Can Govt extend IGST exemption on import of oxygen concentrators by way of gift by Individuals: HC ask CG

Gurcharan Singh Vs Ministry of Finance (Department of Revenue), Government of India (Delhi High Court) 1. Via the captioned writ petition, a challenge has been laid to the notification bearing no. 30/2021-Customs, dated 01.05.2021, issued by the respondent. 2. This writ petition represents one of those rare writ actions, whereby, a notification issued in the realm of a tax statute has been, inter alia, assailed under Article 21 of the Constitution. 2.1. That tax is an exaction by the State is well known. That its levy and collection, ordinarily, does not encompass equity, is also, well known. ...