The notfns issued by CBIC on 14.6.2021 are totally revenue oriented & are against the ratio decidendi of Delhi High court judgment in the case of Gurcharan Singh v. Ministry of Finance & Ors.(2021) J.K.Jain’s GST & VR 493, against which the Govt. has intentionally obtained stay in the case of Ministry of Finance (Deptt. of Revenue) v. Gurcharan Singh.(2021) J.K.Jain’s GST & VR 473 (SC).
The CBIC is silent over;
i) thousands of cases where Oxygen Concentrator were imported during the period from 1.3.2021 to 13.6.2021 on payment of 28%/12% IGST & gifted for personal use in the wake of covid pandemic, where the Govt. was under positive obligation to take ameliorative measures to protect and preserve the health of Citizens of India. The Govt. did no take any steps to exempt levy of exorbitant IGST levied on Citizens of India. Such step of the Govt. at the health cost of Citizens of India is against Article 14, Constitution of India.
ii) Quashing the notfn no.30/2021-Customs dated 1.5.2021, ordered by Delhi High Court, which imposed IGST on Oxygen Concentrator, imported by individuals and are received by them as gifts for personal use.
iii)Refund of IGST ordered by the Delhi High Court, to individuals who imported Oxygen Concentrator by paying exorbitant IGST during the period from 1.3.2021 to 13.6.2021.
iv) Classification of Drug─The definition of drugs given in S.3(b), Drugs and Cosmetics Act would include medical equipment such as an oxygen concentrator which is used inter alia in the treatment, mitigation, and/or prevention of the disease [i.e., coronavirus].
Similarly many burning questions prevail over taxing individuals heavily by the CBIC over Covid supplies/Medicines administered to fight against prevention of covid pandemic during the period from 1.3.2021 to 13.6.2021.
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