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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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Author Bio

I am s/o J.K.Jain , Jaipur & is Writer & Analyst of Fortnightly magazine "J.K.Jain's GST & VR". Extended Consultation work of GST. Expert in Commentary of GST/VAT. My e-mail ID is opjain02@yahoo.co.in & Tel No. is 9414300730/9462749040. Analytical interpretation of GST Act/Rules a View Full Profile

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Royalty Collection Contractor – Levy of GST- Constitutional Validity of Condition in notfn 14/2018-CT(R) GST on Royalty on Minerals excavated from Mines – Constitutional Validity Delayed submission of Reconciliation Statement in GSTR-9C – Late Fee/Penalty not leviable Affiliation granted for imparting education is not exempt GST on Operation & Maintenance of Mansi Wakal dam on ESCO Model View More Published Posts

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