Case Law Details
Amrutha S. Vs Union of India (Kerala High Court)
Introduction: In a heartwarming decision, the Kerala High Court provided interim relief to a mother seeking exemption from the payment of Integrated Goods and Services Tax (IGST) on imported medicine for her child suffering from a rare disease called Spinal Muscular Atrophy (SMA). The case of Amrutha S. Vs Union of India sheds light on the compassionate aspect of judicial intervention in cases involving critical medical needs.
Detailed Analysis: Amrutha S., the petitioner, approached the Kerala High Court seeking relief from the payment of IGST on the import of ‘Risdiplam’ medicine, also known by its brand name ‘Evrysdi,’ which is essential for the treatment of her three-year-old child afflicted with SMA. The petitioner invoked Article 279A(4) of the Indian Constitution, which empowers the Goods and Services Tax (GST) Council to recommend exemptions for certain goods and services from GST levy.
Referring to Circular No. 09/2014-Customs and the 26th GST Council meeting minutes, the petitioner argued that the Union Finance Minister holds the authority to grant ad hoc exemptions from IGST on imported goods, especially medicines for life-threatening diseases. Despite pending consideration of the petitioner’s exemption application, the urgent need for the medicine compelled the petitioner to seek interim relief from the court.
After hearing arguments from both parties, the Kerala High Court recognized the petitioner’s dire situation and her eligibility for IGST exemption as per relevant circulars and constitutional provisions. Considering the urgency of the matter and the absence of a response to the petitioner’s exemption application, the court issued an interim order allowing the petitioner to procure the medicine without paying GST.
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