1. Supreme Court Bench of Justices DY Chandrachud and MR Shah issued notice in the appeal against the High Court verdict and granted a stay on order declaring imposition of IGST on the import of oxygen concentrators by individuals for personal use as unconstitutional.
2. The order said “We issue notice and till next date of hearing there shall be stay on the May 21 order of the Delhi High Court. Matter returnable in four weeks,”
FULL TEXT OF THE SUPREME COURT JUDGEMENT
1 The Division Bench of the High Court of Delhi by its order dated 21 May 2021 has held that the levy of IGST on oxygen concentrators that are imported as gifts for personal use is violative of Articles 14 and 21 of the Constitution and, hence unconstitutional.
2 Mr K K Venugopal, learned Attorney General for India appearing on behalf of the petitioners submits that on 28 May 2021, at the Forty-Third meeting of the GST Council, a decision was taken to constitute a Group of Ministers to scrutinize the need for “further relief to Covid-19 related individual items immediately”. The Group of Ministers is to submit its report by 8 June 2021.
3 It has been submitted that the judgment of the High Court trenches upon a pure issue of policy. It has been further submitted that the exemption which has been granted in respect of the concentrators which are imported by the State or its agencies falls in a clearly distinct
4 Arguable questions are raised.
5 Issue notice, returnable in four weeks.
6 Dasti, in addition, is permitted.
7 Till the next date of listing, there shall be a stay of the operation of the impugned judgment and order of the High Court dated 21 May 2021.