Delhi HC Quashes IGST Notification on Oxygen Concentrators

Gurcharan Singh Vs Ministry of Finance (Delhi High Court)

1. Persons who are similarly circumstanced as the petitioner, i.e., those who obtain imported oxygen concentrators as gifts, for personal use, cannot also be equated with those who import oxygen concentrators for commercial use. Therefore, notification bearing no. 30/2021-Customs, d

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