Case Law Details
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, dated 01.05.2021, will also have to be quashed
2. The Court, to our minds, is not prevented from judicially reviewing an exemption notification once it is issued by the State. The State has issued the notification, dated 03.05.2021, granting exemption from imposition of IGST on import of oxygen concentrators that are routed through a canalising agency. This notification can and, in our view, must be saved, as it subserves a greater good.
3. If the persons, who are similarly circumstanced as the petitioner, furnish a letter of undertaking, to the officer designated by the State which would, inter alia, state that the oxygen concentrator would not be put to commercial use.
Also Read: SC STAYS Delhi HC Order declaring IGST on Oxygen Concentrators as Unconstitutional
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