Delhi High Court Appoints Arvind Datar As Amicus Curiae In Plea Seeking GST Exemption For Oxygen Concentrators

The Delhi High Court has appointed Senior Advocate Arvind P Datar as an amicus curiae to assist it in a petition seeking exemption of Integrated Goods and Services Tax(IGST) for oxygen concetrators imported for the use of individuals.

A division bench comprising Justices Rajiv Shakhder and Talwant Singh passed the order on May 6 in the case Gurucharan Singh vs Ministry of Finance.

Earlier, the bench had observed that the Centre should consider granting IGST exemption for oxygen concentrators imported for individual use by way of gift, having regard to the COVID-19 crisis.

The national capital is reeling under acute shortage of liquid medical oxygen and many major hospitals have been approaching the High Court raising alarm bells over fast depleting oxygen reserves.

The Centre, on May 3, granted IGST exemption for oxygen concentrators imported by the State Government, or via any entity, relief agency or statutory body, authorised by the State Government. This exemption is available till June 30.

The High Court had suggested that this exemption should be extended to individuals as well.

"We are of the view that since the respondent has gone this far, it could move further, and extend the exemption, to even individuals, to enable them to obtain imported oxygen concentrators by way of a gift, albeit, without having to pay IGST", the HC had said in the order passed on May 5.

The matter will be next considered on May 18.

Click here to read/download the order