Delhi High Court Reserves Order In Plea Challenging Levy Of IGST On Import Of Oxygen Concentrators As A Gift For Personal Use

The Delhi High Court on Tuesday reserved order in the a 85 year old's plea challenging the levy of IGST on the import of oxygen generators as gift for personal use to India.

The petitioner challenges a notification dated 01.05.2021 issued by the Ministry of Finance stating that it would force payment of IGST of 12% on the oxygen concentrator.

A division bench comprising of Justice Rajiv Shakdher and Justice Talwant Singh reserved orders in the plea after hearing Amicus Curiae Senior Advocate Arvind Datar and Senior Advocate Sudhir Nandrajog along with Advocates Siddharth Bambha, Shyam D Nandan and Mr. Chirag Ahluwalia appearing on behalf of the petitioner.

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

It was the case of the petitioner that the imposition of any sort of levy by the state on the import of Oxygen /Oxygen generators or Concentrators for personal use abridges the said invaluable right and such imposition deserves to be struck down as being violative of Art 21.

During the previous course of hearing, the Court 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 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 Court had said in the order passed on May 5.