A plea got here up for listening to earlier than the Delhi Excessive Courtroom on Tuesday difficult imposition of Built-in GST (IGST) on import of oxygen concentrators for private use because the important gear is already in scarcity within the nation in the course of the COVID-19 pandemic.
A bench of Justices Rajiv Shakdher and Talwant Singh mentioned it must ask sure questions from the counsel for the Centre on the difficulty and as there was no consultant from the central authorities within the listening to, the courtroom listed the matter for listening to on Wednesday.
The petition by an 85-year-old man, who’s affected by COVID-19, mentioned his nephew has despatched an oxygen concentrator for him as a present from the US to ameliorate his situation. He has challenged a Could 1 notification issued by the Ministry of Finance that such oxygen concentrators imported for private use, no matter whether or not they’re a present or in any other case, might be charged with an IGST of 12 per cent.
Senior advocate Sudhir Nandrajog, representing the petitioner, mentioned one other notification has been issued by the ministry on Monday which says that if somebody is giving it for charity, then it’s exempted from IGST. The plea mentioned the Could 1 notification is violative of Articles 14 and 21 of the Structure because the identical is unfair and infringes the correct to lifetime of sufferers reeling below the COVID-19 pandemic.
It mentioned the notification unconstitutionally mandates that the petitioner and different equally positioned Indian residents to pay IGST on one thing as essential as oxygen concentrator which is been gifted to them particularly for his or her private use below the current circumstances whereby there’s a nationwide disaster owing to the unavailability of oxygen concentrators and related medical gear.