Criminal Trident Pack: IPC, CrPC and IEA by Sr. Adv. G.S Shukla and Adv. Raghav Arora
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What Is The Case

● The imposition of IGST on the import of oxygen concentrators by individuals for personal use is unconstitutional, according to the Delhi High Court.

● The High Court has reserved its decision in a case brought by an 85-year-old woman who is contesting the imposition of IGST on the import of oxygen generators as a gift for personal use.

● The petitioner challenged a notification released by the Ministry of Finance on May 1, 2021, claiming that the oxygen concentrator will be subject to a 12 per cent IGST, which was quashed by the High Court on Friday.


● The third way, according to the Bench, is to prevent petitioner and others in a similar situation from misusing oxygen concentrators by providing an undertaking to an officer appointed by the State to ensure that they are not commercially used.

● For petitioner, the Bench has ordered the Registry to release funds deposited with it, as well as any accumulated interest, as soon as possible.

● The petitioner argued that any levy imposed by the state on the import of Oxygen/Oxygen generators or Concentrators for personal use abridges the said valuable right and that such a levy should be struck down as a violation of Art 21.

Courts’ Observation

● After hearing Amicus Curiae Senior Advocate Arvind Datar and Senior Advocate Sudhir Nandrajog, as well as Advocates Siddharth Bambha, Shyam D Nandan, and Mr Chirag Ahluwalia on behalf of the petitioner, a division bench comprising of Justice Rajiv Shakdher and Justice Talwant Singh reserved orders in the case.

● "The imposition of IGST on oxygen concentrators imported by individuals and obtained as gifts for personal use is unlawful, according to our ruling. The notification no 30/2021, dated 1/5/2021, is quashed as a result of this declaration "According to the Bench.

● In light of the COVID-19 crisis, the Court had previously stated that the Centre should consider granting IGST exemption for oxygen concentrators imported for individual use as a gift.

● On May 3, the Centre granted an IGST exemption for oxygen concentrators imported by the State Government or by any individual, relief agency, or statutory body approved by the State Government. This exemption is only valid until June 30th.

● This exception, according to the High Court, should be applied to individuals as well.

● "We believe that, now that the respondent has gone this far, it should go even further and expand the exemption to individuals, allowing them to receive imported oxygen concentrators as a gift, but without having to pay IGST," the Court stated in its May 5 order.

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