Supreme Court: The bench of Dr. DY Chandrachud and MR Shah, JJ has stayed the Delhi High Court’s order holding the levy of IGST on oxygen concentrators imported as gifts for personal use violative of Articles 14 and 21 of the Constitution.
The Ministry of Finance had, through Attorney General K K Venugopal, had argued that on 28 May 2021, at the Forty-Third meeting of the GST Council, a decision was taken to constitute a Group of Ministers to scrutinize the need for “further relief to Covid-19 related individual items immediately”. The Group of Ministers is to submit its report by 8 June 2021.
“… the judgment of the High Court trenches upon a pure issue of policy.”
It was further argued that the exemption which has been granted in respect of the concentrators which are imported by the State or its agencies falls in a clearly distinct classification.
Issuing notice returnable after 4 weeks, the Court directed,
“Till the next date of listing, there shall be a stay of the operation of the impugned judgment and order of the High Court dated 21 May 2021.”
[Ministry of Finance v. Gurcharan Singh, Special Leave to Appeal (C) No.7226/2021, order dated 01.06.2021]