{"id":247897,"date":"2021-05-06T21:30:32","date_gmt":"2021-05-06T16:00:32","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=247897"},"modified":"2023-10-03T14:26:53","modified_gmt":"2023-10-03T08:56:53","slug":"covid-19-surge-del-hc-consider-exempting-oxygen-concentrators-from-igst-hc-tells-finance-ministry","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/06\/covid-19-surge-del-hc-consider-exempting-oxygen-concentrators-from-igst-hc-tells-finance-ministry\/","title":{"rendered":"[COVID-19 surge] Del HC| \u201cConsider exempting Oxygen Concentrators from IGST\u201d, HC tells Finance Ministry"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Delhi High Court:<\/strong> The Division Bench of Rajiv Shadher abd Talwant Singh, JJ., addressed the instant petition challenging the imposition of Integrated GST (IGST) on import of oxygen concentrators for personal use as the Ministry had already exempted the same for commercial purposes.<\/p>\n<p style=\"text-align: justify;\">The instant petitioner had impugned the notification no. 30\/2021-Customs, dated 01-05-2021 issued by the Ministry of Finance, Government of India. The Bench stated,<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>\u201cThis writ petition represents one of those rare writ actions, whereby, a notification issued in the realm of a tax statute has been, <\/strong><strong>inter alia, <\/strong><strong>assailed under Article 21 of the Constitution.\u201d<\/strong><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">The Bench admitted that tax is an exaction by the State is well known and that its levy and collection does not encompass equity. However, the Bench added the petitioner has invoked Article 21 of the Constitution, which guarantees right to life due to pandemic.<\/p>\n<p style=\"text-align: justify;\">Noticeably, IGST leviable on import of Oxygen Generators is 12 per cent till June 30, 2021, and prior to the May 1 Notification, it was 28% for personal use. The impugned notification had exempted imposition of IGST on oxygen concentrators imported by the State Government, or via any entity, relief agency or statutory body, authorised by the State Government till 30-06-2021.<\/p>\n<p style=\"text-align: justify;\">In the light of the above, the Bench stated,<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>\u201cSince 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.\u201d<\/strong><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Hence, directions were issued to the Ministry of Finance to consider exempting IGST on imported oxygen concentrators for individuals as well for procuring it by way of gift for personal use.<\/p>\n<p style=\"text-align: justify;\">[Gurcharan Singh v. Ministry of Finance, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/2d3Z56Jb\"><b><span id=\"Highlight_0000\" class=\"Highlight\">2021<\/span>\u00a0SCC OnLine Del 1918<\/b><\/a><strong>, order dated 05-05-2021]<\/strong><\/p>\n<hr \/>\n<p><span style=\"color: #0000ff;\"><strong>Kamini Sharma, Editorial Assistant has put this report together\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>Appearance before the Court by:<\/strong><\/p>\n<p style=\"text-align: justify;\">For the Petitioner: Sr. Adv. Sudhir Nandrajog with Adv. Siddharth Bambha, Adv.<br \/>\nShyam D Nandan and Adv. Chirag<br \/>\nAhluwalia,<\/p>\n<p style=\"text-align: justify;\">For the Respondents: ASG Chetan Sharma with SSC Zoheb Hossain<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court: The Division Bench of Rajiv Shadher abd Talwant Singh, JJ., addressed the instant petition challenging the imposition of Integrated <\/p>\n","protected":false},"author":67011,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[45844,45843,39924,45838,45754],"class_list":["post-247897","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-covid-19-surge","tag-covid-crisis","tag-covid-19","tag-oxygen-shortage","tag-oxygen-supply"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - 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HC | \u201cI can\u2019t breathe\u201d; HC calls oxygen shortage a \u2018George Floyd moment for the citizens\u2019; holds imposition of IGST on oxygen concentrators imported by individuals, unconstitutional","author":"Editor","date":"May 22, 2021","format":false,"excerpt":"Delhi High Court: The Division Bench of Rajiv Shakdher and Talwant Singh, JJ., disposed of the petition which was filed in order to decide the constitutionality of imposition of IGST on the imported oxygen concentrators. The Court in its prologue said, \"This is a George Floyd moment for the citizens\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":249133,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/01\/supreme-court-stays-delhi-hcs-order-holding-igst-on-personal-oxygen-concentrators-unconstitutional\/","url_meta":{"origin":247897,"position":1},"title":"Supreme Court stays Delhi HC&#8217;s order holding IGST on personal oxygen concentrators unconstitutional","author":"Prachi Bhardwaj","date":"June 1, 2021","format":false,"excerpt":"Delhi High Court had called oxygen shortage a \u2018George Floyd moment for the citizens\u2019 and had held the imposition of IGST on oxygen concentrators imported by individuals, unconstitutional.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-3-3.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-3-3.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-3-3.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-3-3.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-3-3.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":250246,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/24\/oxygen-and-the-pandemic-faqs-for-corporates\/","url_meta":{"origin":247897,"position":2},"title":"Oxygen and the Pandemic: FAQs for Corporates","author":"Bhumika Indulia","date":"June 24, 2021","format":false,"excerpt":"by Shantanu Mukherjee\u2020 Cite as: 2021 SCC OnLine Blog Exp 50","rel":"","context":"In &quot;Op Eds&quot;","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/MicrosoftTeams-image-43.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/MicrosoftTeams-image-43.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/MicrosoftTeams-image-43.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/MicrosoftTeams-image-43.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/MicrosoftTeams-image-43.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":248059,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/11\/scc-online-weekly-rewind-vol-1-episode-9\/","url_meta":{"origin":247897,"position":3},"title":"SCC Online Weekly Rewind Vol. 1 Episode 9","author":"Prachi Bhardwaj","date":"May 11, 2021","format":false,"excerpt":"9th Episode of SCC Online Weekly Rewind featuring Prachi Bhardwaj, Associate Editor\u00a0bringing you the most important and interesting stories from the field of law is out now! Check out the link below. https:\/\/www.youtube.com\/watch?v=i6w7fWpJyyE Supreme Court COVID-19| 12 Member National Task force for allocation of Oxygen to States Hospitals\u00a0all across\u00a0the nation\u2026","rel":"","context":"In &quot;SCC Times Newsflash&quot;","block_context":{"text":"SCC Times Newsflash","link":"https:\/\/www.scconline.com\/blog\/post\/category\/watch-now-2\/scc-times-newsflash\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/MicrosoftTeams-image-33.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/MicrosoftTeams-image-33.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/MicrosoftTeams-image-33.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/MicrosoftTeams-image-33.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/MicrosoftTeams-image-33.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":248815,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/27\/oxygen-concentrators\/","url_meta":{"origin":247897,"position":4},"title":"Del HC | Seizure by police of oxygen concentrators and covid related equipments sold at high profit margins. 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