{"id":249133,"date":"2021-06-01T22:42:13","date_gmt":"2021-06-01T17:12:13","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=249133"},"modified":"2021-06-01T22:42:13","modified_gmt":"2021-06-01T17:12:13","slug":"supreme-court-stays-delhi-hcs-order-holding-igst-on-personal-oxygen-concentrators-unconstitutional","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/01\/supreme-court-stays-delhi-hcs-order-holding-igst-on-personal-oxygen-concentrators-unconstitutional\/","title":{"rendered":"Supreme Court stays Delhi HC&#8217;s order holding IGST on personal oxygen concentrators unconstitutional"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Supreme Court<\/strong>: The bench of Dr. DY Chandrachud and MR Shah, JJ has stayed the Delhi High Court\u2019s order holding the levy of IGST on oxygen concentrators imported as gifts for personal use violative of Articles 14 and 21 of the Constitution.<\/p>\n<p style=\"text-align: justify;\">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 \u201cfurther relief to Covid-19 related individual items immediately\u201d. The Group of Ministers is to submit its report by 8 June 2021.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">\u201c\u2026 the judgment of the High Court trenches upon a pure issue of policy.\u201d<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">Issuing notice returnable after 4 weeks, the Court directed,<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">\u201cTill 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.\u201d<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">[Ministry of Finance v. Gurcharan Singh, Special Leave to Appeal (C) No.7226\/2021, order dated 01.06.2021]<\/p>\n<hr \/>\n<h4 style=\"text-align: justify;\"><span style=\"color: #ff0000;\">Also read our full report on the Delhi High Court&#8217;s order dated May 21, 2021:<\/span><\/h4>\n<blockquote class=\"wp-embedded-content\" data-secret=\"Pt3RAjD7G2\"><p><a href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/22\/delhi-hc-i-cant-breathe-hc-calls-oxygen-shortage-a-george-floyd-moment-for-the-citizens-holds-imposition-of-igst-on-oxygen-concentrators-imported-by-ind\/\">Del 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<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;Del 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&#8221; &#8212; SCC Blog\" src=\"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/22\/delhi-hc-i-cant-breathe-hc-calls-oxygen-shortage-a-george-floyd-moment-for-the-citizens-holds-imposition-of-igst-on-oxygen-concentrators-imported-by-ind\/embed\/#?secret=Pt3RAjD7G2\" data-secret=\"Pt3RAjD7G2\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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. <\/p>\n","protected":false},"author":121,"featured_media":243205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[39839,39924,45752,41929,25564,45838,29194,9731],"class_list":["post-249133","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-coronavirus","tag-covid-19","tag-george-floyd","tag-igst","tag-import","tag-oxygen-shortage","tag-right-to-health","tag-right-to-life"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Supreme Court stays Delhi HC&#039;s order holding IGST on personal oxygen concentrators unconstitutional | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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