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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
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<h1>Supreme Court Invalidates IGST on Imported Oxygen Concentrators</h1> The Supreme Court declared the levy of IGST on imported oxygen concentrators as gifts for personal use unconstitutional. A Group of Ministers was formed ... Levy of IGST on imported oxygen concentrators - importation of goods as gifts for personal use - vires under Articles 14 and 21 of the Constitution - judicial interference with policy decisions of the executive - stay of operation of a High Court judgmentStay of operation of a High Court judgment - levy of IGST on imported oxygen concentrators - vires under Articles 14 and 21 of the Constitution - judicial interference with policy decisions of the executive - Stay granted on the operation of the High Court of Delhi's judgment dated 21 May 2021 holding the levy of IGST on imported oxygen concentrators (imported as gifts for personal use) unconstitutional. - HELD THAT: - The Bench observed that arguable questions are raised and that the High Court's order engages considerations of policy. The Attorney General informed the Court of recent executive action before the GST Council, including constitution of a Group of Ministers to review relief for COVID-19 related items. Having noted these aspects and the existence of arguable legal and policy questions, the Court granted an interim stay on the operation of the impugned High Court judgment until the next date of listing. [Paras 3, 4, 7]Operation of the High Court's order dated 21 May 2021 is stayed until the next date of listing.Issuance of notice - returnable period - dasti service - Interim procedural directions issued: notice to be issued and the matter made returnable in four weeks; dasti service permitted. - HELD THAT: - The Court directed that issue be noticed and listed after four weeks for further hearing, and expressly permitted dasti service in addition to ordinary modes of service. [Paras 5, 6]Notice issued, returnable in four weeks; dasti service permitted.Final Conclusion: The Supreme Court has stayed the operation of the Delhi High Court's judgment of 21 May 2021 (which struck down the levy of IGST on imported oxygen concentrators as violative of Articles 14 and 21), issued notice returnable in four weeks, and permitted dasti service; interim relief to remain in force until the next listing. The Supreme Court held that the levy of IGST on oxygen concentrators imported as gifts for personal use is unconstitutional. A Group of Ministers was constituted to review relief for Covid-19 items. The High Court's judgment raised arguable questions. The operation of the High Court's order was stayed until the next listing date.
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