Interim stay on IGST ruling over oxygen concentrators imported as gifts; constitutional challenge to the levy remains pending.

The Supreme Court considered an interim challenge to a High Court ruling that levy of IGST on oxygen concentrators imported as gifts for personal use was unconstitutional under Articles 14 and 21. At this stage, the Court did not decide the constitutional validity of the levy; it issued notice, returnable in four weeks, and stayed operation of the impugned judgment and order until the next date of listing.

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Issues: Interim challenge to the High Court's holding that levy of IGST on oxygen concentrators imported as gifts for personal use is unconstitutional under Articles 14 and 21 of the Constitution of India.

Outcome: Notice was issued, returnable in four weeks, and operation of the impugned judgment and order was stayed till the next date of listing.

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