Challenge to IGST on Oxygen Concentrators for Personal Use: Right to Life Concerns The Petitioner challenged the Notification imposing IGST on Oxygen Concentrators imported as gifts for personal use during the COVID-19 crisis, arguing it ...
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Challenge to IGST on Oxygen Concentrators for Personal Use: Right to Life Concerns
The Petitioner challenged the Notification imposing IGST on Oxygen Concentrators imported as gifts for personal use during the COVID-19 crisis, arguing it violated the Right to Life under Article 21. The Court allowed the Petitioner to amend the Writ Petition to include Notifications from Haryana and Gujarat offering IGST refund mechanisms. Respondents were directed to file their Affidavits in Reply, and the matter was adjourned for further proceedings on 7th June, 2021.
Issues: Challenge to the validity and vires of the Notification imposing IGST on import of Oxygen Concentrators for personal use as a gift during the COVID-19 crisis.
Analysis:
1. The Petitioner challenged the Notification imposing IGST on Oxygen Concentrators imported as a gift for personal use during the COVID-19 crisis. The Petitioner argued that the right to supply oxygen during emergencies is part of the Right to Life under Article 21 of the Constitution. The Petitioner contended that the Notification was arbitrary as only the State Government and Authorized Entities could import Oxygen Concentrators without IGST. The levy of 12% IGST on free imports of Oxygen Concentrators was deemed prejudicial during the medical emergency and oxygen supply shortage. The Petitioner sought to amend the Writ Petition to include Notifications from Haryana and Gujarat providing IGST refund mechanisms for free imports of Concentrators.
2. The Petitioner's Advocate highlighted Notifications from Haryana and Gujarat offering IGST refund mechanisms for Oxygen Concentrators imported free of cost. The Advocate sought to amend the Writ Petition to include these Notifications to support the case. The Court allowed the Petitioner to amend the Writ Petition within a week and dispensed with the need for reverification. The Respondents were directed to file their respective Affidavits in Reply within two weeks. The matter was adjourned to 7th June, 2021, for further proceedings.
This analysis captures the essence of the legal judgment, outlining the issues raised by the Petitioner regarding the Notification imposing IGST on Oxygen Concentrators imported as gifts during the COVID-19 crisis. It also includes the subsequent actions taken by the Court in response to the Petitioner's arguments and requests for amending the Writ Petition.
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