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Parents Win Temporary Relief: GST Waived for Life-Saving Imported Medicine for Child's Critical Treatment HC granted interim relief to parent seeking GST exemption for imported medicine treating child's life-threatening disease. Court permitted purchase ...
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Parents Win Temporary Relief: GST Waived for Life-Saving Imported Medicine for Child's Critical Treatment
HC granted interim relief to parent seeking GST exemption for imported medicine treating child's life-threatening disease. Court permitted purchase without GST, directing 6th respondent to issue bill of supply under GST Act. The order emphasized compassionate consideration for critical medical treatment, recognizing potential exemption under constitutional provisions.
Issues involved: Application for exemption from GST on imported medicine for life-threatening disease u/s Article 279A(4) of the Constitution of India.
Summary: The petitioner, the mother of a child with Spinal Muscular Atrophy, sought an interim order to purchase the medicine 'Risdiplam' without GST, as per provisions of Article 279A(4) of the Constitution of India. The petitioner sourced the medicine from the 6th respondent and applied for exemption as per Circular No.09/2014-Customs. The Court noted the competence of the Union Finance Minister to grant exemption for imported medicines for life-threatening diseases. As the petitioner's application for exemption was pending without a reply, the Court granted permission to purchase 'Risdiplam' without GST. The 6th respondent was directed to issue a bill of supply as per GST Act, with the option to seek further directions if needed.
The judgment highlighted the importance of considering exemptions for medicines for life-threatening diseases under the GST framework. The Court recognized the petitioner's urgent need for the medicine and the delay in processing the exemption application. By invoking its jurisdiction under Article 226 of the Constitution of India, the Court granted relief to the petitioner to purchase 'Risdiplam' without GST, ensuring access to essential treatment for the child's condition. The Court appreciated the assistance provided by a Senior Advocate during the proceedings, emphasizing the collaborative effort in addressing the petitioner's urgent situation.
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