https://www.taxtmi.com/caselaws?id=407345 The High Court of Delhi heard a writ petition challenging a Customs notification under Article 21 of the Constitution, emphasizing fundamental rights during the pandemic. The Court acknowledged the petitioner's concerns and noted a subsequent notification exempting IGST on oxygen concentrators. The Court suggested extending this exemption to individuals, allowing them to receive imported oxygen concentrators as gifts without IGST payment. The learned ASG and counsel assured the Court of further instructions, leading to the scheduling of the next hearing for 06.05.2021, and a request for the ASG to present the Court's order to the Finance Minister for consideration. en-us Wed, 05 May 2021 00:00:00 +0530 Fri, 07 May 2021 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407345 The High Court of Delhi heard a writ petition challenging a Customs notification under Article 21 of the Constitution, emphasizing fundamental rights during the pandemic. The Court acknowledged the petitioner's concerns and noted a subsequent notification exempting IGST on oxygen concentrators. The Court suggested extending this exemption to individuals, allowing them to receive imported oxygen concentrators as gifts without IGST payment. The learned ASG and counsel assured the Court of further instructions, leading to the scheduling of the next hearing for 06.05.2021, and a request for the ASG to present the Court's order to the Finance Minister for consideration. Case-Laws Customs Wed, 05 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407345