https://www.taxtmi.com/caselaws?id=407863 IGST on oxygen concentrators imported by individuals as gifts for personal use was treated as constitutionally unsustainable where canalised imports for COVID relief were exempted. The court held that the channel-based classification was artificial and violated Article 14 because similarly placed recipients were treated unequally in a public health emergency. It also recognised that Article 21 requires the State to justify tax burdens that affect access to life-saving medical equipment and health protection. The impugned notification was quashed, while limited consequential safeguards against misuse could be imposed through an undertaking. en-us Fri, 21 May 2021 00:00:00 +0530 Tue, 03 Aug 2021 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407863 IGST on oxygen concentrators imported by individuals as gifts for personal use was treated as constitutionally unsustainable where canalised imports for COVID relief were exempted. The court held that the channel-based classification was artificial and violated Article 14 because similarly placed recipients were treated unequally in a public health emergency. It also recognised that Article 21 requires the State to justify tax burdens that affect access to life-saving medical equipment and health protection. The impugned notification was quashed, while limited consequential safeguards against misuse could be imposed through an undertaking. Case-Laws Customs Fri, 21 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407863