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    <title>2021 (6) TMI 595 - SC Order</title>
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    <description>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.</description>
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      <description>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.</description>
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