https://www.taxtmi.com/caselaws?id=409540 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. en-us Wed, 19 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409540 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. Case-Laws GST Wed, 19 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409540