2021 (5) TMI 224

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ith Mr. Siddharth Bambha, Mr. Shyam D Nandan and Mr. Chirag Ahluwalia, Advocates. Respondent Through: Mr. Chetan Sharma, ASG with Mr. Zoheb Hossain, Senior Standing counsel. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] 1. Via the captioned writ petition, a challenge has been laid to the notification bearing no. 30/2021-Customs, dated 01.05.2021, issu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [a fact brought to our attention by Mr. Sudhir Nandrajog, learned senior counsel, who appears on behalf of the petitioner], that the respondent had issued a notification bearing no. 4/2021 - Customs dated 03.05.2021. 4. We are informed by the learned ASG that this notification has exempted imposition of IGST on oxygen concentrators imported by the State Government, or via any entity, relief ag....