2021 (6) TMI 595

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.... Zoheb Hussain, Adv., Ms. Suhasini Sen, Adv., Mr. Mukesh Kumar Maroria, AOR For Respondent(s) : None ORDER The Division Bench of the High Court of Delhi by its order dated 21 May 2021 has held that the levy of IGST on oxygen concentrators that are imported as gifts for personal use is violative of Articles 14 and 21 of the Constitution and, hence unconstitutional. 2.  Mr K K Venugopal, le....