2021 (7) TMI 382

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....n, the Petitioner has challenged the validity and vires of the Notification dated 1st May, 2021, which imposes integrated Goods and Services Tax ('IGST) at 12% on import of Oxygen Concentrators for personal use due to COVID-19 till 30th June, 2021, even when such goods are imported as Gift i.e. free of cost. 2. It is submitted on behalf of the Petitioner that right to supply of oxygen during emer....

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....s imported free of cost. The Learned Advocate appearing for the Petitioner therefore seeks to amend the Writ Petition and rely upon the said Notifications issued by the State of Haryana as well as Gujarat, which according to him will support the prayers in the above Writ Petition. The Advocate for the Petitioner is also desirous of impugning the Notification dated 3rd May, 2021 (Exhibit-B to the a....