High Court: Petitioner Can Import Life-Saving Medicine Without GST Under Article 279A(4) and Section 31(3)(c.

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....HC held that petitioner is entitled to purchase imported medicine for life-threatening disease without payment of GST u/s Article 279A(4) of Constitution of India & Section 31(3)(c) of GST Acts. Union Finance Minister can grant exemption from IGST for such imports. Petitioner's case qualifies for exemption. Court directed purchase of medicine without GST, allowing issuance of bill of supply u/s 31(3)(c). Application disposed off u/s Article 226.....