The Delhi High Court quashed the Integrated Goods and Service Tax (IGST) on import of oxygen concentrators for personal use and termed it as ‘unconstitutional’.
The petitioner, Gurcharan Singh had challenged the May 1, notification issued by the Ministry of Finance and contended that it was forceful payment of IGST of 12 per cent on the oxygen concentrator. It was also cited before the High Court that certain imports had already been exempted from IGST till July 31.
Senior advocate Sudhir Nandrajog, representing the petitioner, had argued that the imposition of IGST by the central government on devices meant for personal use violated Article 14 and also abridged the right to have oxygen, which was part of the right to life under Article 21 of the Constitution.
On the other hand the government counsel had argued that imposition of taxes could not be subject to judicial review, and IGST was imposed in the present matter to maintain parity with a commercial user and to avoid black marketing and profiteering.
The Division Bench of Justices Rajiv Shakdher and Talwant Singh suggested that the central government should consider granting exemption to levying IGST on oxygen concentrators imported for individual use by way of gift, in the backdrop of the ongoing Covid-19 health crisis.
The High Court while quashing the May 1 notification levying 12 percent IGST on imported oxygen concentrators held that the imposition of IGST on oxygen concentrators imported by individuals or received by them as gifts, for personal use is unconstitutional.
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