IGST on import of oxygen concentrators as gift for personal use is unconstitutional
Last updated: 25 May 2021
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in Gurcharan Singh v. Union of India & Ors. [W.P. (C) 5149/2021, dated May 21, 2021] quashed the notification imposing Integrated Goods and Services Tax ('IGST') on oxygen concentrators which are imported by individuals and are received by them as gifts i.e. free of cost for personal use, without a government agency. Held that, an artificial, unfair and unreasonable distinction has been drawn between persons, who import oxygen concentrators through a canalizing agency and those who obtain imported oxygen concentrators as gifts, for personal use. Such imposition of IGST is violative of Article 14 of the Constitution and is unconstitutional.
Citation :
W.P. (C) 5149/2021, dated May 21, 2021
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Bimal Jain
Published in GST
Views : 147
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