A plea filed before Delhi high court difficult imposition of IGST on import of oxygen Concentrators as a gift for private use.

A petition has been filed before the Delhi high court difficult the imposition of Integrated GST (IGST) on the import of atomic number 8 Generators/Oxygen Concentrators as a gift for private use (Gurcharan Singh vs UOI).

The plea came up for hearing before a Division Bench of Justices Rajiv Shakdher and Talwant Singh on Tuesday.

Since none appeared on behalf of the Central government, the Court listed the ma for hearing on could five. The Court conjointly requested the presence of further peace officer of India for the hearing.

The petitioner before Court is an associate degree 85-year-old COVID-19 patient whose kinsman sent an oxygen Generator as a gift from the USA for the advance of the health of the Petitioner.

The petitioner contended that imposition of any style of the levy by the State on the import of oxygen/ Oxygen generators for private use abridges the right to own oxygen that is a component of the proper to live underneath Article 21 of the Constitution of India.

The petitioner more argued that it’s “patently arbitrary” that the IGST is levied at a constant rate on the import of oxygen Generators for each personal use still as industrial use.

“In times once the country is reeling because of the shortage of atomic number 8, it’s an extremely insensitive act on the part of the Respondent to continue levying IGST on the import of oxygen Generators,” the petition declared.

During the hearing, Senior Advocate Sudhir Nandrajog wise the Court that the Central government had issued a notification, exempting IGST levy on oxygen generators that were returning in “for charity”.

The petitioner conjointly submitted that by a notification issued on April 30, the Director-General of Foreign Trade, the Central Government conjointly sought-after to exempt oxygen generators foreign as gifts from tariff until 31st July 2021.

Presently, the IGST leviable on import of oxygen Generators is @ 12 % until June thirty, 2021. before the May 1 Notification, the import of oxygen Generators for private use was levied IGST @ 28 % whereas that commercialism for industrial functions was levied @ 12 %.

The petition was filed through advocates Ankit Sahni and Siddharth Bambha.

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