The Delhi High Court on Friday quashed the Integrated Goods and Service Tax (IGST) on import of oxygen concentrators for personal use and held it as unconstitutional.
The Court was hearing a plea challenging imposition of IGST on the import of oxygen concentrators as gift for personal use. The petitioner challenged the notification dated 01/05/2021 issued by the Ministry of Finance stating that imposition of tax is discriminatory, unfair, and unreasonable and that it impinges upon his right to life and health.
A bench of Justice Rajiv Shakdher and Justice Talwant Singh quashed the May 1 notification issued by the Ministry of Finance and said, “we hold that imposition of IGST on oxygen concentrators which are imported by individuals and are received by them as gifts [i.e. free of cost] for personal use, is unconstitutional.”
The bench further stated that to obviate misuse of the oxygen concentrators, by the petitioner and/or persons similarly circumstanced, she/he/they would have to furnish a letter of undertaking to the officer designated by the State that the same would not be put to commercial use. The petitioner would thus submit a letter of undertaking with seven days of the State intimating/notifying the particulars of the officer designated for this purpose.
The Court also directed the Registry to release the money, deposited with it, by the petitioner, along with interest, if any accrued, at the earliest.