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2021 (7) TMI 382 - HC - GSTValidity and vires of the Notification dated 1st May, 2021 - Levy of IGST - import of Oxygen Concentrators - import for personal use due to COVID-19 till 30th June, 2021, even when such goods are imported as Gift i.e. free of cost - HELD THAT - The Learned Advocate appearing for the Petitioner further submits that there are Notifications issued by the State of Haryana as well as Gujarat whereby the IGST refund mechanism is provided for with regard to the Concentrators imported free of cost. The Learned Advocate appearing for the Petitioner therefore seeks to amend the Writ Petition and rely upon the said Notifications issued by the State of Haryana as well as Gujarat, which according to him will support the prayers in the above Writ Petition - The Advocate for the Petitioner is also desirous of impugning the Notification dated 3rd May, 2021 (Exhibit-B to the above Writ Petition). The Learned Advocate appearing for the Petitioner is allowed to amend the above Writ Petition. Amendments to be carried out within a period of one week from today. Reverification is dispensed with. Stand over to 7th June, 2021.
Issues:
Challenge to the validity and vires of the Notification imposing IGST on import of Oxygen Concentrators for personal use as a gift during the COVID-19 crisis. Analysis: 1. The Petitioner challenged the Notification imposing IGST on Oxygen Concentrators imported as a gift for personal use during the COVID-19 crisis. The Petitioner argued that the right to supply oxygen during emergencies is part of the Right to Life under Article 21 of the Constitution. The Petitioner contended that the Notification was arbitrary as only the State Government and Authorized Entities could import Oxygen Concentrators without IGST. The levy of 12% IGST on free imports of Oxygen Concentrators was deemed prejudicial during the medical emergency and oxygen supply shortage. The Petitioner sought to amend the Writ Petition to include Notifications from Haryana and Gujarat providing IGST refund mechanisms for free imports of Concentrators. 2. The Petitioner's Advocate highlighted Notifications from Haryana and Gujarat offering IGST refund mechanisms for Oxygen Concentrators imported free of cost. The Advocate sought to amend the Writ Petition to include these Notifications to support the case. The Court allowed the Petitioner to amend the Writ Petition within a week and dispensed with the need for reverification. The Respondents were directed to file their respective Affidavits in Reply within two weeks. The matter was adjourned to 7th June, 2021, for further proceedings. This analysis captures the essence of the legal judgment, outlining the issues raised by the Petitioner regarding the Notification imposing IGST on Oxygen Concentrators imported as gifts during the COVID-19 crisis. It also includes the subsequent actions taken by the Court in response to the Petitioner's arguments and requests for amending the Writ Petition.
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