9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 143 - SC - GSTDirection to respondent to completely exempt drugs for treatment of rare diseases from the levy of IGST, CGST, SGT and Custom Duty - direction to respondents to permit import the drugs for treatment of SMA directly without approaching the Centre of Excellence - HELD THAT - Ultimately it is for the Government to take a policy decision whether to completely exempt drugs for treatment of rare diseases from the levy of IGST, CGST, SGT and Custom Duty. No writ of mandamus can be issued directing the respondent/Union of India to exempt the drugs from payment of any tax or custom duty - No writ of mandamus can be issued directing the respondents to permit import the drugs for treatment of SMA directly without approaching the Centre of Excellence. There may be number of reasons why the drugs are to be cleared by the Centre of Excellence. The writ petition stands dismissed.
Issues:
1. Exemption of drugs for rare diseases from taxes 2. Import of drugs for SMA treatment without approaching Centre of Excellence Analysis: 1. The petition sought a writ of mandamus to exempt drugs for rare diseases from IGST, CGST, SGT, and Custom Duty. The Court held that it is the Government's prerogative to decide on such exemptions, and no mandamus can be issued to enforce the exemption. Therefore, the petitioners were not granted relief in this regard. 2. The petition also requested a writ to allow the direct import of drugs for SMA treatment without involving the Centre of Excellence. The Court refused to grant this relief, stating that there could be valid reasons for the drugs to be cleared by the Centre of Excellence. Consequently, the petitioners were not entitled to the relief sought in this aspect as well. 3. In conclusion, the Court dismissed the writ petition, stating that the petitioners were not entitled to the reliefs they sought. However, the Court allowed the petitioners to make a representation to the Union of India/Ministry of Health regarding their concerns. Any pending interlocutory applications were also disposed of as a part of this judgment.
|
