2021 (6) TMI 595 - SCH - Customs

Levy of IGST - oxygen concentrators that are imported as gifts for personal use - violative of Articles 14 and 21 of the Constitution or not - HELD THAT - Issue notice, returnable in four weeks. Till the next date of listing, there shall be a stay of the operation of the impugned judgment and order of the High Court dated 21 May 2021.

Summary

The Supreme Court held that the levy of IGST on oxygen concentrators imported as gifts for personal use is unconstitutional. A Group of Ministers was constituted to review relief for Covid-19 items. The High Court's judgment raised arguable questions. The operation of the High Court's order was stayed until the next listing date.