2021 (5) TMI 224

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..... ency or statutory body, authorised by the State Government. This exemption, according to the learned ASG, is, presently, available till 30.06.2021. Since the respondent has gone this far, it could move further, and extend the exemption, to even individuals, to enable them to obtain imported oxygen concentrators by way of a gift, albeit, without having to pay IGST. List the matter on 06.05.20 .....

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..... e 21 of the Constitution. 2.1. That tax is an exaction by the State is well known. That its levy and collection, ordinarily, does not encompass equity, is also, well known. But, presently, we are living in difficult times and, therefore, perhaps, the petitioner has invoked Article 21 of the Constitution. 3. Yesterday, i.e., 04.05.2021, we had requested the learned Additional Solicitor Genera .....

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..... dent has gone this far, it could move further, and extend the exemption, to even individuals, to enable them to obtain imported oxygen concentrators by way of a gift, albeit, without having to pay IGST. 6. Both the learned ASG and Mr. Zoheb Hossain have stated before us that they will revert with instructions. 7. Accordingly, list the matter on 06.05.2021. 8. Learned ASG is requested to p .....

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