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2021 (5) TMI 267

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..... y. Since the requisite IGST will be deposited by the petitioner, with this Court, the respondent will not levy a charge qua the same on the importing agency, i.e., FedEx Corporation. List the matter on 18.05.2021. - W.P.(C) 5149/2021 - - - Dated:- 6-5-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner Through: Mr. Sudhir Nandrajog, Sr. Adv. With Mr. Siddharth Bamba and Mr. Chirag Ahluwalia, Advs. Respondent Through: Mr. Zoheb Hossain, Sr. Standing Counsel for Revenue. Mr. GD Lohani, Joint Secretary, Ministry of Finance, Government of India. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] W.P.(C) 5149/2021 CM No.______/2 .....

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..... behalf of the petitioner], that the respondent had issued a notification bearing no. 4/2021 - Customs dated 03.05.2021. 4. We are informed by the learned ASG that this notification has exempted imposition of IGST on oxygen concentrators imported by the State Government, or via any entity, relief agency or statutory body, authorised by the State Government. This exemption, according to the learned ASG, is, presently, available till 30.06.2021. 5. We are of the view that 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. 6. Both the learned ASG and Mr. Zoheb Hos .....

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..... in the instant writ petition, upon the petitioner depositing, with the Court, an amount, equivalent to the IGST presently payable in consonance with the provisions of the impugned notification. 5.1. Mr. Nandrajog says that the petitioner will deposit the requisite amount with the Registry of this Court within the next three days. 6. Given the foregoing circumstances, we are inclined to issue notice both, in the writ petition, as well as in the captioned application. It is ordered accordingly. 6.1. Mr. Zoheb Hossain accepts service on behalf of the respondent. 6.2. A counter-affidavit and/or reply will be filed within one week from today. Rejoinder(s) thereto, if any, will be filed before the next date of hearing. 7. In the m .....

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