New Delhi, Jun 1 (UNI) The Supreme Court on Tuesday stayed the Delhi High Court order which held the imposition of Integrated Goods and Services Tax (IGST) on the import of oxygen concentrators as a gift for personal use as unconstitutional and an act in violation of the fundamental right to life.
"We are staying the operation of the Delhi High Court order till further orders," a special bench of Justices D Y Chandrachud and M R Shah said, issuing a notice on the plea and sought response from the petitioner who had filed a PIL before the High Court.
The court said so while hearing an appeal filed by the Ministry of Finance against the May 21 order of the High Court, wherein it had quashed a notification issued by the Finance Ministry which said that oxygen concentrators imported for personal use, irrespective of whether they are a gift or otherwise, will be charged with an IGST of 12 per cent.
Speaking on behalf of the Central government, Attorney General KK Venugopal argued that the GST council will meet on June 8 to deliberate on granting exemption to essential items related to COVID-19, which includes oxygen concentrators. "Earlier the IGST was 77 per cent. We brought it down to 28 per cent and it was further brought down to 12 per cent but they still say that Article 21 is violated," he said, adding that the high court did not consider that IGST exemption had already been granted to states and other government agencies on import of oxygen concentrators.
Venugopal further said that the High Court order trenches upon the issue of policy and ties the hand of GST council even before any decision is taken.
To which, the bench noted the submission of the Attorney General and posted the matter for further hearing after four weeks.
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