The Delhi High Court on Friday quashed the Union government's May 1 decision to impose 12% Integrated Goods and Service Tax (IGST) on import of oxygen concentrators for personal use, by terming it as “unconstitutional”.
A bench of Justices Rajiv Shakdher and Talwant Singh said with the decision, the importers of oxygen concentrators would have to furnish a letter of undertaking to the concerned authority, declaring that device is for personal use, and not for commercial use.
The court passed the order on a plea by 85-year-old Covid-19 patient, whose nephew had sent an oxygen generator as a gift from the United States of America.
Senior advocate Sudhir Nandrajog, representing the petitioner, had argued that the imposition of IGST by the Finance Ministry on devices meant for personal use violated Article 14 and also abridged the right to have oxygen, which was part of the right to life under Article 21 of the Constitution.
The government counsel had argued that imposition of taxes could not be subject to judicial review, and IGST was imposed in the present matter to maintain parity with a commercial user and to avoid black marketing and profiteering.