New Delhi, May 21 (ILNS): The Delhi High Court bench of Justices Rajiv Shakdher and Talwant Singh today declared that the imposition of IGST on oxygen concentrators imported for personal use is unconstitutional.
The court quashed the relevant notification. The bench was hearing the case Gurcharan Singh vs UOI.
The order also said that the petitioner, and similarly placed people will, however, have to file a letter of undertaking that the same will not be used for commercial purposes and will be for private use of the petitioner only.
Justice Shakdher said: “The life saving drug would include oxygen concentrator under Drugs and Cosmetics Act. We have touched upon it and have said that in the times of war and such circumstances different methods have to be adopted.” ILNS\GM\SJ