The Delhi High Court bench of Justices Rajiv Shakdher and Talwant Singh on Friday declared the imposition of IGST on oxygen concentrators imported for personal use unconstitutional and quashed the relevant notification. The bench was hearing the Gurcharan Singh vs Union of India case.
The order said 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.
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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.”