The Central government on Friday told the Delhi High Court that a 'Pandora's Box' situation may ensue if the Court were to order the GST Council to slash goods and services tax (GST) rates on air purifiers without following the applicable process involved before such decisions can be taken [Kapil Madan vs Union of India & Ors].

A Division Bench of Justices Vikas Mahajan and Vinod Kumar was hearing a plea seeking directions to categorise air purifiers under the category of 'medical device' and to reduce the GST on them from 18 to 5 percent.

The High Court had, on December 24, asked the GST Council to convene an urgent meeting to consider this proposal.

The Central government today said that the matter is being examined at the highest level, but sought more time to give a measured response.

Additional Solicitor General (ASG) N Venkataraman, representing the Centre, added that if the GST Council mechanism is bypassed in this case, it could open a Pandora's Box whereby more GST exemptions may be sought without following the proper procedure.

"This will open a Pandora's Box. Parliamentary committee has recommended something to us. It will be considered. There is a process. We are not saying anything. We are not saying whether it will be done or not. Constitution issue is involved," the ASG said.

When the petitioner, Advocate Kapil Madan, persisted in arguing that air purifiers should be classified as a medical device with a lower GST rate, the Court too noted that these decisions may have to wait until the GST Council meets.

"Their only concern is that tomorrow number of petitions will be filed seeking mandamus to the GST council," the Court added.

"I am saying a bare reading of the notification, it is clear that it (purifiers) fall under Schedule 1 and they are charging it under Schedule 2," Madan replied.

The ASG went on to assure the Court that the government will inform by its counter-affidavit as to when a GST Council meeting can be scheduled.

"The issue is such that everybody is concerned," the Court then remarked.

Madan, however, raised concerns that Delhi's residents will continue to suffer if a decision is not taken promptly.

"It is a simple process. They will take time and entire city will suffer. Not only is the clean air taxed, it is being taxed wrongly," he said.

"Mr Madan, at this stage, without calling for a counter affidavit, it cannot be done. Mr Venkataraman, please ensure that it is taken up immediately after the vacation," the Court said, in turn.

The Court proceeded to give the government ten days time to file its counter-affidavit. The case will be heard next on January 9, 2026, by which time the petitioner has been allowed to file his rejoinder.

The ASG today also questioned whether a public interest litigation (PIL) could be filed in the matter. He suggested that the petitioner could, instead, file a representation on this issue before the government.

"If this can be converted into a representation, that's fine. If he wants to contest it, we want to file a detailed counter-affidavit. We want to know who is behind this writ petition. It is not a PIL at all," the ASG said.

The ASG added that there were rules and procedures to be followed before a proper decision could be taken.

"How can this process be scuttled. GST Council is a constitutional body - it is a federal levy. All States and Union Ministry has to argue... If anything has to be voted, it can only be done physically ... How can we do all this in a writ petition?" he asked.

The Court, however, maintained that something should be done to bring down the cost of air purifiers in Delhi, given the air pollution crisis that has hit the national capital.

"The Court's concern was given the situation in Delhi and the surrounding areas. Why can't it be done? Do whatever you have to do. Right now, an air purifier costs 10-15K. Why not bring down the GST to a reasonable level where even a common man can afford an air purifier?" the Bench asked.

"We are not able to react in 2 days. I see a lot of things in this petition is calculated. Give us time to file a detailed counter," the ASG replied.

Advocate Kapil Madan, meanwhile, opposed the reservations raised by the ASG about whether the PIL can stand.

"We made a categorical statement that this petition is not adversarial... Maybe the learned counsel for UOI has not seen the notification by which these slabs have been imposed. On a bare reading of this notification itself, I will be able to demonstrate that they are taxing air purifiers under the wrong category," he said.

The Bench, eventually, observed that it may not be possible to decide the matter today until the government files its detailed response.

"If all this is to be deliberated, then let the matter go to the roster bench... Today it's not possible for the court to say without a counter affidavit... A prima facie view was taken by the roster bench," the Court said.

The petition before the Court by advocate Kapil Madan contends that air purifiers cannot be treated as a luxury any longer, considering the “extreme emergency crisis” caused by dire air pollution in Delhi. 

According to the petition, an air purifier satisfies the criteria of a 'medical device' under a 2020 notification issued by the Centre. 

Thus, levying 18 percent GST on the same is arbitrary, unreasonable and disproportionate, the plea said.

In the last hearing of the matter, Chief Justice DK Upadhyaya and Justice Tushar Rao Gedela had noted that a report submitted by a Parliamentary Standing Committee in December recommended that the government should take a sympathetic view and either abolish or lower the GST on air purifiers or HEPA filters used in air purifiers.

The Court, therefore, called for the GST Council to examine this proposal at the earliest. It had then asked the counsel representing the Central Board of Indirect Taxes, Advocate Akash Panwar, to seek instructions on how early the GST Council could meet.

The petition was filed through advocates Gurmukh Singh Arora and Rahul Matharu.

[Live Coverage]