[BREAKING] Supreme Court stays Delhi High Court order declaring IGST on import of oxygen concentrators as gift for personal use unconstitutional

The Supreme Court today stayed the order of the Delhi High Court holding the imposition of Integrated Goods and Services Tax (IGST) on the import of oxygen concentrators as gift for personal use to be unconstitutional..The Bench of Justices DY Chandrachud and MR Shah issued notice in the appeal against the High Court verdict and granted a stay on the same."We issue notice and till next date of hearing there shall be stay on the May 21 order of the Delhi High Court. Matter returnable in four weeks," reads the order. .Appearing for the Central government, Attorney General KK Venugopal said that GST Council was holding a meeting on June 8 to discuss the issue..In its order, the Bench noted,"On May 28 at 43rd GST Council meeting, decision was taken to constitute a Council of Ministers so that 19 related items are exempted. It has been submitted that the High Court entered into an area of policy and exemption is based on distinct classification.".Justice Shah added,"May be High Court did not see the objective of this. Article 14 has reasonable classification also. We don't know if this was argued in High Court.".In its May 21 judgment, the High Court had quashed the May 1 notification issued by the Centre levying 12% IGST on oxygen generators imported as gifts for personal use..A Division Bench of Justices Rajiv Shakdher and Talwant Singh opened its 33-page judgement saying,"This is a George Floyd moment for the citizens of this country. The refrain is ―I can’t breathe, albeit, in a somewhat different context and setting; although in circumstances, some would say, vastly more horrifying and ghastlier. Chased and riven by the merciless novel Coronavirus, the citizenry has been driven to desperation and despair.".[IGST on oxygen concentrator] "I can’t breathe, George Floyd moment for citizens:" Delhi High Court on oxygen shortage.The Court took judicial notice of the fact that liquid medical oxygen was in short supply not only in Delhi but in all parts of the country which resulted in people scrambling for oxygen cylinders and oxygen concentrators..The petitioner had argued that the imposition of IGST by the Centre on the import of oxygen/oxygen generators as gift for personal use not only violated Article 14, but also abridged the right to have oxygen, a facet of the right to life under Article 21 of the Constitution of India.The Court asserted that the State should relent, or at least lessen the burden of exactions, in times of war, famine, floods, epidemics and pandemics since such an approach would allow a person to live a life of dignity, a facet of Article 21 of the Constitution.