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2021 (7) TMI 382 - HC - GSTValidity and vires of the Notification dated 1st May, 2021 - Levy of IGST - import of Oxygen Concentrators - import for personal use due to COVID-19 till 30th June, 2021, even when such goods are imported as Gift i.e. free of cost - HELD THAT:- The Learned Advocate appearing for the Petitioner further submits that there are Notifications issued by the State of Haryana as well as Gujarat whereby the IGST refund mechanism is provided for with regard to the Concentrators imported free of cost. The Learned Advocate appearing for the Petitioner therefore seeks to amend the Writ Petition and rely upon the said Notifications issued by the State of Haryana as well as Gujarat, which according to him will support the prayers in the above Writ Petition - The Advocate for the Petitioner is also desirous of impugning the Notification dated 3rd May, 2021 (Exhibit-B to the above Writ Petition). The Learned Advocate appearing for the Petitioner is allowed to amend the above Writ Petition. Amendments to be carried out within a period of one week from today. Reverification is dispensed with. Stand over to 7th June, 2021.
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