IGST on Oxygen Concentrator Negative approach of CBIC vis-a-vis Article 14, Constitution

[OmPrakash jain]

Sir,

The notfns issued by CBIC on 14.6.2021 are totally revenue oriented & are against the ratio decidendi  of Delhi High court judgment in the case of GURCHARAN SINGH VERSUS MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) , GOVERNMENT OF INDIA [2021 (5) TMI 742 - DELHI HIGH COURT], against  which the Govt. has intentionally obtained stay in the case of MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) , GOVERNMENT OF INDIA VERSUS GURCHARAN SINGH [2021 (6) TMI 595 - SC ORDER].

The CBIC is silent over;

i) thousands of cases where Oxygen Concentrator were imported during the period from 1.3.2021 to 13.6.2021 on payment of  28%/12% IGST & gifted for  personal use in the wake of covid pandemic, where the Govt. was under positive obligation to take ameliorative measures to protect and preserve the health of Citizens of India. The Govt. did no take any steps to exempt levy of exorbitant IGST levied on Citizens of India. Such step of the Govt. at the health cost of Citizens of India is against Article 14, Constitution of India.

ii) Quashing the notfn no. 30/2021-Customs dated 1.5.2021, ordered by Delhi High Court, which imposed IGST on Oxygen Concentrator, imported by individuals and are received by them as gifts for personal use.

iii) Refund of IGST ordered by the Delhi High Court, to individuals who imported Oxygen Concentrator by paying exorbitant IGST during the period from 1.3.2021 to 13.6.2021.

iv) Classification of Drug─The definition of drugs given in S.3(b), Drugs and Cosmetics Act would include medical equipment such as an oxygen concentrator which is used inter alia in the treatment, mitigation, and/or prevention of the disease [i.e., coronavirus].

Similarly many burning questions prevail over taxing individuals heavily by the CBIC over Covid supplies/Medicines administered to fight against prevention of  covid pandemic during the period from 1.3.2021 to 13.6.2021.

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Om Prakash Jain s/o J.K.Jain Tel 9414300730