2023 (1) TMI 143

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g the Centre of Excellence - HELD THAT:- Ultimately it is for the Government to take a policy decision whether to completely exempt drugs for treatment of rare diseases from the levy of IGST, CGST, SGT and Custom Duty. No writ of mandamus can be issued directing the respondent/Union of India to exempt the drugs from payment of any tax or custom duty - No writ of mandamus can be issued directing t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stom Duty; (b) Pass a writ of and/or writs in the nature of mandamus directing the respondents to permit import the drugs for treatment of SMA directly without approaching the Centre of Excellence; (c) Pass such further or other orders(s) as this Hon ble Court may deem fit and proper in the facts and circumstances of the case. 2. So far as prayer (a) is concerned, ultimately it is for the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X