A special bench of Justices DY Chandrachud and M R Shah issued notice on the plea and sought response from the petitioner, who filed a PIL before the high court.
The verdict came on a plea by 85-year-old Gurcharan Singh, who was suffering from COVID-19, challenging the imposition of IGST on the import of oxygen concentrators as gift for personal use.
A bench of Justices Rajiv Shakdher and Talwant Singh issued notice to the Centre on the petition and appointed senior advocate Arvind Datar as amicus curiae to assist the court in the matter.
The petition by an 85-year-old man, who is suffering from Covid-19, said his nephew has sent an oxygen concentrator for him as a gift from the US to ameliorate his condition.
The CBIC has extended the facility for resolving invoice mismatch errors through customs officer interface on permanent basis.
As many as 50.1 lakh Goods and Services Tax (GST) returns filed for October resulted in a revenue of Rs 83,346 crore, down from over Rs 92,000 crore in the previous month, a finance ministry statement