The petition before the High Court was filed by Gurcharan Singh an 85-year-old person challenging the IGST on the import of oxygen concentrators as gifts for personal use. Singh opposed the 12% IGST imposed on an oxygen concentrator sent as a gift from his nephew in the US.
The Delhi High Court had reserved its order on a plea file against the levy of Integrated Goods and Services Tax on an oxygen concentrator imported for personal use.