Gurcharan Singh vs. Ministry Of Finance (Department Of Revenue)
(Delhi High Court, Delhi)

Case Law
Petitioner / Applicant
Gurcharan Singh
Ministry Of Finance (Department Of Revenue)
Delhi High Court
May 21, 2021
Order No.
W.P.(C) 5149/2021, CM No.16554/2021
TR Citation
2021 (5) TR 4267
Related HSN Chapter/s
Related HSN Code


Prologue: –

This is a George Floyd moment for the citizens of this country. The refrain is ― “I can’t breathe”, albeit, in a somewhat different context and setting; although in circumstances, some would say, vastly more horrifying and ghastlier. Chased and riven by the merciless novel Coronavirus, the citizenry has been driven to desperation and despair.

Scarcity of liquid medical oxygen [in short ― “LMO”], medicines, oxygen concentrators, hospital beds, ventilators, and other medical equipment, crucial for battling against the infection caused by the virus, has brought out the best and worst in people. We have messiahs. We have charlatans. We have hoarders. We have seen kind and caring hand being struck out by strangers when they could have remained cocooned in the safety of their houses. Brave hearts, there are many; doctors, nurses, and personnel manning public institutions. These are people who are at the forefront of this battle, staking their lives, so that the common man could live; beating this adversary, i.e., the virus is their only goal. There is, thus, in this litigation, no adversary other than the virus.

Refer original order to read full…

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