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CURE SMA FOUNDATION OF INDIA & OTHERS vs. UNION OF INDIA & OTHERS
(Supreme Court)

Hon'ble Judges:

SHAH
C.T. RAVIKUMAR
Pet. Counsel
Rajat Mittal
Suprateek Neogi
Res. Counsel
---

Petitioner / Applicant

CURE SMA FOUNDATION OF INDIA & OTHERS
Respondent UNION OF INDIA & OTHERS
Court

SC (Supreme Court)

Date Dec 5, 2022
Order No.

Writ Petition(s)(Civil) No.1053/2022

Citation

2022(12) TAXREPLY 7155
Original Order
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ORDER

ORDER By way of this petition filed under Article 32 of the Constitution of India in the nature of Public Interest Litigation (PIL), the following prayers/reliefs are sought : (a) Pass a writ of and/or writs in the nature of mandamus directing the respondent to completely exempt drugs for treatment of rare diseases from the levy of IGST, CGST, SGT and Custom 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 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 In....

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