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Oct 15 12 tweets 2 min read Read on X
Delhi High Court seeks response of the Central Government in the petition filed by All India Confederation of the Blind (AICB) challenging a notification issued by Ministry of Heavy Industries discontinuing the GST concession on certain vehicles given to persons with disabilities.Image
The matter was listed before the Bench of Chief Justice DK Upadhyaya and Justice Tushar Rao Gedela.
Advocate Rahul Bajaj was appearing for the petitioners - Ministry of Heavy Industries has decided to discontinue issuing GST concession certificate under the GST exemption certificate.
Court recorded - It has been brought to our notice a notice dated October 8, 2025 issued by the Ministry of Heavy Industries that same rate of 18% GST on certain categories of cars will apply to all persons including orthopedically disabled persons. Accordingly, the Ministry has decided to discontinue issuing GST concession certificate for orthopedically disabled persons under the GST scheme.
Chief Justice - Who is for the Government? What have you done? What can be the plausible basis for this?

Justice Gedela - You have taken away the benefit already given to them?
Counsel representing State - He is right to the extent that 18% was uniformly applicable for vehicles of all disabled persons. However I am not aware that they have discontinued the practice of certificate for locomotive disabled persons.
Advocate Bajaj - Earlier the regime was that the people with locomotive disability the GST was 18% and for persons without disabilities it was 28%. Now for people without disabilities also the GST has come down to 18% so they say there is no need for a special concession for persons with disabilities.
Justice Gedela - There has to be a rationale for GST. What is this you have done? You brought it down from 28 to 18 and now it is 18 for all. Please give rationale, we cannot understand. is no corresponding concession for ..what have you done for the vulnerable?
Chief Justice - You confront your officers yourself, or else we will confront them.

Justice Gedela - The choice is that you better do it.
Chief Justice - There has to be a proportional decrease in GST for them also. It is a kind of positive discrimination. Why could you not reduce the GST for them as well?
Court - We direct the counsel representing the respondents to seek instruction as to why a corresponding decrease in the rate of GST to be levied from persons who are orthopedically and visually disabled cannot be brought into effect.
The next date of hearing is December 19.

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More from @barandbench

Oct 17
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Senior Advocate Arvind Datar is appearing for Broadband India Forum.

The matter is being heard by Justice Amit Bansal.
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“What are your officers doing?”

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Adv. Prashant Bhushan: They mentioned that they had a few meetings but did not proceed further because they couldn't obtain the records. First, they filed a status report in which they stated that the entire digitization of all defense lands had been completed. And today, this committee is apparently saying that they are still trying to search for records, etc. If digitization is complete, where is the need to search for records?
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