A bench of Justices Vikas Mahajan and Vinod Kumar questioned why taxes could not be lowered for devices costing ₹10,000-₹15,000, essential for many residents. "Whatever is required should be done," the court remarked, linking the issue to citizens' right to clean air.
The observations came during a public interest litigation filed by advocate Kapil Madan, who argued air purifiers qualify as medical devices under government notifications and should attract only 5% GST, not the higher slab applied to luxury items.
Additional Solicitor General N. Venkataraman, representing the Centre, cautioned against judicial intervention, warning it could open "floodgates" for similar demands bypassing the GST Council—a constitutional body requiring consensus among states.
He described the petition as potentially aimed at creating market monopolies and sought time to file a detailed affidavit, citing ongoing parliamentary committee reviews.
The court granted 10 days for the response, listing the matter for January 9.
In an earlier hearing on December 24, the bench had criticised the "luxury" tax tag amid emergency-level pollution, stressing the government's duty to facilitate access if clean air cannot be guaranteed.
Petitioner Madan cited WHO and Health Ministry advisories on pollution's health risks, contending high taxes burden public health rights.
As winter smog persists, the case highlights tensions between fiscal federalism and urgent environmental health needs.
