The Central Government has strongly opposed a Public Interest Litigation (PIL) in the Delhi High Court seeking a reduction in the Goods and Services Tax (GST) on air purifiers, warning that any judicial direction in this matter would violate the Constitution's basic structure of separation of powers. The government labelled the petition as a "loaded" plea that could "open a Pandora's box."
Government's Constitutional Objection
Appearing for the Centre on December 27, 2025, Additional Solicitor General N Venkataraman argued that the judiciary cannot step into the legislative domain. He stated that the process of tax rate changes is exclusively within the purview of the GST Council, which comprises Finance Ministers from all states and the Union.
"We are scared from the constitutional perspective," Venkataraman told a bench comprising Justice Vikas Mahajan and Justice Vinod Kumar. He emphasized that the doctrine of separation of powers is a basic feature of the Constitution and that a court-issued mandamus directing the GST Council would breach this fundamental principle.
Questioning the Motive Behind the PIL
The ASG raised serious concerns about the petitioner's intent, suggesting the litigation was not a genuine PIL. "This is not a PIL at all… GST is only a ruse," he contended. He pointed out that the Union Health Ministry, whose notification is cited in the petition, is not even a party to the case.
"We want to know who is behind this petition... Somebody wants a monopoly in air purifiers, we don't know. It is a convoluted, loaded petition," Venkataraman submitted. He warned that reclassifying air purifiers as medical devices, as sought by the petitioner, would involve a complex and highly regulated licensing procedure that cannot be short-circuited by a court order.
Court's Concern for Affordability Amid Pollution
The bench had earlier, on December 24, urged the Centre to consider calling a virtual meeting of the GST Council given the severe air pollution in Delhi and surrounding regions. Justice Mahajan highlighted the high cost of air purifiers, which range from Rs 10,000-12,000 to over Rs 60,000, placing them beyond the reach of the common man.
"The court's only concern was... why the GST should not be reduced from 18 to 5%," Justice Mahajan remarked, asking the government to find a way to make the devices more affordable. However, the ASG clarified that convening a GST Council meeting on short notice was not feasible, as it involves extensive consultations with all states.
Petitioner's Argument and Next Steps
The PIL, filed by advocate Kapil Madan appearing in person, argues that air purifiers should be classified as medical devices based on a February 11, 2020 notification from the Ministry of Health and Family Welfare. This reclassification would potentially lower the applicable GST rate from the current 18% to 5%.
The Centre informed the court that recommendations from a Parliamentary Standing Committee report on the matter are already under process with the Environment Ministry, which will seek an action-taken report from the Department of Revenue. The bench has permitted the Centre to file a formal counter-affidavit and allowed the petitioner to file a rejoinder. The next hearing is scheduled for January 9.
