A PIL was filed in the Delhi HC seeking exemption on equipment and machinery related to set up oxygen plant at least for the period of 6 months or till the covid pandemic situation persists.The petitioner said that currently the situation is such where the exercise of power of exemption of application tax is a public necessity which is necessary to prevent the people from this on going pandemic situation. It also stated that the respondents have the power to excempt the GST on necessary items in case of serious condition, thus the respondents should use their power in this pandemic situation and waive GST on establishing oxygen plants.