On Friday, December 26, 2025, the Delhi High Court directed the Centre to submit a detailed affidavit on lowering GST on air purifiers amid the worsening air quality in the capital. A vacation Bench of Justice Vikas Mahajan and Justice Vinod Kumar gave the government 10 days to file their reply. The next hearing is scheduled for January 9. Additional Solicitor General N. Venkataraman, representing the government, said that GST Council meetings must be held in person. He added, "The GST Council is a constitutional body and voting has to be done only in person." The ASG requested time to submit an affidavit in response to a petition filed by advocate Kapil Madan. The petition asks the government to classify air purifiers as "medical devices" and reduce their GST to 5 percent. Currently, air purifiers are taxed at 18 percent. The petition argues that air purifiers should not be treated as luxury items because of the "extreme emergency crisis" caused by severe pollution in Delhi. Earlier, on December 24, the court had asked the GST Council to meet quickly to consider lowering or abolishing GST on air purifiers. On Friday, the court wanted to know when the Council could meet and if virtual meetings were possible. The government stated physical meetings are mandatory.