AP High Court Rules State GST Authorities Lack Jurisdiction to Assess IGST on Imported Goods

The Andhra Pradesh High Court held that State GST authorities have no jurisdiction to assess or recover Integrated GST (IGST) on imported goods, as such powers lie exclusively with customs authorities under the Customs Act.

The case arose from a show-cause notice issued to Avanti Feeds Ltd., which the Court quashed for lack of jurisdiction.

It clarified that IGST on imports is levied and collected along with customs duty at the point of import, making customs authorities the competent forum for assessment and recovery.

The Court also rejected reliance on cross-empowerment provisions, holding they do not apply in such cases.

[Avanti Feeds Ltd. v. Deputy Commissioner of State Tax]