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Decoding Indian Tax Laws

Additional Chief Secretary/Commissioner of Commerical Taxes and Anr. Vs. Southern Agrifurane Industries Pvt. Ltd. – Madras High Court

07 Apr 2026, 12:45 PM

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Cauvery Agencies Vs. Assistant Commissioner of GST and Central Excise – Madras High Court

Where integrated tax is sought to be levied on goods imported into India, the assessment and recovery jurisdiction vests only in customs authorities under the Customs Act read with the proviso to section 5(1) of the IGST Act, and a State GST officer cannot assume such jurisdiction, particularly where the taxpayer stands administratively allotted to the Centre – Avanti Feeds Ltd. and Anr. Vs. Deputy Commissioner of State Tax and Ors. – Andhra Pradesh High Court

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