06 (1) – TaxcodeIN

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

07 Apr 2026, 12:46 PM

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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 Read Post »