Customs Authority should take up issue regarding export of goods & not GST Authority

Mobile Shoppe Vs Union of India (Gujarat High Court) Gujarat High Court held that in case there is any doubt with regard to export of goods, then, Customs Authority needs to take up the issue and not GST Authority. Facts- The petitioner is engaged in export of Mobile Phones. The petitioner buys the mobile phones through its sister concerned M/s.Anjalli Enterprise, which instructs the vendor to deliver the mobile phones directly to the airports for the purpose of export by M/s. Mobile Shop i.e. the present petitioner. The vendor raises the invoice in the name of M/s.Anjali Enterprise in accorda...