No jurisdiction in the hands of Customs Authorities to issue directions under GST Law

National Association of Container Freight Stations Vs Joint Commissioner of Customs (CH-IV) (Madras High Court)

Conclusion: Where the Commissioner of Customs issued a Public Notice directing Container Freight Stations (CFSs) not to collect GST on auction sales of uncleared cargo under Section 48 of the Customs Act, 1962, such notice was without jurisdiction, as the levy of GST was governed by the CGST Act and not by the Customs authorities. Once customs duty and IGST on import were paid, the subsequent auction constituted a distinct supply of goods under Section 7(

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