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State GST Officer Lacked Jurisdiction as IGST on Imports Can Be Assessed Only by Customs Authorities: AP HC
Case Law Details
- Case Name
- Avanti Feeds Limited Vs Deputy Commissioner of State Tax (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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Avanti Feeds Limited Vs Deputy Commissioner of State Tax (Andhra Pradesh High Court)
The writ petition before the Andhra Pradesh High Court concerned the jurisdiction to assess and recover Integrated Goods and Services Tax (IGST) on imported goods and the authority of State GST officers to initiate proceedings in relation to such imports.
The petitioner, a company engaged in manufacturing and supplying aquatic feed, imported inputs such as fish meal, soya, and algal oil for use in manufacturing. In relation to assessment years 2017-18 to 2022-23, the petitioner claimed exemption from payment o...
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