2026-VIL-319-AP
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SGST High Court Cases

GST - Jurisdiction of State Tax Authorities to collect IGST - Petitioner is registered under the CGST Act and engaged in the business of manufacturing and supplying aquatic feed, by importing certain inputs like fish meal, soya, algal oil - State Tax Authorities issued show-cause notice to the petitioner claiming unpaid IGST on import of such inputs – Petitioners contend power or authority for assessing or collecting IGST in relation to import of goods can be exercised only by an officer under the Customs Act, 1962 and an officer, under the State GST Act, cannot exercise any power or function, under the IGST Act – HELD - In the present case, the rate of IGST and the quantum of IGST payable on the supply of goods, in the course of import of such goods, is to be done on the basis of the provisions of the Customs Tariff Act. Consequently, the assessment, for the purpose of IGST Act, would have to be conducted by the customs authorities and not the authorities under the IGST Act. This interpretation would not render the authorities, under the IGST Act, without any function at all, rather the said officers and authorities would still be necessary for assessing and collecting IGST on the movement of goods within India - The jurisdiction to levy assess and collected integrated tax, on goods imported for the purpose of supply, would vest only with the Customs authorities - The show-cause notice issued by the Respondents-State Tax Authorities is set aside and the writ petition is allowed - Whether an officer appointed under the APGST Act, can exercise jurisdiction, under the IGST Act, even in relation to those tax payers who have been allotted to the Centre – HELD - The Section 6 of the CGST Act and Section 4 of the IGST Act, would empower an officer, under the APGST Act, to act under the CGST and IGST Acts, only if the tax payer has been allotted, administratively, to the State of Andhra Pradesh and such officer is the proper officer for such tax payer. In the present case, the petitioner has been, administratively, allotted to the Central Government. Therefore, the State Tax Authority cannot claim the benefit of cross empowerment, under section 4 of the IGST Act, to assume jurisdiction, in the present case.
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