HC quashed the Public Notice issued by the first respondent...

HC quashed the Public Notice issued by the first respondent dated 12.02.2021 and allowed the petition. The court held the Notice conflicted with applicable customs guidance by treating local tax recovery inconsistently, and mischaracterised levy responsibilities: IGST paid on import is distinct from GST payable under the CGST regime on a subsequent auction sale. Upon transfer of title at auction the purchaser ceases to be an importer, and collection of GST on the bid price falls within GST law, not the issuing authority's competence. As the Notice contravened the statutory scheme governing customs and GST and was issued without jurisdiction, it was declared wholly without authority and set aside.