https://www.taxtmi.com/caselaws?id=789292 IGST on imported goods is assessed and collected through the customs framework, so a State GST officer cannot assume jurisdiction over import-related IGST demands. The GST cross-empowerment scheme operates only within statutory limits and proper officer allocation; it does not authorise a State officer to proceed against a taxpayer administratively allotted to the Central jurisdiction. A notice that extends beyond the original intimation, adds fresh issues, or covers multiple years is procedurally impermissible on the stated facts and cannot be sustained where the initiating officer lacked jurisdiction. en-us Wed, 01 Apr 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789292 IGST on imported goods is assessed and collected through the customs framework, so a State GST officer cannot assume jurisdiction over import-related IGST demands. The GST cross-empowerment scheme operates only within statutory limits and proper officer allocation; it does not authorise a State officer to proceed against a taxpayer administratively allotted to the Central jurisdiction. A notice that extends beyond the original intimation, adds fresh issues, or covers multiple years is procedurally impermissible on the stated facts and cannot be sustained where the initiating officer lacked jurisdiction. Case-Laws GST Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789292