TaxTMI 
TaxTMI 
2026 (4) TMI 361
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....ch as fish meal, soya, algal oil. The petitioner had claimed exemption from payment of tax, under the IGST Act, in relation to the import of some of these inputs in relation to the assessment years 2017-18 to 2022-23. It may also be recorded that the 1st petitioner has been allotted to the Central Jurisdiction and not the State Jurisdiction. 3. The 1st respondent, Deputy Commissioner of State Tax, on the basis of an authorization issued by the Joint Commissioner, Sales tax, Rajamahendravaram, had inspected the business place of the 1st petitioner on 11.11.2022. Thereafter, the 1st respondent issued an intimation of tax, ascertained as being payable, under Section 73(5) of the GST Act, read with Rule 142(1A), on 19.12.2022. In this intimation, the 1st respondent informed the 1st petitioner that some of the claims, of the 1st petitioner, relating to exemption and classification of goods was not correct and sought an explanation from the 1st petitioner. The claim of the petitioner for exemption on the supply of Rovimix AVP Mineral, which is an input in the manufacturing of aquatic feed, in the course of import, and import of fishing meal was also sought to be disputed. The 1st peti....
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....s submitted that the Writ Petition itself is not maintainable as it has been filed against the show cause notice, without exhausting the remedy of approaching the 1st respondent. The 1st respondent relying upon Section 6 of the APGST Act contends that the officers, under the APGST Act are authorised, by virtue of Section 6, to issue any orders or proceedings under the CGST Act and such cross empowerment has been discussed by the GST Council in its 9th meeting on 16.01.2017 wherein it was decided that no separate notification is required for authorities under the State GST Acts to exercise powers conferred on Central Tax Officers. 7. The 1st respondent, on the basis of Section 6 would further contend that the notification issued by the Chief Commissioner of Commercial Tax, dated 30.06.2017, authorizes the 1st respondent to take up assessment in relation to the 1st petitioner, even under the IGST Act. The 1st respondent has also set out the case of the 1st respondent, on the merits of the case. 8. The learned Government pleader has filed written submissions. In these submissions, the learned government pleader has sought to argue on the merits of the case. As this court is on t....
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....bject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in--- (a) two different States; (b) two different Union territories; or (c) a State and a Union territory, shall be treated as a supply of goods in the course of inter-State trade or commerce. (2) Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce. (3) Subject to the provisions of section 12, supply of services, where the location of the supplier and the place of supply are in--- (a) two different States; or (b) two different Union territories; or (c) a State and a Union territory, shall be treated as a supply of services in the course of inter-State trade or commerce. (4) Supply of services imported into the territory of India shall be treated to be a supply of services in the course of inter-State trade or commerce. (5) Supply of goods or services or both,--- (a) when the supplier is located in India and the place of sup....
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....) or under any other law for the time being in force, with reference to- (a) the tariff classification of such goods as determined in accordance with the provisions of the Customs Tariff Act; (b) the value of such goods as determined in accordance with the provisions of this Act and the Customs Tariff Act; (c) exemption or concession of duty, tax, cess or any other sum, consequent upon any notification issued therefor under this Act or under the Customs Tariff Act or under any other law for the time being in force; (d) the quantity, weight, volume, measurement or other specifics where such duty, tax, cess or any other sum is leviable on the basis of the quantity, weight, volume, measurement or other specifics of such goods; (e) the origin of such goods determined in accordance with the provisions of the Customs Tariff Act or the rules made thereunder, if the amount of duty, tax, cess or any other sum is affected by the origin of such goods; (f) any other specific factor which affects the duty, tax, cess or any other sum payable on such goods, and includes provisional assessment, self-assessment, re-assessment and any assessment ....
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....ith interest payable thereon under section 28AA or the amount of interest, as the case may be, as specified in the notice, has been paid in full within thirty days from the date of receipt of the notice, no penalty shall be levied and the proceedings against such person or other persons to whom the said notice is served under clause (a) of sub-section (1) shall be deemed to be concluded.] (3) Where the proper officer is of the opinion that the amount paid under clause (b) of sub-section (1) falls short of the amount actually payable, then, he shall proceed to issue the notice as provided for in clause (a) of that sub-section in respect of such amount which falls short of the amount actually payable in the manner specified under that sub-section and the period of two years shall be computed from the date of receipt of information under sub-section (2). (4) Where any duty has not been levied or not paid or has been short-levied or short-paid] or erroneously refunded, or interest payable has not been paid, part-paid or erroneously refunded, by reason of,-- (a) collusion; or (b) any wilful mis-statement; or (c) suppression of facts, ....
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....ting the period of two years referred to in clause (a) of sub-section (1) or five years referred to in sub-section (4), the period during which there was any stay by an order of a court or tribunal in respect of payment of such duty or interest shall be excluded. (7A) Save as otherwise provided in clause (a) of sub-section (1) or in sub-section (4), the proper officer may issue a supplementary notice under such circumstances and in such manner as may be prescribed, and the provisions of this section shall apply to such supplementary notice as if it was issued under the said sub-section (1) or sub-section (4). (8) The proper officer shall, after allowing the concerned person an opportunity of being heard and after considering the representation, if any, made by such person, determine the amount of duty or interest due from such person not being in excess of the amount specified in the notice. (9) The proper officer shall determine the amount of duty or interest under sub-section (8),-- (a) within six months from the date of notice, in respect of cases falling under clause (a) of sub-section (1); (b) within one year from the date of notice....
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.... as a sum due to the Government. (10B) A notice issued under sub-section (4) shall be deemed to have been issued under sub-section (1), if such notice demanding duty is held not sustainable in any proceeding under this Act, including at any stage of appeal, for the reason that the charges of collusion or any wilful mis-statement or suppression of facts to evade duty has not been established against the person to whom such notice was issued and the amount of duty and the interest thereon shall be computed accordingly. (11) Notwithstanding anything to the contrary contained in any judgment, decree or order of any court of law, tribunal or other authority, all persons appointed as officers of Customs under sub-section (1) of section 4 before the 6th day of July, 2011 shall be deemed to have and always had the power of assessment under section 17 and shall be deemed to have been and always had been the proper officers for the purposes of this section. 15. The proviso to Section 5(1) was considered by the Hon'ble Supreme Court in the case of Union of India and Another vs. Mohit Minerals Private Limited (2022) 10 SCC 700:(2022) 101 GSTR 262:2022 SCC online SC 657. Th....
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....say that the assessing authority under the provisions of Section 28 is empowered to assess evasion/non-payment of not only Customs duty but, any other tax, cess levied or duty on which imported goods attract. Learned Counsel for the petitioner also submits that this is a question of classification of the goods and therefore instead of filing the petition, the petitioner ought to have been approached the appellate authority against the said order. 7. I have considered the submissions. This Court is required to consider whether the order impugned in Exhibit P-1 is without jurisdiction and void ab initio. Sub-section (2) to Section 2 of the Customs Act, 1962 defines the assessment order which reads as under; "assessment" means determination of the dutiability of any goods and the amount of duty, tax, cess or any other sum so payable, if any, under this Act or under the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) or under any other law for the time being in force, with reference to- (a) the tariff classification of such goods as determined in accordance with the provisions of the Customs Tariff Act; (b) the value ....
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....be noticed is the language of the proviso to Section 5(1). The said integrated tax would be levied and collected at the point when duties of customs are levied. In a large number of cases, customs duties would be levied and collected at the point of import. An officer under the State GST Act or the Central GST Act, who has been notified as the proper officer, situated in a State, which is not the entry point, of the goods, into India, would not be able to exercise jurisdiction at the point of entry of goods. Such jurisdiction can obviously be exercised only by the customs officers under the Customs Act. 19. In such circumstances, the inevitable conclusion, as to the authority who can levy and collect integrated tax, on goods being imported into India, for supply of such goods can only be the customs officers under the Customs Act. 20. In the present case, another factor that needs to be noticed is the proceedings which have been initiated by the customs authorities under the Customs Act, by way of a notice, dated 24.01.2024. These proceedings culminated in an order dated, 08.08.2025, in which the Commissioner of Customs while accepting the contention of the 1st petitioner tha....
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.... not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Section 4, of the IGST Act, reads as follows: Section 4. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify. 23. The issue of cross empowerment has been considered and answered by this court, in W.P. No. 541 of 2026 and batch. This Court has held, in those writ petitions, that 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, adm....