Jurisdictional Integrity of Customs and GST

A major precedent for India’s indirect tax framework — the Madras High Court has clarified that Customs cannot issue directions on GST matters, striking down Public Notice No. 17/2021. By holding that auction sales by custodians under Section 48 of the Customs Act are taxable under GST, the Court has restored jurisdictional discipline and reinforced the principle of separate taxable events — import and domestic supply.