Power to levy IGST on Imports with Customs Authorities

This ruling delivers a decisive clarification on the jurisdictional demarcation between GST and Customs authorities. The Court held that IGST on imports is intrinsically linked to customs assessment machinery and cannot be independently examined by State GST officers. It further restricts the scope of cross-empowerment provisions and reinforces that administrative allocation of taxpayers is determinative of jurisdiction.

The judgment also invalidates proceedings founded on a circular already struck down by another High Court, reiterating the pan-India effect of such judicial invalidation. The decision is a strong precedent against jurisdictional overreach and parallel proceedings under GST.