Avanti Feeds Limited Vs Deputy Commissioner of State Tax (Andhra Pradesh High Court)
Date: March 31, 2026
Subject Matter
State GST Authorities Cannot Levy IGST on Imported Goods or Assess Centrally Allotted Taxpayers
Summary
The High Court has allowed the writ petition, thereby setting aside the show cause notice issued by the Deputy Commissioner of State Tax. The Court ruled that State GST authorities lack jurisdiction to assess and collect Integrated Goods and Services…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard Sri K. Vivek Reddy, learned Senior Counsel, appearing on behalf of Sri Vimal Varma Vasi Reddy, learned counsel for the petitioner, and the learned Government Pleader of Commercial Tax, appearing for the respondents. 2. The first petitioner is a limited Company, which is registered under the CGST Act and is engaged in the business o…