Avanti Feeds Limited & Mr. A. Indra Kumar v. Deputy Commissioner of State Tax & Others

Background of the Case

This case concerns a significant jurisdictional dispute under the GST regime relating to the authority competent to assess, adjudicate, and recover Integrated Goods and Services Tax (IGST) on imported goods. The matter arose when the petitioner, Avanti Feeds Limited, a prominent importer and manufacturer, challenged proceedings initiated by the State GST authorities regarding IGST exemption claims made on imported inputs.

During the assessment years 2017–18 to 2022–23, the petitioner imported various inputs required for its business operations and claimed exemption from payment of IGST on such imports under applicable exemption notifications and statutory provisions.