The Jurisdictional Tussle Between GST And Customs Authorities

Introduction

Jurisdictional issues stemming from the intersection of Customs Act ('CA') and Integrated Goods and Services Tax Act, 2017 ('IGST Act') are galore. Recently, the Hon'ble Bombay High Court, when faced with the question of whether customs appellate authorities would be appropriate authorities to adjudicate the issue of interest on delayed refund of integrated tax ('IGST') paid on export, allowed the petitioner to file an appeal before the GST appellate authorities.¹ In a similar dispute, the Hon'ble Delhi High Court, when faced with the issue of whether Customs Department could initiate recovery proceedings in respect of the IGST refund allowed earlier, directed the Customs Department and the CGST Department to file a joint affidavit to clarify who would be the 'proper officer'.²