As per case facts, the first petitioner, a limited company manufacturing aquatic feed, claimed tax exemption under the IGST Act for imported inputs. The State Tax Deputy Commissioner issued a ... show cause notice disputing these claims. The petitioners argued that as they are allocated to Central Jurisdiction, State GST authorities cannot act against them. They also contended that the Customs Act governs IGST assessment on imports, not GST authorities, and challenged a circular as ultra vires. The question arose whether a State GST authority has jurisdiction to assess or collect IGST on imported goods, especially when the petitioner is allocated to Central Jurisdiction and when customs authorities have already initiated proceedings for the same, and whether a circular deemed ultra vires by another High Court can still be applied. Finally, the Court held that a State GST officer lacks jurisdiction to assess or collect integrated tax on imported goods when the taxpayer is centrally allocated. The Court reiterated that assessment of IGST on imports falls under customs authorities, and any proceedings by state authorities in such matters are invalid. The impugned circular was noted as already struck down by another High Court, making it inoperative across India. The writ petition was allowed, setting aside the impugned notice.