Notice u/s 70 of CGST act and SGST Act.

[Kumar Kedia]

Can two notices be issued simultaneously under section 70 of GST Act( Power to summon), one of which is issued under CGST act by Central Jurisdiction officer and the other one under SGST act by state jurisdictional officer?

AI Summary

Can Central and State issue simultaneous notices under GST Act Section 70? Jurisdictional clarity and procedural insights. A discussion on a forum addresses whether simultaneous notices can be issued under Section 70 of the GST Act by both Central and State authorities. A participant explains that both authorities have separate jurisdictions, and if one initiates an investigation, it should complete it and share findings with the other. Another participant clarifies that Section 70 pertains to summoning individuals for evidence or documents, allowing both authorities to issue notices. The conversation also touches on the availability of official circulars or instructions, with a participant noting that internal departmental correspondence is not shared publicly.