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?

[KASTURI SETHI]

Both Centre and State authorities have separate jurisdictions. If unit falls in the jurisdiction of State GST Authority. and Central GST Office has already started investigation, Central GST Office will complete the investigation and forward draft SCN to the State GST Authority for issuance and vice versa. In other words, there is no legal hurdle if State GST Officer detects evasion of GST by the unit falling in the jurisdiction of Central GST Office and vice versa.

[Kumar Kedia]

Thank you very much sir

[KASTURI SETHI]

Dear Sir,. If nature of offence is the same who has initiated the proceedings will complete the investigations and both cannot do it simultaneously.

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[Kumar Kedia]

Dear sir,

May I know if any circular, instruction or section is there in relation to the same.

Thanks

[DR.MARIAPPAN GOVINDARAJAN]

Section 70 is only to summon any person to given evidence or produce documents. Therefore both the Central and State Authorities may issue notice under section 70 of the Act.

[Pavan Mahulkar]

Goods and Services Tax - D.O. F. No. CBEC/20/43/01/2017-GST (Pt.) - Dated:- 5-10-2018

[KASTURI SETHI]

Sh.Pavan Ji,. Pl.post complete D.O. letter. Thanks.

[KASTURI SETHI]

Dear Sh.Kumar Kedia Ji, .W.r.t. your query regarding circular, notification on the issue, my reply was based on discussion with GST officer but my friend was hesitant to share the letter of the department, it being internal correspondence of the department. Had he shared with me, I would not have posted that letter in this forum meant for public domain.

AI Summary

Power to Summon under Section 70: both central and state authorities may issue notices, but not pursue duplicate probes simultaneously.
Both Central and State GST authorities may issue summons under Power to Summon (Section 70) to obtain evidence or documents; each authority has the procedural power within its jurisdiction. When an investigating office has begun proceedings, it ordinarily completes the investigation and may forward a draft show-cause notice to the other authority when the person falls within the other's territory. For the same offence, authorities should avoid simultaneous, duplicative investigations, with the initiating officer expected to carry the inquiry forward.