TaxTMI 
TaxTMI 
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?
Notice u/s 70 of CGST act and SGST Act.
07 Feb 2019 
8 Replies 
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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. (AI Summary)
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. (AI Summary)