summons issued by another state sgst department

[giri gattupalli]

resped sir,

whether summons issued  to a andhrapradesh registered and resident dealer by a karnataka sgst officer is valid ? and the dealer does have place of business in karnataka state and doest have  residence there. summons  are issued as a part of enquiry of a local karnataka dealer in respect of tax evation elegation .please guide....

AI Summary

Can a State SGST officer summon an out-of-state registered dealer - territorial limits, Section 70 and cross-empowerment issues A dealer registered and resident in one State received summons from another State's SGST officer during an inquiry into a local dealer. Opinions diverge: several forum respondents say a State SGST officer lacks territorial jurisdiction to summon a taxpayer registered elsewhere, and proper practice is to seek information through the taxpayer's jurisdictional officer; others note Section 70/CPC/IPC procedures govern summons (with a 200 km territorial extension) and that a CGST officer's cross-empowerment may sustain inter-state summons. A counterview asserts investigatory summons can reach persons nationwide while territorial limits mainly constrain assessment.