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

GST officer can validly summon out-of-state dealer with business nexus in state; preserve rights and challenge misuse under Section 70 A dealer registered and resident in one state can be validly summoned by another state's GST officer if the dealer carries on business or has a place of business in the summoning state and the inquiry relates to taxable transactions there. Territorial jurisdiction under GST hinges on nexus with the transaction and presence of business operations, not mere residential address. The dealer should obtain the written summons, consider producing documents or attending with a representative, preserve privileges against self-incrimination, and may challenge jurisdiction or seek relief in appropriate courts if the summons is abused or exceeds statutory powers.