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

Summons to out-of-state GST dealer may be invalid absent CGST cross-empowerment or compliance with CPC territorial limits.
A State GST officer generally lacks territorial jurisdiction to summon a dealer registered in another State; the proper course is to obtain required information from the registered person's jurisdictional officer. Cross empowerment under the Central GST framework may allow summons in inter state matters. Summons under GST must conform to civil procedure norms and territorial service limits, though commentators dispute whether summons alone constitute a proceeding that invokes those limits or whether investigation powers can extend nationwide.