https://www.taxtmi.com/article/detailed?id=14976 A summons under Section 70 is an information gathering tool and does not initiate formal proceedings; formal proceedings begin only on issuance of a Show Cause Notice under Sections 73 or 74. Both Central and State authorities may conduct searches, inquiries or issue summons for fact finding, but only one authority may adjudicate the same subject matter. Where inquiries overlap, taxpayers must notify authorities, authorities must verify overlap and decide which will continue, transfer material as needed, and the authority that first initiated formal proceedings has priority if no agreement is reached. en-us Wed, 20 Aug 2025 08:36:08 +0530 Wed, 20 Aug 2025 08:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14976 A summons under Section 70 is an information gathering tool and does not initiate formal proceedings; formal proceedings begin only on issuance of a Show Cause Notice under Sections 73 or 74. Both Central and State authorities may conduct searches, inquiries or issue summons for fact finding, but only one authority may adjudicate the same subject matter. Where inquiries overlap, taxpayers must notify authorities, authorities must verify overlap and decide which will continue, transfer material as needed, and the authority that first initiated formal proceedings has priority if no agreement is reached. Articles Goods and Services Tax - GST Wed, 20 Aug 2025 08:36:08 +0530 https://www.taxtmi.com/article/detailed?id=14976