TaxTMI 
TaxTMI 
TaxTMI 
summons issued by another state sgst department
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....ummons issued by another state sgst department<br> Query (Issue) Started By: - giri gattupalli Dated:- 11-11-2025 Last Reply Date:- 14-11-2025 Goods and Services Tax - GST<br>Got 9 Replies<br>GST<br>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 does....
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....t have residence there. summons are issued as a part of enquiry of a local karnataka dealer in respect of tax evation elegation .please guide.... Reply By Padmanathan KV: The Reply: In my opinion, Karnataka SGST Officer does not have jurisdiction to issue summons to Registered Person in Andhra Pradesh. The right course of action for Karnataka SGST Officer would be to request the Jur....
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....isdictional Proper Officer of the Registered Person in Andhra Pradesh for required details. Reply By KALLESHAMURTHY MURTHY K.N.: The Reply: Sir, I do agree with the answer of Sri PKV sir. No officer can issue notices to the taxpayers out of his jurisdiction, even within the same state. Reply By Sadanand Bulbule: The Reply: Here is my personal opinion: Summons issued by the Karnat....
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....aka SGST officer to an Andhra-registered dealer are invalid under KGST Act, as he lacks territorial jurisdiction. However, if issued under CGST Act in connection with inter-state transactions, they may be legally sustainable being cross -empowered officer under Section 6[1] of the CGST Act. Reply By KASTURI SETHI: The Reply: You can take cue from the following :- (i) The issuance of "sum....
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....mons" does not constitute "proceedings"-----------held by Supreme Court in the case of ARMOUR SECURITY (INDIA) LTD. Versus COMMISSIONER OF CGST, DELHI EAST 2025 (8) TMI 991 - SUPREME COURT. (ii) Peruse the above with Section 70 of CGST Act and Code of Civil Procedure, 1908 (5 of 1908) and Sections 193 and 228 of the Indian Penal Code (45 of 1860). (iii) Study deep the meaning and scope of the le....
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....gal terms, "Summons" and "Proceedings". (iv) Section 70 is not independent of Indian Penal Code, 1860 and Code of Civil Procedure, 1908 Reply By Padmanathan KV: The Reply: Sir, in your opinion, does "appointed under the State Goods and Services Tax Act" mean State Tax Officer appointed under the corresponding SGST Act of the registered person (in this case, in the State of Andhra Pradesh) or th....
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....e State Tax Officer of all the States in the Country? If it is latter, what would have been the reason "SGST Act" has been mentioned in singular and not in plural? Reply By Asha Latha: The Reply: Summons proceedings u/s 70 are to be conducted as per as per Code of Civil Procedure, 1908. As per Rule 21 of the CPC, summons can be issued to persons residing within the territorial jurisdiction ....
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....of the PO, but it can be extended up to 200 km. In your case, since summons are issued to AP registration by Karnataka State dept (residing beyond 200 KM from the jurisdiction of PO), hence, summons are not valid. Reply By KASTURI SETHI: The Reply: In this scenario, it is necessary to know the exact meaning, essence and scope of ""proceedings"". Similarly, it is necessary to know the difference....
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.... between the words, "enquiry" and "inquiry". The issue of jurisdiction (based on distance) arises only if the issuance of summons conforms to the meaning, essence and scope of the term, "PROCEEDINGS". Reply By Sadanand Bulbule: The Reply: GST officers can summon any person located anywhere in India, if the person is connected to an inquiry conducted by the officer. Territorial jurisdiction app....
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....lies to assessment, not investigation. Reply By KASTURI SETHI: The Reply: I agree with the views expressed at serial no.6 above by Sh.Sadanand Bulbule, Sir.<br> Discussion Forum - Knowledge Sharing ....