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Notice u/s 70 of CGST act and SGST Act., Goods and Services Tax - GST

Issue Id: - 114593
Dated: 7-2-2019
By:- Kumar Kedia
Notice u/s 70 of CGST act and SGST Act.

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Can two notices be issued simultaneously under section 70 of GST Act( Power to summon), one of which is issued under CGST act by Central Jurisdiction officer and the other one under SGST act by state jurisdictional officer?

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Showing Replies 1 to 8 of 8 Records

1 Dated: 7-2-2019

Both Centre and State authorities have separate jurisdictions. If unit falls in the jurisdiction of State GST Authority. and Central GST Office has already started investigation, Central GST Office will complete the investigation and forward draft SCN to the State GST Authority for issuance and vice versa. In other words, there is no legal hurdle if State GST Officer detects evasion of GST by the unit falling in the jurisdiction of Central GST Office and vice versa.

2 Dated: 7-2-2019
By:- Kumar Kedia

Thank you very much sir

3 Dated: 8-2-2019

Dear Sir,. If nature of offence is the same who has initiated the proceedings will complete the investigations and both cannot do it simultaneously.



4 Dated: 8-2-2019
By:- Kumar Kedia

Dear sir,

May I know if any circular, instruction or section is there in relation to the same.


5 Dated: 8-2-2019

Section 70 is only to summon any person to given evidence or produce documents. Therefore both the Central and State Authorities may issue notice under section 70 of the Act.

6 Dated: 8-2-2019
By:- Pavan Mahulkar

Goods and Services Tax - D.O. F. No. CBEC/20/43/01/2017-GST (Pt.) - Dated:- 5-10-2018

7 Dated: 8-2-2019

Sh.Pavan Ji,. complete D.O. letter. Thanks.

8 Dated: 9-2-2019

Dear Sh.Kumar Kedia Ji, .W.r.t. your query regarding circular, notification on the issue, my reply was based on discussion with GST officer but my friend was hesitant to share the letter of the department, it being internal correspondence of the department. Had he shared with me, I would not have posted that letter in this forum meant for public domain.


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