Notice u/s 70 of CGST act and SGST Act.

GST – Started By: – Kumar Kedia – Dated:- 7-2-2019 Last Replied Date:- 9-2-2019 – 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? – Reply By KASTURI SETHI – The Reply = 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

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