Guidelines to be followed before authorising for conducting Inspection, Search and Seizure under Haryana GST Act

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..... been directed to invite your reference to the above noted subject and to intimate you the guidelines to be followed before authorising for conducting inspection, search and seizure under Haryana GST Act. These are as under :- GST Law provides for stringent measures to deal with cases of tax evasion by bestowing upon the taxing authorities the powers to conduct Inspection and Search & Seizure. It .....

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..... there is a case for authorizing other officers of the State Tax to conduct inspection of any place(s) of any business entity in the State. The inspection of place of business of any business entity may be conducted for suspicion of any of the offences listed in the Annexure appended to these guidelines or a combination thereof. The Proper Officer authorizing such inspection may obtain, either o .....

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..... ntity to be inspected, and, his opinion as to how this information is a cause of concern for the suspicion before authorizing the inspection. The Proper Officer authorizing the inspection may, either on his own or through the officers working under his jurisdiction, get conducted recce of the place(s) to the inspected. The Proper Officer authorizing the inspection may workout the composition of .....

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..... re hereby directed to meticulously go through these guidelines, the provisions of the Law and the Rules made thereunder and all other directions issued from time to time while conducting the inspection of business premises. It is requested to bring this to the knowledge of all the officers working under your control for their information. Annexure 'A' The Proper Officer not below the rank o .....

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..... ecting tax which he is not authorised to collect * Tempers with or destroys any material * There are mismatches between facts submitted by the taxpayers and information collected or inferred by the department from other sources * He fails to furnish information * Contravention of any of the provisions of the GST Acts/Laws or any other sufficient reasons to be recorded in writing * For an .....

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