Haryana GST Department issues Guidelines to be followed before Authorising for Conducting Inspection, Search and Seizure

The Haryana GST Department has issued guidelines to be complied before authorizing for conducting Inspection, Search and Seizure under the Haryana Goods and Service Tax (GST) Act.

The notice was issued in the name of Joint Excise and Taxation Commissioner (GST) and it was addressed to all the Joint Excise and Taxation Commissioner (Range/ Appeal) and all the Deputy Excise And Taxation Commissioner.

The subject matter of the notice directs the department to frame certain guidelines in order to assist the taxation authority while discharging their duty of conducting  Inspection, Search and Seizure under the Haryana Goods and Service Tax (GST) Act so that the provisions become more effective.

It was also stated in the circular that the officer should not be lower than the rank of Joint Commissioner needs to authorize in writing other officers of the State Tax to conduct the business premises if there are reasons for him to believe that the taxpayer, who may commit the following offence namely:

1. Taxpayer keeping unaccounted stocks,
2. The taxpayer has fraudulently obtained the registration,
3. The taxpayer has falsified his books of accounts,
4. A taxpayer is not maintaining books of account,
5. A taxpayer has furnished returns by misrepresenting the facts,
6. A taxpayer has not paid the tax
7. A taxpayer has wrongly availed the Input Tax Credit (ITC),
8. A taxpayer has wrongfully claimed the refund,
9. A taxpayer is obtaining invoices without getting supplies,
10. A taxpayer is collecting tax, which he is not authorized to collect,
11. Taxpayer tempers or destroy any material,
12. The difference between the fact stated by the taxpayer and information collected by the authorized offers,
13. Taxpayer fails to furnish information,
14. Taxpayers have contravened any provisions of the GST laws.