Haryana Excise Dept issues Instructions on Initiating Suo-Moto Audit/Scrutiny Cases
Haryana Excise & Taxation Department issued strict new instructions mandating justified reasons and multi-level approval before initiating any suo-moto audit or scrutiny under the HGST Act, 2017.
The Excise & Taxation Department, Haryana has issued Memo No. 1217/GST-II dated 29/11/2025 announcing new instructions for beginning suo-moto (self-initiated) audit and scrutiny cases under the Haryana Goods and Services Tax (HGST) Act, 2017. The circular was signed by the Joint Excise & Taxation Commissioner (GST-II), lays down a clearer and more structured process...
The Excise & Taxation Department, Haryana has issued Memo No. 1217/GST-II dated 29/11/2025 announcing new instructions for beginning suo-moto (self-initiated) audit and scrutiny cases under the Haryana Goods and Services Tax (HGST) Act, 2017.
The circular was signed by the Joint Excise & Taxation Commissioner (GST-II), lays down a clearer and more structured process that officers must follow before taking up any such cases.
According to the notification, the department has noticed the need for greater accountability and uniformity whenever officers start a suo-moto audit or scrutiny. It has now been made compulsory that every proposal must contain specific and well-justified reasons for why the case is being taken up.
Officers must also mention a tentative estimate of tax evasion, which should be based on available records, intelligence inputs, data analysis, or any other verifiable source of information. This ensures that action is not taken casually or without proper assessment.
The circular further strengthens the internal scrutiny mechanism by introducing a two-level approval system. First, each proposal must be examined and recommended by the Deputy Excise & Taxation Commissioner (DETC) concerned. Only after this recommendation is received can the case file be sent to the Joint Excise & Taxation Commissioner (Range) for the final approval. Suo-moto action can be initiated only after both levels of review are completed.
The department also made it clear that any suo-moto action taken without following this prescribed procedure will be viewed seriously. All field formations have been asked to ensure strict compliance. The circular emphasises that these steps are necessary to maintain discipline, clarity of responsibility, and fairness while exercising audit powers under the HGST Act.
Copies of the circular have also been forwarded to senior state officials for information, underlining the importance of these new instructions across the department. With this notification, the Haryana Excise & Taxation Department aims to make the audit and scrutiny process more accountable, consistent, and evidence-based.
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