Page 62 - GSTL_26th March 2020_Vol 34_Part 4

C6 GST LAW TIMES [ Vol. 34
Chairman & Members of CBIC, Senior officers of the CBIC, Senior officers of
Department of Revenue, team of GSTN, technical team of Infosys and officers
from the GST Council Secretariat participated in the Conference.
[GST Council Press Release ID F. No. 271/3rd GST Conference/GSTC/ 2020,
dated 6-3-2020]

Inspection, search and seizure under Haryana GST Act —
Guidelines to be followed before authorising
inspection, search and seizure
Subject : Guidelines to be followed before authorising for conducting Inspection,
Search and Seizure under Haryana GST Act.
I have 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 is expedient upon the department to
frame certain guidelines for the assistance of the taxing authorities in due
discharge of their duties so as to make these provisions more effective.
These guidelines further strive to bring about uniformity during the
process of exercising these powers and to bring about greater
transparency.
The GST law empowers the Proper Officers, not below the rank of Joint
Commissioner, to authorize in writing any other officer working under
his jurisdiction to inspect any place(s) of business of taxable person(s).
Therefore, the Proper Officers, not below the rank of Joint
Commissioner, should record in writing, either on his own or on the
basis of the report submitted by the Officers working under his
jurisdiction, mentioning the reasons for him to believe that 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 on his
own or through his subordinate officers, the information of the business
entity. If the business entity is registered, the information, if available on
portal, should contain the facts about his filing of returns, his turnovers,
credit availed and utilized, credit verified, details of his sales and
purchases, tax deposited, e-way bills or any other relevant information
for the relevant period.
If the business entity is unregistered, the Proper Officer may obtain
information from such sources as he may deem fit.
The information so obtained should be properly examined before
authorizing the inspection of the place(s) of business entity. The Proper
Officer authorizing such inspection may record his findings of the
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