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of <h1>Kerala SGST Circular: Guidelines for Inspection, Search, and Seizure to Ensure Transparency and Accountability in Tax Evasion Cases.</h1> The circular from the Kerala State Goods and Services Tax Department outlines procedures for inspection, search, and seizure under the SGST Act. It emphasizes uniformity in recovering documents and preparing inventories of seized items. Proper officers are empowered to inspect business premises if tax evasion is suspected, with specific guidelines for conducting searches, including team briefings, timing, and securing premises. Officers must identify themselves, maintain records, and seek police assistance if necessary. Seized documents must be inventoried and returned post-investigation. The circular stresses accountability, transparency, and adherence to prior instructions, requiring supervisory approval for significant penalties or demands.
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