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of <h1>Haryana GST Act Sets Guidelines for Inspections and Seizures to Combat Tax Evasion by Joint Commissioners and Above.</h1> The circular outlines guidelines for authorizing inspections, searches, and seizures under the Haryana GST Act to address tax evasion. Proper Officers, at least of Joint Commissioner rank, must document reasons for authorizing inspections based on reports or their own findings. Inspections can be initiated for suspected offenses like unaccounted stocks, fraudulent registration, or misrepresentation in returns. Information about the business entity must be thoroughly examined before authorization. Inspecting teams should be carefully composed, potentially including lady officers, and must adhere to Standard Operating Procedures. Officers are instructed to follow these guidelines and legal provisions diligently.
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