Guidelines to be followed before authorising for conducting Inspection, Search and Seizure under Haryana GST Act

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....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....

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....he inspection. The Proper Officer authorizing the inspection may, either on his own or through the officers working under his jurisdiction, get conducted recce of the place(s) to the inspected. The Proper Officer authorizing the inspection may workout the composition of inspecting teams  including the lady officers, if required , in consultation with such officers as he may deemed fit, and the available information before him. In case, the inspection has been recommended by the officers working under his jurisdiction, he may consult such officers for the composition of the inspecting teams. The Proper Officer authorizing the inspection may consult Tax Research Unit or any other Senior Officer(s) of the Head Office for seeking ....