The notice currently released from the Haryana GST department had guidelines for authorities related to Inspection, Search and Seizure under the Haryana Goods and Service Tax (GST) Act.
The notice was released under the name of Joint Excise and Taxation Commissioner (GST) and was addressed to the Joint Excise and Taxation Commissioner (Range/ Appeal) and all the Deputy Excise And Taxation Commissioner in Haryana State.
The notice asks the department (higher authorities) to set certain guidelines that will duly be followed by the taxation authorities while proceeding with their inspections, search or seizure. This will set a particular code of conduct for tax officials while they deal with the taxpayers and also the set provisions will become more effective.
The notice also said that the no post lower than the position of Joint Commissioner is eligible to authorize the guidelines in writing for tax officers in the state to proceed with their inquiries if the taxpayers are suspected of committing the following offence like:
- The taxpayer is having stocks that have no entry in the accounts
- The taxpayer has acquired the registration unethically/by fraud
- The taxpayer has made false entries in his books of accounts
- The taxpayer is not maintaining books of accounts
- The taxpayer has furnished the wrong returns
- Non-payment of tax by the taxpayer
- The taxpayer is found guilty of availing the wrong Input Tax Credit
- The taxpayer is accused of claiming false refunds
- The taxpayer is acquiring the invoices without getting the supplies
- The taxpayer is collecting unauthorized tax
- The taxpayer destroys or tempers with any supply
- If the information collected by the tax officials and the details mentioned by the taxpayer contradict each other
- The taxpayer fails to provide the necessary information
- If the taxpayer is accused of violating any GST law
