The Chief Commissioner of Andhra Pradesh Goods and Service Tax Act (APGST) notified Standard Operating Procedure to be followed by the field officers in respect of Enforcement activities like conducting an inspection, search, and seizure, summons, access to the business premises of a registered person, etc.
The circular issued by the Chief Commissioner also stated that if such procedural lapse occurred on the part of departmental officers will be questioned by the Court of law, may lead to adverse impact on the State revenues.
The SOP is issued with regards to Section 67(2) of APGST Act, 2017 for the conduct of Search & Seizure and under Section 71 of APGST Act, 2017 for Accessing the business premises.
The search of a place and seizure of goods/documents/books/things is conducted in terms of Section 67(2) of APGST Act, 2017. The search and seizure, if necessary, can be conducted after conducting an inspection under Section 67(1) or otherwise. The procedural aspects are dealt under Rule 139 of APGST Rules, 2017.
It is observed that uniform procedure is not being followed by the Proper Officers in the State in respect of conducting Search & Seizure. Hence in order to bring uniformity in the procedure for search & seizures the following SOP is issued for guidance of the officers.
Any place of business of a registered person is accessible to any officer under this Act who is authorised by the Proper Officer to inspect books of accounts, documents, computers, computer programs, computer software whether installed in a computer or otherwise and such other things as he may require and which may be available at such place for the purpose of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue in terms of Section 71 of APGST Act, 2017.
It is observed that uniform procedure is not being followed by the Proper Officers and the Officers so authorised to have access of any place of business of a registered person in the State and in order to bring uniformity in the procedure for the said access to business premises of registered person the following SOP is issued for guidance of the officers.
Each SOP consists of procedures to be followed while discharging functions of Enforcement activities, draft Panchnama and the Registers to be maintained in the office. It is directed to follow the above procedures with strict adherence to the SOP’s while conducting Enforcement activities.
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