The Haryana GST Department has issued guidelines to be complied before authorizing for conducting Inspection, Search and Seizure under the Haryana Goods and Service Tax (GST) Act.
The notice was issued in the name of Joint Excise and Taxation Commissioner (GST) and it was addressed to all the Joint Excise and Taxation Commissioner (Range/ Appeal) and all the Deputy Excise And Taxation Commissioner.
The subject matter of the notice directs the department to frame certain guidelines in order to assist the taxation authority while discharging their duty of conducting Inspection, Search and Seizure under the Haryana Goods and Service Tax (GST) Act so that the provisions become more effective.
It was also stated in the circular that the officer should not be lower than the rank of Joint Commissioner needs to authorize in writing other officers of the State Tax to conduct the business premises if there are reasons for him to believe that the taxpayer, who may commit the following offence namely: