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Introduction:

The Haryana GST Department has recently issued an order regarding the establishment of the ‘Haryana State GST Intelligence Unit (HGST-IU)’. This order, dated 15th March 2024, brings significant changes to the investigative procedures related to the evasion of Goods and Services Tax (GST) in the state.

Detailed Analysis:

1. Background and Previous Order: Previously, the HGST-IU was constituted through order no. 02/2021/GST-II dated 22.03.2021, with a primary focus on investigating cases concerning GST evasion.

2. Modifications in the Current Order:

  • The new order, issued by Ashok Kumar Meena, Commissioner of State Tax, modifies the original order.
  • It assigns Intelligence Officer(s) to each Joint Commissioner of State Tax (Range) to assist in identification, planning, and coordination of searches/inspections related to tax evasion.

3. Selection and Jurisdiction:

  • Intelligence Officers will be selected by a committee comprising the concerned Joint Commissioner of State Tax (Range) as Chairman, among others.
  • These officers will work for a maximum period of one year and will have jurisdiction as Proper Officers for the entire state of Haryana.

4. Operational Structure:

  • The order outlines the maximum number of intelligence teams allocated to different ranges within the state, ensuring efficient coverage.
  • Joint Commissioners have the discretion to allocate Intelligence Officers for ward-related work as necessary.

5. Accountability and Transition:

  • The Joint Commissioner of State Tax (Range) holds the authority to remove Intelligence Officers from their positions, subject to the approval of the Excise and Taxation Commissioner-cum-Commissioner of State Tax, Haryana.
  • Current officers in HGST-IU will transition to proper officers in their respective districts upon the appointment of new Intelligence Officers.

Conclusion:

The order from the Haryana GST Department signifies a strategic restructuring of the investigative framework concerning GST evasion within the state. By delineating roles, responsibilities, and operational procedures, this order aims to enhance efficiency, accountability, and effectiveness in combating tax evasion. It is imperative for stakeholders to understand and adhere to the directives outlined in this order for smooth implementation and enforcement of tax regulations across Haryana.

EXCISE & TAXATION DEPARTMENT, HARYANA
Vanijya Bhawan, Plot No. 1-3, Sector 5, Panchkula- 134109
Ph: 0172-2590990 Fax: 0172-2590935
www.haryanatax.gov.in
CFMS No. 3481

Order No. 01/2024/GST-II Dated : 15th March, 2024

The Haryana State GST IU (HGST-I1J) was constituted vide order no. 02/2021/GST-II dated 22.03.2021 which was mandated to investigate the cases related to evasion of Goods and Services Tax.

In exercise of the powers conferred upon me by sub-section (2) of section 4, sub-section (1) of section 5 and section 168 of the Haryana Goods and Services Tax Act, 2017 (herein after referred to as the HGST Act), I, Ashok Kumar Meena, Commissioner of State Tax, hereby order the following in modification of the original order no. 02/2021/GST-II dated 22.03.2021:

1. Intelligence Officer(s) shall be assigned to each Joint Commissioner of State Tax (Range) who shall help the concerned Joint Commissioner of State Tax (Range) and all the DETCs(ST) posted in the Range in identification, planning and coordination of searches/inspection.

2. The said officer(s) will be selected by a committee of officers comprising of the concerned Joint Commissioner of State Tax (Range) as Chairman and Joint Commissioner of State Tax (Appeal) and senior most Deputy Commissioner of State Tax (DETC(ST)) posted in the Range as members.

3. The maximum number of intelligence team(s) at range level will be as follows:

a. Gurugram Range — 6

b. Faridabad Range — 4

c. Ambala Range — 2

d. Rohtak Range — 2

e. Hisar Range — 2

4. Such officer will work for a maximum period of one year on Intelligence post.

5. Such officer will have jurisdiction of Proper Officer for entire State of Haryana.

6. JCST (Range), at his/her discretion if heZre thinks fit, may allow the DETC(ST) concerned to utilize the Intelligence Officer for ward related work.

7. That the officer selected as Intelligence Officer may be removed from the said charge by the Joint Commissioner of State Tax (Range). at any time before the completion of his term of one year, but only on the recommendation/approval of the Excise and Taxation Commissioner-cum-Commissioner of State Tax, Haryana.

8. The officers currently posted in fIGST-IU shall relinquish their charge as intelligence officers after orders of new intelligence officers is issued and they shall be posted as proper officers of the ward in their concerned district of posting.

9. Difficulty, if any, in implementation of the above instruction may please be brought to the notice of the Head Office.

ASHOK KUMAR MEENA
Excise and Taxation Commissioner —cum-
Commissioner of State Tax, Panchkula, Haryana

Copy to:-

1. PA to Hon’ble Chief Minister, Haryana

2. PS to Principal Secretary (E &T) to the Government, Haryana

3. All the Additional, Joint and Deputy Commissioners

4. The Concerned officers

Addl. Excise and Taxation Commissioner (IU)
For Excise and Taxation Commissioner, Haryana

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