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17 Feb2021
  • By Admin
  • Category Goods and Service Tax
  • Views 302
Specific instances have come to the board, and Central Vigilance Commission's notice wherein the proper procedures have not been followed during the search proceedings. In some cases, the Panchnamas / statements have not been recorded as per the guidelines & instructions issued. Such discrepancies weaken the judicial scrutiny of cases at a later stage. Accordingly, the instructions mentioned in the Central Excise Intelligence and Investigation Manual, which holds good, also in the GST regime, are now re-iterated for compliance by DGGI.
  1. The officer issuing authorisation for search should have valid and justifiable reasons for authorising a search, and shall be duly recorded in the file.
 
  1. Search should be carried out only with proper search authorisation issued by the Competent Authority.
 
  1. The instructions related to DIN's generation for each search authorisation shall be scrupulously followed by the officer authorising the search.
 
  1. The premises of a person cannot be searched on authority of a search warrant issued for some other person's premises.
 
  1. In case of a residence search, a lady officer shall necessarily be part of the search team.
 
  1. The search shall be done in the presence of two or more independent witnesses who would preferably be respectable inhabitants of the locality.
 
  1. The officers conducting the search shall first prove themselves by showing their identity cards to the person-in-charge of the premises. Also, before the search, the officers and the independent witnesses shall offer their search. After the earth's conclusion, all the officers and the witnesses should again offer themselves for their search.
 
  1. The search authorisation shall be executed before the start of the search, and it shall be shown to the person in charge of premises and his/her signature with the date and the time shall be obtained on the body of search authorisation. The witnesses' signatures with date and time should also be obtained on the search authorisation body.
 
  1. A Panchnama containing a truthful account of the starch's proceedings shall necessarily be made, and a list of documents goody things recovered should be prepared. It should be ensured that the time and date of search and conclusion of the search must be mentioned in Panchnama.
 
  1. In the sensitive premise, the videography of the search proceedings can also be considered, and the same may be recorded in panchnama.
 
  1. While conducting a search, the officers must be sensitive towards the taxpayers' social and religious sentiments.
 
  1. Special care attention should be given to older women and the young children in the premises under search. Children should be allowed to go to school after examining their bags.
 
  1. A copy of the Panchama, along with all its annexures, should be given to the person-in-charge.
 
  1. After the search is over, the search authorisation duly executed should be returned to the officer who had issued the said search authorisation with a report regarding the search outcome.
 
  1. The officers should leave the premises immediately at that moment after completion of proceedings.
 
During the prevalent widespread COVID-19 unprecedented pandemic situation, it is imperative to take precautionary measures such as maintaining proper social distancing norms, masks and hand sanitisers etc.

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