UP GST Circular: The Uttar Pradesh Goods and Service Tax department has taken a tremendous step regarding the restrained conduct and behavior of the enforcement officers / employees during the investigation of the place of business. UP SGST department has issued circular no. 2023-24/58 dated 17th April 2023 directing the GST officers to wear body-worn camera during inspection of the place of business of taxpayers. The circular is as follows:
Subject: Regarding the restrained conduct and behavior of the enforcement officers / employees during the investigation of the place of business.
“Under the provisions of Section – 67 of the Uttar Pradesh Goods and Services Tax Act, 2017, guidelines/circulars issued from time to time by the headquarters regarding the prevention of harassment of traders during the investigation of the place of business by the enforcement units working in Uttar Pradesh.“
“It has come to the notice through various mediums at the headquarter level that the officers/employees working in the enforcement units do not keep restraint in their work and behaviour with the traders during the inspection/search of the business place. In some cases impatience is shown by the officers which is not in favor of departmental dignity. This situation is never right.“
“Therefore, in view of the adverse facts cognized as above, it is directed that the use of body-worn cameras should be ensured by the enforcement officers in every case during the investigation and compliance with the legal procedures should be ensured by restraining their work and behaviour and conduct with the traders.”
“It should also be ensured that no trader is harassed in the name of investigation at the place of business. If in the investigation, the complaint of harassment of any trader and intemperate behaviour of the officer/employee is found to be true, then adverse approach will be adopted against the officials of the concerned enforcement unit and their controlling officer.“
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