Quick Summary
The Excise Taxation Department, Haryana, has issued stringent instructions for initiating Suo-Moto cases for audit or scrutiny under the Haryana Goods and Services Tax (HGST) Act, 2017. The new mandate, circulated vide Memo No. 217/GST-II dated November 29, 2025, introduces a mandatory, multi-level approval framework that compels field officers to provide clear justification before proceeding with any suo-moto audit or scrutiny against a taxpayer. Key Highlights of the New Procedure The in
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FAQ :
The main change is the introduction of a mandatory multi-level approval process for initiating suo-moto audits or scrutiny cases.
Officers must provide a clear, specific, and justified reason for the audit and a tentative quantification of the tax evasion, based on verifiable data.
The proposal first needs recommendation from the Deputy Excise and Taxation Commissioner (DETC) and then final approval from the Joint Excise and Taxation Commissioner (Range).
Initiating suo-moto action without adhering to the new procedure will be viewed seriously by the department.
The department aims to streamline the scrutiny process, reduce unwarranted notices, and ensure that suo-moto actions are based on concrete evidence and genuine cases of non-compliance.
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