UP GST-Body worn camera videography must during SIB investigation. Circular on SIB Investigations Procedures

UP GST-Body worn camera videography must during SIB investigation. Functioning of SIB Unit- Procedures to be adopted before , during and after the investigation-Circular

Commissioner UP GST (Commercial Tax) has issued a circular regarding functioning of Special Investigation Branch (SIB) Unit in GST

According to the circular, under section 67 of the UP GST Act 2017 (the Act) provides detailed procedures for inspection and search of persons, business premises, godowns and other places, however, on the implementation side of the said provisions, continual queries are raised from the field offices. Also, while addressing to such queries, the Head Office has increasingly felt that during the investigation, field units do not gather enough information before such action and complete preparation is not done. Also, selection of the dealer/businessman is also not done objectively.

In view of the above, detailed directions have been issued for making the functioning of SIB more effective and to being uniformity in action.

The directions have been grouped under three broad categories;

(a) Procedures to be adopted before investigation

(b) Procedures to be adopted during investigation

(c) Procedures to be adopted after investigation

It has been provided that before investigation, a profile of the dealer shall be made by correlating the available online information with factual information obtained from other departments i.e., Income Tax, Labour, Electricity, Mining etc. , help can be taken from gathering information of goods traded from TV, radio, News Papers, Trade journals. Business Competitors, dissenting employees, suppliers, transporters can also be source of the information.

Before departing for action scene, the Joint/Addl. Commissioner (SIB) shall form the teams and allocate the work. Each Team Leader should obtain knowledge of rootmap,  layout of building, exit points, secret chambers etc. If there is probability of female presence at the place, then female officers must be inducted in the Team. Authorisation in INS-1 shall be given to all members of the team before departure. INS-1 should be properly filled and blank INS-1 is illegal.

It has also been directed that the whole investigation shall be video graphed using body worn Cameras.

On payment of applicable tax, interest and penalty, the seized goodsshall be released else, the goods shall be kept in the custody of the department and if not feasible shall be handed over to owner or the custodian who shall not deal with it without permission.

It has been provided the with respect to the seized records, giving excerpts or their copies can adversely affect the investigation, they shall not be provided.

SIB shall complete the investigation within 90 days including the time spent on summoning persons, witnesses etc. However Jpint Commissioner has been authorised to increase the time.

If during the investigation, any crime is found to be committed as stipulated in section 132, then arrest can be made with permission of Commissioner GST   

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