The Excise & Taxation Department, Government of Haryana, has issued instructions vide Memo No. 1217/GST-II dated November 29, 2025 to ensure greater transparency and accountability in the initiation of Suo-Moto cases for audit and scrutiny under the Haryana Goods and Services Tax (HGST) Act, 2017.
As per the directive, any proposal for taking up suo-moto audit or scrutiny must be supported with clear, specific and duly justified reasons. The proposal should include the estimated quantum of tax evasion based on verifiable sources such as departmental records, intelligence inputs, data analytics, or any other credible information.
To strengthen internal checks and prevent arbitrary initiation of scrutiny, it has been mandated that:
- Each proposal for suo-moto audit/scrutiny must first be examined and recommended by the Deputy Excise & Taxation Commissioner (DETC) concerned.
- Following the DETC’s recommendation, the case will be forwarded to the Joint Excise & Taxation Commissioner (Range) for obtaining final approval.
The Department has instructed all field formations to strictly adhere to this multi-level approval procedure. Any initiation of suo-moto action without compliance to the prescribed protocol will be viewed seriously.
The Instructions can be accessed at: https://haryanatax.gov.in/HEX/DownloadPDF?formName=/GST_Circulars/2025/2025_12_01_02.pdf
