Investigations

Sanjay Chhabria, Director of Indirect Tax, recently spoke at an ‘Investigations’ event. The event was held to ensure and raise compliance awareness and help organizations efficiently detect financial and legal discrepancies.

Sanjay commenced the event by providing an overview and background of the subject. He then spoke at length about Departmental Audit, its process flow, timeline, key provisions, and information required to carry it out while stating the reasons for its conduction.

During the event, Sanjay mentioned the items/goods that can be searched and seized during the inspection process. Additionally, he spoke about the duration for which the seized items/goods can be retained.

Sanjay also covered the conditions under which the seized items/goods would be returned. At the end of the event, he stated the power and responsibilities that the Proper Officer can exercise during the inspection and investigation process. The event was concluded by him outlining the critical guidelines that need to be followed while issuing a summon.