Revenue Department has created the office of Commissioner GST (Investigation) to deal exclusively with enforcement issues like search, seizure and arrest, as it looks to crackdown on tax evaders.
Initially, the Government was going slow on enforcement action to give time to the industry to adjust to the new tax regime. With most of the loose ends tied up with regard to Goods and Services Tax (GST), the revenue department has now decided to focus on enforcement with a view to shore up revenues by checking tax evasion.
As per the instruction issued by Central Board of Indirect Taxes and Customs (CBIC), Commissioner GST (Investigation) will deal exclusively with policy issues and legislative matters, concerning enforcement aspect namely, search, seizure, arrest, prosecution and compounding under GST Act, Excise Act and matters relating to Service Tax.
