GST Officers to recover GST only by following the procedure prescribed in the law

The investigation officers or GST officers were visiting the premises of the taxpayers and forcefully asking them to pay tax voluntarily without any tax calculation and without assigning any basis thereof with the coercion of arrest, the issue was taken up with the CBIC and therefore, it has been clarified that voluntary payment can be made by the taxpayer himself as deemed fit, but no officer will be able to recover the money without following the procedure prescribed in the law. Principal Commissioners and Officers are instructed to investigate the matter immediately and strict action to be taken against such officers who are forcefully asking taxpayers to deposit certain amount without any basis and without following the procedure prescribed under the law. However, taxpayer will have to inform to Chief Commissioner / Principal Commissioner Hope.

Source: Instruction No.01/2022-23[GST Investigation Wing] dated 25th May 2022