Section 27(1) in Haryana Value Added Tax Rules, 2003
(1)The following categories of cases may be taken up for scrutiny,-(i)gross turnover exceeding five hundred lakh rupees in a year;(ii)claim of input tax exceeding ten lakh rupees in a year;(iii)claim of refund exceeding three lakh rupees in a year;(iv)claim of sales made in the course of inter-State trade and commerce or in the course of export of goods out of the territory of India or in the course of import of goods into the territory of India exceeding twenty five lakh rupees in a year;(v)cases of industrial units availing any tax concession under clause (d) of subsection (2) of section 61 till such units are subject to the relevant provisions in the 1975 Rules;(vi)fall in gross turnover or payment of tax compared to last year;(vii)claim of sale, purchase or consignment of goods not matching with the accounts of the other party to the transaction;(viii)exception cases in which ratio between purchases and sales or between input tax and output tax or between stocks and sales is way out of the general trend in the trade or industry;(ix)cases based on definite intelligence about evasion of tax;(x)cases selected at random;(xi)cases of any particular trade or trades which the Commissioner may select; and(xii)cases in which the dealer fails to complete the return(s) in material particulars after being given an opportunity for the same.
