Vigilance Teams at the Business Premises: What the State GST Act Permits and How Excess Stock Is Treated
This article explains what a State Vigilance and Enforcement Department team can and cannot do at a dealer's premises under the Andhra Pradesh GST Act, which mirrors the CGST provisions, and whether excess stock found on inspection can lead to seizure or confiscation.
It matters because such visits often end with a signed statement and a later notice, and the legal route chosen by the department decides whether the outcome is assessment or confiscation.
The Department and its place in the scheme
The Department is not created by statute. It was constituted by executive order G.O.Ms.No.269, General Administration (SC.D) Department, dated 11.06.1985, and its role was restated in G.O.Ms.No.504, General Administration (V and E) Department, dated 25.11.1997. The head office was arranged into four wings (Revenue, Engineering, Development Works and Natural Resources) by office order of 03.08.1995.
It sits under the General Administration Department and is headed by a Director General, an IPS officer. Regional units are headed by a Regional Vigilance and Enforcement Officer, and staff are drawn on deputation from police, commercial taxes, mines, agriculture, civil supplies, forest, engineering and other services. Its reach covers all Government departments, public sector undertakings, Government companies, municipalities and Zilla Parishads.
Its mandate is to enquire into specific allegations affecting public interest and to take measures to prevent leakage of Government revenue. The outputs are reports or alert notes to the concerned department. It recommends; it does not pass tax orders.
It is distinct from the Anti Corruption Bureau, the Vigilance Commission, DGGI (the central GST intelligence agency) and the Commercial Taxes Department's own enforcement wing, whose State tax officers act under the GST law. Under the earlier General Sales Tax Act, 1957, Section 28 referred to commercial tax officers in the Vigilance Department. The GST Act has no such reference.
Who holds GST powers
GST powers vest in the "proper officer" and authorised State tax officers. The Vigilance Department is not named in the Act. Section 72 lists officers bound to assist the tax department (police, railways, customs, land revenue and others) and allows the Government to notify other classes on the Commissioner's requirement.