GST Inspection, Search & Seizure | Commentary & Practice Guide | 3rd Edition 2026

Author

• CA. (Dr.) Sanjiv Agarwal
• CA. (Dr.) Neha Somani

Publisher

Bharat Law House Pvt. Ltd.

Edition

3rd Edition

Year

2026

ISBN

978-81-69449-11-3

Why Choose This Book?

A comprehensive practice guide on GST enforcement proceedings, this book explains the law governing inspection, search, seizure, summons, arrest, bail, confiscation, fake invoices, tax evasion, offences, and penalties under the GST regime. Supported by judicial pronouncements, SOPs, notifications, and practical commentary, it is an indispensable reference for advocates, chartered accountants, GST consultants, departmental officers, and businesses involved in GST investigations and litigation.

About the Book

The third edition provides an in-depth commentary on the legal and procedural aspects of GST enforcement under the CGST Act. Spread across twelve chapters, it covers inspection, search, seizure, summons, detention, confiscation, arrest, prosecution, punishments, fake invoices, and GST frauds. The book includes detailed analysis of statutory provisions, judicial precedents, notifications, circulars, SOPs, and relevant forms. Practical case studies, appendices containing legal maxims and abbreviations, and dedicated chapters on interpretation principles make it a valuable research and litigation companion for GST professionals.

Related Subjects

• GST Enforcement
• Inspection, Search & Seizure
• GST Litigation
• Indirect Taxation
• GST Offences & Penalties

Website Hashtags

#GST #GSTInspection #SearchAndSeizure #GSTLitigation #GSTLaw #TaxEvasion #FakeInvoices #GSTInvestigation #GSTPractice #IndirectTax #CharteredAccountants #Advocates #BharatLawHouse #9788169449113

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Book covers, binding, price, edition, and accompanying material are based on the latest information provided by the publisher and may change without prior notice.

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