GST Investigations Demands Appeals & Prosecution

Author: G. Gokul Kishore, R. Subhashree

Year: 2025

About the Book:
This book offers an authoritative and practical commentary on India’s Goods and Services Tax (GST) law, with a sharp focus on investigative, adjudicatory, and prosecutorial frameworks. It covers key topics such as inspections, searches, seizures, arrests, show cause notices, adjudication, provisional attachments, appeals, and prosecution under the GST regime. Now updated as per the Finance Act 2025, the book blends judicial insights with departmental instructions, ensuring a practitioner-friendly approach.

Key Features:

• Step-by-step guidance on procedural aspects of investigation and enforcement under GST

• Commentary supported with relevant case laws from High Courts and the Supreme Court

• Illustrative examples, real-world issues, and practical compliance strategies

• Emphasis on taxpayers’ rights, principles of natural justice, and procedural safeguards

• Coverage of departmental circulars, SOPs, and statutory references

• User-friendly chapter structure with subject-wise indexing for quick reference

• Dedicated sections on GST Appellate Tribunal, burden of proof, arrests, and bail procedures

Chapters Include:

1. Overview of quasi-judicial and enforcement powers under GST

2. Inspection, search, seizure, and evidentiary procedures

3. Summons and statements: legal scope and limits

4. Audit powers and access to business premises

5. Detention and release of goods and conveyances

6. Tax demands, adjudication, and show cause notices

7. Confiscation of goods/conveyances and associated penalties

8. Appeal mechanisms and revisionary powers

9. Prosecution and bail under GST offences

10. Provisional attachment and recovery of dues

11. Burden of proof, presumptions, and evidentiary rules

Ideal For:

• Chartered Accountants & Tax Consultants

• Legal Professionals & Advocates

• Corporate Tax & Compliance Teams

• Government Officials & GST Officers

• Academicians, Researchers, and Law Students

Hashtags:
#GST #Investigations #Appeals #Prosecution #GSTLaw #Taxmann #FinanceAct2025 #9789364555371

Caveat Legalis: Description based on available details—interpret with due diligence!