GST Search Seizure Summon & Arrest 2nd Edition 2021

This book provides an in‑depth explanation of search, seizure, summons and arrest provisions under GST law. It balances statutory powers of tax authorities with the rights and protections available to taxpayers. Supported by procedural checklists and important judicial rulings, it serves as a practical compliance and defence guide during GST investigations and enforcement actions.GST Search Seizure Summon & Arrest presents a detailed commentary on search, seizure, summons and arrest proceedings under Goods and Services Tax Law. This book covers the following Sections of the Central Goods and Services Tax Act, 2017 (‘CGST Act’) and corresponding Rules made thereunder:
Section 67
Section 69
Section 70
Section 83
Sections 132-138
This book dedicatedly serves tax officials who are handling anti-evasion activities. This book will also be helpful for tax professionals & beginners who have dealt with few matters on search, seizure and arrest proceedings.
The Present Publication is the 2nd Edition & it is updated till 15th June 2021, authored by Aprit Haldia & Prateek Gattani, with the following noteworthy features:
[Most Essential Concepts & Basic Established Procedures] This book discusses most essential concepts and basic established procedures with the help of various judgements of Supreme Court & High Courts
[Basic & Practical Aspects] This book also discusses basic and practical aspects of search, seizure, summons and arrest proceedings under the GST Law