GST Investigations Demands Appeals & Prosecution 4th Edition 2025

GST Investigations, Demands, Appeals & Prosecution, 4th Edition 2025 is a practitioner-focused guide dealing with the most sensitive and litigated areas of the GST regime. The book provides in-depth coverage of departmental investigations, search and seizure, summons, arrest, provisional attachment, offences, penalties, and prosecution under GST law. It also explains the entire lifecycle of demand proceedings, including show cause notices, adjudication, recovery mechanisms, and compounding of offences, supported by statutory references and judicial interpretations. Special emphasis is placed on appellate remedies, covering procedures and strategies for appeals before the Appellate Authority, Appellate Tribunal, High Courts, and Supreme Court. Updated for 2025, the book incorporates latest amendments, circulars, instructions, and landmark rulings, offering practical insights for managing compliance risks and defending disputes. Designed for GST practitioners, chartered accountants, tax consultants, lawyers, corporate compliance teams, and enforcement professionals, it serves as a reliable guide for navigating GST investigations and litigation effectively.