π GST Search, Seizure, Summon & Arrest
Law, Powers, Safeguards & Practical Remedies under GST
Authors: Suresh Sharma & Varun Sharma
Category: GST Law | Taxation | Investigation & Enforcement
Target Audience: Advocates, Chartered Accountants, GST Practitioners, Tax Consultants, Corporate Professionals, CA/CS/CMA Students
π Authoritative Guide on GST Enforcement & Investigation Powers
GST Search, Seizure, Summon & Arrest is a comprehensive and practice-oriented manual that explains the investigative and enforcement powers of GST authorities, along with the rights, safeguards and remedies available to taxpayers under the GST laws.
Written by experienced GST professionals Suresh Sharma & Varun Sharma, the book provides clear legal interpretation combined with practical guidance, making it an essential reference for handling GST raids, summons, seizures and arrest proceedings effectively.
β Why This Book Is a Must-Have
β Detailed analysis of search, seizure & arrest provisions under GST
β Clear explanation of powers of GST officers & jurisdictional limits
β Practical guidance on handling summons & investigations
β Rights, safeguards & defensive strategies for taxpayers
β Coverage of bail, compounding & prosecution procedures
β Supported by relevant case laws & judicial pronouncements
π Key Topics Covered
πΉ Legal framework of search & seizure under GST
πΉ Conditions & validity of GST search operations
πΉ Seizure of goods, documents & electronic records
πΉ Summons: issuance, compliance & consequences
πΉ Arrest provisions under GST β when & how
πΉ Bail, compounding & prosecution under GST
πΉ Safeguards against arbitrary action
πΉ Remedies before adjudicating authorities & High Courts
πΉ Important judicial rulings & practical illustrations
π― Ideal For
β GST Practitioners & Consultants
β Chartered Accountants & Advocates
β Corporate tax & compliance teams
β Businesses facing GST investigation
β Students of CA, CS, CMA & law
GST Search and Seizure Book, GST Arrest Law Guide, GST Summons Compliance, GST Investigation Manual, GST Enforcement Powers, Suresh Sharma GST Book, GST Raids and Arrest India
π About the Authors
Suresh Sharma & Varun Sharma are well-known GST experts with extensive experience in GST litigation, investigation matters and advisory, offering practical insights grounded in real-world cases.
π¦ Book Highlights
π Practical handbook on GST enforcement actions
β Focus on taxpayer rights & legal safeguards
π Updated with recent amendments & case laws
π― Designed for real-time professional use
π Final Recommendation
Whether you are responding to a GST summon, facing a search or advising on arrest provisions, GST Search, Seizure, Summon & Arrest is a reliable, authoritative and practitioner-friendly guide that equips you to act decisively and lawfully.
π Highly recommended for GST professionals and litigators.