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Law stated in this book is amended by the Finance Act, 2025
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DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCES IN TRANSIT
DEMANDS AND ADJUDICATION
CONFISCATION OF GOODS OR CONVEYANCE AND PENALTY
8.3.17
PROVISIONAL ATTACHMENT AND RECOVERY OF DUES
BURDEN OF PROOF AND CERTAIN PROCEDURES
APPENDIX
APPENDIX
APPENDIX
APPENDIX
APPENDIX
APPENDIX
Para 4.1
4.2 ACCESS TO BUSINESS PREMISES
Para 4.2
Kiran Gems (P.) Ltd. Union of India
Simon India Ltd. CT & GST Officer
Suresh Kumar P.P. Dy. Dir., Directorate General of GST Intelligence (DGGI)
Standard Operating Procedure (SOP) from File No. REV03-12039/39/2020-GST
SEC-CCT dated 15-9-2020
Rs. 1295/-
GST INVESTIGATIONS DEMANDS APPEALS & PROSECUTION
AUTHOR : G. Gokul Kishore, R. Subhashree
PUBLISHER : Taxmann
DATE OF PUBLICATION : March 2025
EDITION : 4th Edition
ISBN NO : 9789364555371
NO. OF PAGES : 444
BINDING TYPE : Paperback
DESCRIPTION
This book o ers an in-depth commentary on India's GST law, highlighting the procedural and substantive aspects of investigations, adjudications, and prosecutions. It examines how GST authorities wield quasi-judicial and police powers—covering inspections, searches, seizures, provisional attachments, and arrests—and balances these with safeguards for taxpayers. Drawing on extensive High Court and Supreme Court judgments, the authors clearly explain key concepts enriched by references to departmental instructions and statutory provisions.
This book is intended for the following audience:
• Tax Professionals and Chartered Accountants
• Advocates and Legal Practitioners
• Corporate and MSME Tax Teams
• GST O cers and Departmental Sta
• Academicians and Researchers
• Judicial O cers
The Present Publication is the 4th Edition and amended by the Finance Act 2025. It is authored by Dr G. Gokul Kishore & R. Subhashree, with the following noteworthy features:
• [Thorough Commentary]
o Explains powers relating to inspections, search, seizure, arrests, provisional attachments & prosecution
o Traces pre-GST jurisprudence and its relevance to the current regime
• [Extensive Case Law Coverage]
o Summaries of major judgments from High Courts/Supreme Court
o Practical scenarios illustrating best practices and pitfalls
• [Practical Insights & Departmental Instructions]
o Presents SOPs, guidelines on search operations, detention of goods, etc.
o Step-by-step guidance from the show cause notices to filing appeals
• [Focus on Safeguards & Natural Justice]
o Highlights taxpayer rights and courts' interpretation of personal liberty
o Covers fair hearing principles and procedural safeguards
• [Guidance on Appeals & Revision]
o Details appellate forums (departmental, tribunal, High Courts, Supreme Court)
o Clarifies newly introduced or amended provisions, including progress on the GST Appellate Tribunal
• [User-friendly Structure]
o Chapter-wise breakdown with subheadings and a comprehensive subject index
o Appendices with relevant statutory provisions, instructions, and references
