Bharat's GST Search, Seizure, Summon & Arrest Summon & Arrest- Edition 2026
Bharat’s GST Search, Seizure, Summon & Arrest – Edition 2026 provides a comprehensive and practical analysis of the investigative and enforcement powers under the GST law. This updated edition explains the legal framework governing search, seizure, summons, arrest, prosecution, and compounding of offences, along with procedural safeguards available to taxpayers.
The book integrates statutory provisions, rules, circulars, and important judicial precedents to help readers understand both departmental powers and taxpayer rights. It is an essential reference for chartered accountants, GST practitioners, advocates, tax consultants, compliance officers, and businesses dealing with GST investigations and enforcement actions.
448
English
2026
Bharat’s GST Search, Seizure, Summon & Arrest – Edition 2026 is a comprehensive and practice-oriented guide that explains the investigative and enforcement powers of GST authorities under the Central Goods and Services Tax Act, 2017 and the corresponding State GST laws. This updated edition is designed to help professionals clearly understand when and how powers of search, seizure, summons, arrest, prosecution, and compounding of offences are exercised, along with the legal safeguards available to taxpayers.
The book provides a section-wise analysis of relevant provisions, supported by rules, notifications, circulars, departmental instructions, and landmark judicial decisions. Special emphasis is placed on balancing departmental powers with constitutional and statutory protections, making it highly relevant in the current enforcement-driven GST environment.
In-Depth Coverage of Enforcement Provisions
This edition explains the complete lifecycle of GST enforcement actions, including:
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Search and Seizure: Preconditions, authorization, scope, panchnama, seizure of documents, goods, and electronic records
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Summons under GST: Legal validity, issuance procedure, attendance, statements, and consequences of non-compliance
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Arrest Provisions: Grounds for arrest, cognizable and non-cognizable offences, role of Commissioner, and arrest safeguards
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Prosecution & Compounding of Offences: Procedural aspects, punishment provisions, and compounding mechanisms
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Bail & Judicial Remedies: Anticipatory bail, regular bail, writ remedies, and judicial oversight
Practical Insights & Case Law Support
The book integrates important High Court and Supreme Court judgments interpreting GST enforcement powers, helping readers understand:
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Limits on arbitrary search and arrest
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Rights of taxpayers during investigation
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Use and misuse of summons
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Distinction between tax evasion and procedural lapses
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Role of mens rea in GST offences
Illustrative explanations and practical commentary make complex legal provisions easy to understand and apply in real-world situations.
