Bimal Jain
Quick Summary
GST video series by CA Bimal Jain on 'Summons, Inspections, Search, Seizure, and Arrest provisions' under the GST law and its various nuances -
1. What is Summon and Who can issue and to whom under GST
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2. Inspection, Search, and Seizure by GST Officials - When and How to Handle
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3. When arrest can be done in GST for Non-Bailable Offences
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4. Whether Arrest can be made prior to Adjudication & Assessment in GST
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5. Provisional attachment of Bank A/c is patently illegal if search proceedings concluded
FAQ :
The specific individuals or authorities who can issue summons under GST law are detailed in the provided video series.
The process and conditions under which GST officials can conduct inspections, searches, and seizures are explained, along with guidance on how to handle these situations.
Arrest can be made in GST for non-bailable offences, and the conditions for this are outlined.
The article addresses whether an arrest is permissible prior to the adjudication and assessment stages in GST.
The legality of provisionally attaching a bank account after search proceedings have concluded is discussed.
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