Summons, Inspections, Search, Seizure, and Arrest provisions under the GST law

| Last updated: 01 December 2020

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This guide explains key provisions within the GST law concerning summons, inspections, search, seizure, and arrest. It clarifies who can issue summons, how GST officials conduct inspections and searches, and the circumstances under which an arrest can be made for non-bailable offences. The content also addresses whether arrest can occur before adjudication and the legality of provisional attachment of bank accounts.

GST video series by CA Bimal Jain on 'Summons, Inspections, Search, Seizure, and Arrest provisions' under the GST law and its various nuances -

5. Provisional attachment of Bank A/c is patently illegal if search proceedings concluded

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About the Author

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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