GST Search, Seizure, Summon & Arrest

by Suresh Sharma & Varun Sharma

Bharat?	5
Taxsutra	6
Forewords Shiv Pratap Singh, IRS Former Commissioner (Appeals), Central Excise and GST	9
Dr. Ramesh Jaid, Ph.D. (GST) Member (Retd.), Maharashtra Sales Tax Tribunal,Joint Commissioner (GST), Retired	10
Preface	11
Feedback	12
Acknowledgments	13
Author's Note to the Reader	14
Detailed Contents	17

Chapter 1 India before GST: A Nation Navigating through Tax Chaos	3
Chapter 2 Understanding GST: From Vision to System	8
Chapter 3 GST Enforcement Authorities, Jurisdiction &Powers	16
Chapter 4 Constitutional & Legal Safeguards - The Shield before the Sword	47

Chapter 5 Summons under GST - (Section 70)	71
Chapter 6 Inspection v Search: Where Procedure Meets Power	99
Chapter 7 Seizure under GST	152
Chapter 8 Arrest, Custody and Bail under GST	195

Chapter 9 Offences, Penalties & Prosecution under GST	241
Chapter 10 Interplay with other Laws & Concurrent Operations	273
Chapter 11 Practical Enforcement Reality under GST	296
Chapter 12 Introduction to the Reform Blueprint	324
Chapter 13 List of Case References	343