GST Inspection, Search & Seizure

by CA. (Dr.) Sanjiv Agarwal & CA Neha Somani

GST Inspection, Search & Seizure

by CA. (Dr.) Sanjiv Agarwal & CA Neha Somani

Contents at a glance

Bharat? 5
Preface to the Third Edition 7
About the Authors 9
Detailed Contents 15
Chapter 1 Chapter 1 GST in India - An Overview 1
Chapter 2 Search, Seizure and Summons: Legal Framework25
Chapter 3 Legal Terminology and Principles of Interpretation 28
Chapter 4 Inspection, Search & Seizure 188
Chapter 5 Inspection of Goods in Movement 326
Chapter 6 Arrest & Bail 413
Chapter 7 Summon Proceedings 540
Chapter 8 Access to business premises and Proper Officers 594
Chapter 9 Detention, Seizure and Release of Goods and Conveyance in Transit 604
Chapter 10 Confiscation of Goods (Confiscation & Penalty in relation to Goods & Services) 780
Chapter 11 Offences 827
Chapter 12 Fake Invoices and Tax Evasion (Including reported cases) 871

About the Author

CA. (Dr.) Sanjiv Agarwal & CA Neha Somani

Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), D.Litt. (h.c.) aged 63, is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Fellow member of the Institute of Company Secretaries of India (ICSI) besides being an associate member of the Institute of Chartered Secretaries and Administration, London (UK). He is also a post-graduate in Accountancy and Business Statistics from the University of Rajasthan, Jaipur. He has been awarded Doctorate of Philosophy for the title "A Conceptual Approach to Corporate Governance: Preparation for Global Interface" from R.A. Poddar Institute of Management, University of Rajasthan, Jaipur and holds a Diploma in Corporate Governance (PMQ Course) from the ICSI. He has recently been conferred with D.Litt (h.c.) from Commonwealth Vocational University, Kingdom of Tonga. He is also a qualified Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI) and registered on the panel of Independent Director maintained by IICA, Ministry of Corporate Affairs (MCA).

Ms. Neha Somani, B.Com, FCA, PhD (h.c.) is a promising Chartered Accountant in practice having qualified in November 2014. Apart from being a Fellow member of the Institute of Chartered Accountants of India (ICAI), she possesses a PhD degree on the research work done in Goods & Services Tax (GST) from Commonwealth Vocational University, Kingdom of Tonga. Thereafter, since April 2015 she is associated with M/s Agarwal Sanjiv & Company, Chartered Accountants, dealing mainly in Indirect Taxes with a specific focus on Service Tax, Customs and Goods and Services Tax. She has worked in different areas of Indirect Tax which, inter alia, include handling tax advisory, adjudication, litigation, GST audits and training.

GST Inspection, Search & Seizure
Publisher: Bharat Law House
Pages: 1056
Language: English
ISBN: 9788169449113
1445 Price : ₹ 2195
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