The Institute of Chartered Accountants of India (ICAI) has released a revised edition of its Handbook on Inspection, Search, Seizure and Arrest under GST in July 2025, aiming to provide professionals and taxpayers with a clear understanding of GST enforcement provisions.
The updated handbook, authored by CA (Dr.) Sanjiv Agarwal and CA Neha Somani, offers a comprehensive analysis of the legal framework surrounding inspection, search, seizure, and arrest under the Goods and Services Tax (GST) regime. It serves as a practical guide for chartered accountants, tax practitioners, businesses and students preparing for professional exams.
Key highlights of the revised edition include
- Detailed Explanation of Law: In-depth coverage of statutory provisions, rules, and notifications governing inspection and seizure under GST.
- Judicial Pronouncements: A compilation of landmark case laws and judicial interpretations shaping GST enforcement.
- Practical Guidance: Step-by-step procedures for handling inspections, searches, and arrests, ensuring professionals can effectively advise clients.
- Updated References: Inclusion of the latest amendments, circulars, and instructions issued by the Central Board of Indirect Taxes and Customs (CBIC).
- Professional Relevance: Designed as a ready reference for practitioners dealing with departmental investigations and litigation.
The ICAI emphasized that the handbook will help bridge the knowledge gap in understanding the often complex provisions of GST enforcement, while also supporting transparency and compliance.
This release comes at a time when GST authorities have been increasing scrutiny on tax evasion through inspections and search operations, making the handbook a timely and essential resource.
Downloadable copy of the handbook has been attached
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