Pooja Law House Fake Invoices Investigation Arrest & bail Provisions By CA Abhishek Raja Ram , Advocate Gaurav Bhatnagar Edition September 2021

Fake Invoices Investigation Arrest & bail By CA Abhishek Raja Ram

Fake Invoices Investigation Arrest & bail By CA Abhishek Raja Ram

Contents

1. Introduction
2. Tax Invoice
3. Fake Invoice
4. Offences And Penalties Under GST
5. Penalty Under Section 271aad· Facets And Fallout
6. Inspection, Search, Seizure And Arrest
7. Search & Seizure & Arrest Under CRPC
8. Demands And Recovery
9. Bail Provision Under CRPC
10. Circular Trading
11. Bail Provision Under GST Law
12. Inquiry Before DGGSTI – ITC On Fake GST Invoices _ FAQs
13. Classification Of Offence
14. Fake GST Registration And New Functionality On GSTN

About The Author

CA. Abhishek Raja “Ram” is a Fellow member of ICA1, qualified in 2006, and holds Master’s-Degree in Commerce. He has more than a decade experience in Litigations in Indirect Taxes (i.e VAT, Service Tax & Excise laws) at various appellate forums. He is a tech-savvy person who has also completed Advanced MS Office from Aptech. During this he learned advanced features of MS Office. He has also completed “Diploma in Information Systems Audit” (DISA) from ICAI. During this he learned in depth about systems & their controls. He has also successfully completed “Certification Course on Valuation” and “Certificate Course on Indirect Taxes” from ICAI. He has recently completed “Certificate Course on GST” from ICAI. He also runs website www. GSTpanacea.com dedicated to Goods & Service Tax. He has been sharing WhatsApp updates since 2015 to 7000+ peoples. He was Deputy Convenor for NIRC VAT Research Study Group for year 2012. During his tenure he played a pivot role in convincing Delhi Government to introduce VAT Audit. He was a member for NIRC Company Law Research Study Group for year 2014. He is also a former member of “Toastmasters Club -Noida”. He was also associated with NIIT-Taxmann in training Tax Return Preparers (TRP’s) in 2012. Here he trained future TRP’s and almost all students passed which were taught by him. He was also visiting faculty with NIRC-ICAI for their Orientation Programmes & GMCS. Here he trained CA students on their management, presentation & communication skills. His articles have been published in various magazines & newspapers both in Hindi & English. He has also been panellist on discussions of GST on All India Radio (AIR-FM) and Television Channels. He is also speaker on VAT, Service Tax and GST and deliberated many seminars.