GST Search Seizure Summon & Arrest presents a detailed commentary on search, seizure, summons and arrest proceedings under Goods and Services Tax Law. This book covers Sections 67, 69, 70, 83 & 132-138 of the Central Goods and Services Tax Act, 2017 and the corresponding Rules made thereunder
Taxmann GST Search Seizure & Arrest By Arpit Haldia
Taxmann GST Search Seizure & Arrest By Arpit Haldia
Description
GST Search Seizure Summon & Arrest presents a detailed commentary on search, seizure, summons and arrest proceedings under Goods and Services Tax Law. This book covers the following Sections of the Central Goods and Services Tax Act, 2017 (‘CGST Act’) and corresponding Rules made thereunder:
Section 67
Section 69
Section 70
Section 83
Sections 132-138
This book dedicatedly serves tax officials who are handling anti-evasion activities. This book will also be helpful for tax professionals & beginners who have dealt with few matters on search, seizure and arrest proceedings.
The Present Publication is the 2nd Edition & it is updated till 15th June 2021, authored by Aprit Haldia & Prateek Gattani, with the following noteworthy features:
[Most Essential Concepts & Basic Established Procedures] This book discusses most essential concepts and basic established procedures with the help of various judgements of Supreme Court & High Courts
[Basic & Practical Aspects] This book also discusses basic and practical aspects of search, seizure, summons and arrest proceedings under the GST Law
The contents of the book are as follows:
Inspection, Search and Seizure under GST
Litmus Test of Section 67(2) of the CGST Act in the Constitutional Framework
Reason to Believe – A Mysterious Term
Applicability of Provisions of Code of Criminal Procedure, 1973
Summons Proceedings under GST
Section 83 – Provisional Attachment to Protect Revenue in Certain Cases
Prosecution and Arrest under GST
Jail or Bail – Analysis of Provisions of Bail for Offences Committed under GST | Bail is Rule; Jail is Exception
Sanction of Commissioner Prior to Initiation of Prosecution
Presumption of Culpable Mental State
Compounding of Offences
Offences Committed by Companies & Non-Individuals under GST
About the Author
The author is a member of the Institute of Chartered Accountants of India. The author is also a law graduate. The author has done Ph.D. in ?Comparative Study of Existing System of Sales Tax and Proposed System of Value Added Tax?. The author has also completed DISA (ICAI). The author has also cleared Final Examination of Institute of Cost and Management Accountants and Institute of Company Secretaries of India. The author is a working partner in the firm M/s Paritosh Gupta and Company. Since 2002, the author is practising in the field of Direct and Indirect Taxation. The author secured All India Rank 36th in the CA Intermediate Examination held in the May 2000. The author has written and contributed extensively in the field of indirect taxation in various seminars and lectures.
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