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Suresh Sharma & Varun Sharma Bharat GST Search Seizure Summon & Arrest
From Bharat Law House Private Limited
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Description
In the evolving landscape of GST enforcement, search, seizure, summons, and arrest have become powerful tools in the hands of tax authorities—often creating anxiety and uncertainty for taxpayers and professionals alike. Bharat’s GST: Search, Seizure, Summon & Arrest (2026 Edition) is a definitive and practical guide that demystifies these enforcement provisions and equips readers with clarity, confidence, and compliance foresight.
Authored by experienced GST practitioners Suresh Sharma and Varun Sharma, this book offers a comprehensive, section-wise and rule-based analysis of statutory powers under the CGST Act, SGST Acts, and allied laws. It seamlessly blends law, procedure, and judicial interpretation, making it an indispensable reference for navigating departmental actions
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Content
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Exhaustive coverage of Search, Seizure, Summons & Arrest under GST law
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Analysis of constitutional safeguards and procedural safeguards
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Latest judicial pronouncements, including High Court and Supreme Court rulings
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Practical guidance on rights, duties, and remedies of taxpayers
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Strategic insights to handle GST investigations and enforcement proceedings
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Updated with recent amendments, circulars, and instructions applicable for 2026
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Product Summary
| Suresh Sharma & Varun Sharma Bharat GST Search Seizure Summon & Arrest |
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