Taxmanns GST Investigations Demands Appeals & Prosecution [Finance Act 2025] Authoritative CommentaryBlending Case Law | Depa

This book is a comprehensive commentary that discusses the procedural and substantive aspects of Indias Goods and Services Tax (GST) law, focusing on the investigative, adjudicatory, and prosecutorial framework. At its core, the book explores how the GST regime empowers tax authorities with quasijudicial and police powersranging from inspections, searches, and seizures to provisional attachments and arrests. With a wealth of case laws from various High Courts and the Supreme Court, the book provides a balanced commentary on how these powers are used and, at times, misused, shedding light on recent jurisprudence and departmental practices. The authorsseasoned advocates with decades of experiencelucidly explain critical concepts and procedures, making this helpful for stakeholders. The books illustrations, backed by statutory references, departmental instructions, and judicial rulings, help readers easily navigate complex GST disputes and compliance scenarios.This book is intended for the following audience: Tax Professionals and Chartered Accountants To guide them through the intricate procedures of GST investigation, adjudication, and appeals Advocates and Legal Practitioners To reference authoritative commentaries and case laws for courtroom and tribunal proceedings Corporate and MSME Tax Teams To ensure internal compliance during audits and to effectively respond to show cause notices and other enforcement measures GST Officers and Departmental Staff To gain structured insights and clarity on the legal framework, procedures, and established jurisprudence Academicians and Researchers For indepth study of GST laws, especially in areas where they overlap with criminal law and constitutional principles relating to personal liberty Judicial Officers As a handy reference to the evolving GST jurisprudence across High Courts and the Supreme CourtThe Present Publication is the 4th Edition and amended by the Finance Act 2025. It is authored by Dr G. Gokul Kishore & R. Subhashree, with the following noteworthy features: [Thorough Commentary]o Detailed explanation of provisions relating to inspections, search, seizure, detention, confiscation, arrests, provisional attachment, and prosecution under GST lawo Discusses the evolution of preGST jurisprudence and its applicability to GST [Extensive Case Law Coverage]o Summaries and references to numerous High Court and Supreme Court judgmentso Illustrative practical scenarios and departmental practices, highlighting both correct and problematic enforcement [Practical Insights and Departmental Instructions]o Inclusion of official instructions, SOPs, and circulars (e.g., guidelines on search operations, provisional attachments, detention of goods)o Stepbystep procedural clarity, from the issuance of show cause notices to filing appeals [Focus on Safeguards and Natural Justice]o Emphasis on taxpayers rights and procedural safeguards under the lawo Exploration of how courts have interpreted principles of personal liberty and fair hearing [Guidance on Appeals & Revision]o Detailed coverage on appeals before the First Appellate Authority, Appellate Tribunal, High Courts, and Supreme Courto Explains newly introduced or amended provisions for appellate forums, especially considering the upcoming constitution of the GST Appellate Tribunal [Userfriendly Structure]Systematic chapterwise breakdown and an extensive subject indexAppendices collate relevant statutory provisions and guidelines in one place [Authority of Authors]o Dr G. Gokul Kishore has over thirty years of experience in indirect taxes, having served in government and toptier law firms. His expertise spans GST, Customs, FEMA, and related corporate laws. He also has significant experience in writing and delivering lectures for both departmental officers and taxpayerso R. Subhashree is an expert in Income Tax and GST, with extensive involvement in direct and indirect tax litigation, advising on withholding obligations, double taxation avoidance, and crossborder taxationThe coverage of the book is as follows: Chapter 1 Introductiono An overview of the quasijudicial powers and the police powers conferred on GST officers and how the courts have balanced revenue interests with personal liberty Chapter 2 Inspection, Search & Seizureo Examines the powers and procedures related to surprise checks, search warrants, and seizure of goods/documents, along with judicial standards for a valid search Chapter 3 Summons for Attendance & Production of Documentso Clarifies how summons are issued, compliance obligations, and evidentiary value of recorded statements Chapter 4 Audit & Access to Business Premiseso Explains departmental audits, rights and duties of registered persons, time limits for completion, and statutory safeguards Chapter 5 Detention & Release of Goods/Conveyanceso Covers movement of goods under GST, eway bill compliance, grounds for detention, and the procedur