GST Search, Seizure, Summon & Arrest
Original price was: ₹1,095.00.₹821.00Current price is: ₹821.00.
| Book Details | |
| Title | GST Search, Seizure, Summon & Arrest |
| ISBN | 978-93-4777-942-8 |
| Edition | 1st edn., 2026 |
| Pages | 448 |
| Authors | Suresh Sharma Varun Sharma |
| Publisher | Bharat Publishers |
- Description
- Additional information
- Reviews (0)
Description
GST Search, Seizure, Summon & Arrest – 1st Edition (2026) by Suresh Sharma and Varun Sharma is a detailed and authoritative treatise on enforcement powers under the GST law. Published by Bharat Publishers, this book provides an in-depth analysis of legal provisions governing search, seizure, summons, arrest, and prosecution under GST.
Spread across 448 pages, the book combines statutory interpretation with judicial precedents, procedural safeguards, and practical guidance, making it an indispensable resource for tax professionals, advocates, chartered accountants, GST officers, and businesses.
📘 Key Highlights:
-
Exhaustive coverage of GST enforcement provisions
-
Analysis of judicial pronouncements and departmental practices
-
Practical guidance on rights, duties, and safeguards
-
Useful for litigation, compliance, and advisory work
🎉 Limited-Time Offer: Enjoy a Flat 25% Discount with Free Shipping
| Chapter Number | Description | Page Number |
| Bharat? | 5 | |
| Preface | 11 | |
| Feedback | 12 | |
| Acknowledgments | 13 | |
| Author’s Note to the Reader | 14 | |
| Detailed Contents | 17 | |
| Part A | Foundations of GST Enforcement | |
| Chapter 1 | India before GST: A Nation Navigating through Tax Chaos | 1 |
| Chapter 2 | Understanding GST: From Vision to System | 8 |
| Chapter 3 | GST Enforcement Authorities, Jurisdiction & Powers | 16 |
| Chapter 4 | Constitutional & Legal Safeguards – The Shield before the Sword | 47 |
| PART B | The Enforcement Toolkit | |
| Chapter 5 | Summons under GST – (Section 70) | 71 |
| Chapter 6 | Inspection v Search: Where Procedure Meets Power | 99 |
| Chapter 7 | Seizure under GST | 152 |
| Chapter 8 | Arrest, Custody and Bail under GST | 195 |
| PART C | Offences, Prosecution & Multi-Law Exposure |
|
| Chapter 9 | Offences, Penalties & Prosecution under GST | 241 |
| Chapter 10 | Interplay with other Laws & Concurrent Operations | 273 |
| Chapter 11 | Practical Enforcement Reality under GST | 296 |
| Chapter 12 | Introduction to the Reform Blueprint | 325 |
| Chapter 13 | List of Case References | 343 |
Additional information
| Publisher | Bharat |
|---|



















Reviews
There are no reviews yet.