Commercial's Proceedings & Penalty under GST book by CA Raman Kumar Gupta

Edition : 2nd

This edition of Proceedings & Penalty Under GST, updated with all amendments introduced by the Finance Act, 2021, serves as a comprehensive and reliable legal reference for professionals, practitioners, and students dealing with the procedural and penal provisions under the Goods and Services Tax law in India.

The book presents the law in a clear, structured manner, covering the statutory provisions along with their practical application, making it an essential guide for tax professionals, departmental officers, corporate compliance teams, and academicians. It provides an in-depth study of the legal framework governing search, seizure, confiscation, prosecution, and interception of conveyances during the movement of goods, ensuring complete alignment with the latest legislative mandates.

The content spans the full scope of GST proceedings and penalties, including:

• Legal provisions relating to inspection, search, seizure, arrest, and prosecution

• Procedures for adjudication, issuance of show cause notices, and passing of orders

• Confiscation of goods and conveyances, and related penalty provisions

• Provisions for compounding of offences under GST law

• Interception and detention of goods in transit and resolution procedures

• Special focus on taxpayer rights and departmental powers

• Relevant judicial precedents and case law interpretations

• Detailed discussion on offences under GST with illustrative examples

• Practical compliance measures to avoid penal consequences

• Analysis of key forms, notices, and procedural timelines

This edition is particularly suitable for:

• GST practitioners and consultants handling departmental proceedings

• Corporate tax and compliance officers ensuring adherence to GST laws

• Lawyers and litigators engaged in GST-related dispute resolution

• Students of taxation, law, and commerce seeking a practical understanding of GST enforcement mechanisms

• Departmental officers requiring a structured reference for adjudication and penalty matters

Whether used in professional practice, academic study, or departmental work, this updated text delivers authoritative guidance on GST proceedings and penalties, combining legislative precision with practical insight.