{"product_id":"gst-investigations-demands-appeals-prosecution-by-taxmann","title":"GST Investigations Demands Appeals \u0026 Prosecution By Taxmann","description":"\u003cp\u003e\u003cstrong\u003eGST Investigations Demands Appeals \u0026amp; Prosecution By Taxmann\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition :\u003c\/strong\u003e 5th (2026)\u003c\/p\u003e\n\u003cp\u003eGST Investigations, Demands, Appeals \u0026amp; Prosecution is a court-tested commentary on the enforcement, dispute resolution and penal provisions of the GST law. It addresses the operational reality that GST officers wield both quasi-judicial powers and police powers—powers which curtail personal liberty, attach property, detain goods, and lead to arrest and prosecution—and that the daily output of the High Courts now constitutes the most reliable map of where those powers stop. The 5\u003csup\u003eth\u003c\/sup\u003e Edition is updated to reflect the Finance Act 2026 amendments and the law as it stood in April 2026, including the new proper-officer assignments under Sections 74A, 75(2) and 122 of the CGST Act, the Supreme Court's intervention in Radhika Agarwal v. Union of India on arrest, and the High Court jurisprudence shaping the early functioning of the GST Appellate Tribunal.\u003c\/p\u003e\n\u003cp\u003eThis book is intended for the following audience:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003eTax Professionals—Chartered Accountants, Cost Accountants and Company Secretaries\u003c\/strong\u003e advising on departmental proceedings, replies to SCNs, appeals and writ strategy\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAdvocates and Senior Counsel\u003c\/strong\u003e—appearing before adjudicating authorities, the GST Appellate Tribunal, High Courts and the Supreme Court in indirect tax matters\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eIndustry \u0026amp; in-house tax teams\u003c\/strong\u003e—managing investigations, summons compliance, audit responses, detention of goods in transit, provisional attachment and recovery proceedings\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eDepartmental officers of CBIC and State GST\u003c\/strong\u003e authorities exercising inspection, audit, adjudication, appellate and prosecution functions\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eMembers of the Judiciary\u003c\/strong\u003e—dealing with writ petitions, bail applications and tax appeals under GST\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAcademia \u0026amp; Students\u003c\/strong\u003e of advanced indirect tax, who require an integrated treatment of substantive provisions and procedural jurisprudence\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe Present Publication is the 5\u003csup\u003eth\u003c\/sup\u003e\u003cspan class=\"apple-converted-space\"\u003e \u003c\/span\u003eEdition and amended by the Finance Act 2026. It is authored by Dr G. Gokul Kishore \u0026amp; R. Subhashree, with the following noteworthy features:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eFinance Act 2026 Updated\u003c\/strong\u003e] Every chapter has been refreshed for the Finance Act 2026 amendments, including the recasting around Section 74A and the latest proper-officer notifications\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003ePre-GST \u0026amp; GST Jurisprudence\u003c\/strong\u003e] Pre-GST jurisprudence under Customs, Central Excise and Service Tax laws is integrated alongside the rapidly emerging GST case law. Several propositions in this domain still live only in pre-GST authorities\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eHeadlined Propositions\u003c\/strong\u003e] Each section is broken down through italicised 'rule-of-law' headlines (e.g., 'Reasons to believe should precede sanction of search', 'Summary of SCN cannot substitute SCN', 'Notice and orders without digital signature invalid', 'No entitlement to default bail if complaint filed within 60 days of arrest') that practitioners can lift directly into pleadings\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eCross-Doctrinal Treatment\u003c\/strong\u003e] IPC, CrPC, CPC, Limitation Act, IBC and constitutional principles are imported wherever they bear on a GST controversy—essential because most live disputes (search, statements, arrest, bail, prosecution) are decided on these allied codes\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eDepartmental Position Reproduced\u003c\/strong\u003e] CBIC instructions, circulars and State SOPs (Andhra Pradesh, Tamil Nadu) are reproduced in full as appendices—DIN requirements, Section 83 attachment guidelines, ease-of-doing-business instructions, search SOPs, and the test-purchase SOP under TNGST Section 67(12)\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eCase Index \u0026amp; Subject Index\u003c\/strong\u003e] A multi-page List of Cases with paragraph-level mapping and a dedicated Subject Index for issue-based retrieval at the time of drafting\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe book follows the lifecycle of a GST dispute, end to end:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eFirst Contact\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eInspection, search, seizure, summons, recording of statements, audit, access to business premises, parallel CGST\/SGST proceedings, test purchase\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eGoods in Transit\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eDetention and seizure under Section 129, release procedures, hearing requirements, quantum of penalty for minor discrepancies, consignee's right of appeal\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eDemand Stage\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eShow cause notices under Sections 73\/74\/74A, ingredients of a valid SCN, system-generated notices, signature and DIN requirements, summary notices, service through online mode, time-bar, and natural-justice defects\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eAdjudication \u0026amp; Confiscation\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eOpportunity of hearing, ex parte orders, cross-examination, confiscation under Section 130, redemption fine, penalties under Sections 122–127, mens rea\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eAppeals \u0026amp; Revision\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePre-deposit, condonation of delay, the GST Appellate Tribunal's early jurisprudence, writ jurisdiction during the Tribunal vacuum, revision under Section 108\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eLiberty Stage\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eArrest under Section 69, cognisable\/non-cognisable distinction, bail (regular, anticipatory, default), compounding, and prosecution\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eRecovery \u0026amp; Ancillary\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eProvisional attachment under Section 83, garnishee notices, recovery under IBC scenarios, and the burden-of-proof and presumption framework under the Act\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eRather than mirror the statute, the authors apply a consistent five-layer treatment to every issue—a pattern that explains why the book is usable as a litigation aid rather than a textbook:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003eStatutory Anchor\u003c\/strong\u003e — The relevant CGST provision is laid down clause by clause, with attention to drafting nuances and incongruities (e.g., the noted dissonance between Section 69(1) and Sections 132(4)\/(5) on cognisable offences)\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eConceptual Exposition\u003c\/strong\u003e — The operative legal vocabulary ('reason to believe', 'secreted', 'seizure', 'sufficient cause', 'custody', 'arrest', 'voluntary payment') is unpacked using law lexicons, IPC definitions and Supreme Court constructions\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eCourt-tested Propositions\u003c\/strong\u003e — The section is then broken down into bold\/italic headline propositions stating the rule of law, each one effectively a takeaway a practitioner can cite\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eCase-law Walk-through\u003c\/strong\u003e — Every proposition is supported by a discussion of facts, ratio and citation, drawing freely from Supreme Court, High Court and Tribunal decisions, both pre-GST and GST\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eDepartmental Position\u003c\/strong\u003e — Wherever CBIC or State instructions speak to the issue, they are integrated and, where central, reproduced verbatim in the appendices\u003c\/li\u003e\n\u003cli\u003eThe result is that a reader looking up, say, 'can a system-generated SCN without DIN be sustained? ' finds the section, the concept, the proposition, the authority and the departmental instruction in a single place\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":40803363717201,"sku":"","price":861.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_413dfde3-cbb8-4a9b-89d4-c6c1e893bd06.jpg?v=1778218744","url":"https:\/\/buytestseries.in\/products\/gst-investigations-demands-appeals-prosecution-by-taxmann","provider":"BuyTestSeries.in","version":"1.0","type":"link"}