Taxmann’s GST Investigations Demands Appeals & Prosecution by G. Gokul Kishore – 1st Edition August 2021

GST Investigations Demands Appeals & Prosecution aims to cover the past & emerging jurisprudence on the subject matter along with a lucid commentary on the statutory provisions under the GST Law relating to the following:

• GST Inspection
• GST Search
• GST Seizure
• GST Detention
• GST Audit
• GST Confiscation
• GST Penalty
• GST Show Cause Notice
• GST Adjudication
• GST Appeals
• GST Revision
• GST Prosecution
• GST Compounding

The objective of this book is to sensitize both taxpayers and tax officers of their rights and obligations when:

• Investigations are undertaken;
• Records and documents are seized;
• Officials from companies are summoned, and
• Statements are recorded.

This book will be helpful for taxpayers, departmental officers, members of the bar & bench, professionals and the judiciary to appreciate the intricate points and issues arising out of implementation of the relevant provisions conferring wide powers on the officers.

The Present Publication is the Latest Edition, authored by Dr. Gokul Kishore & R. Subhashree & amended up to July 2021, with the following noteworthy features:

• [Commentary/Practical Guide] This book is intended to serve as a commentary and also a practical guide to all stakeholders on the provisions and issues emerging from various orders passed by High Courts on search, summons, arrest, bail, provisional attachment, demands, penalty and confiscation
• [Analysis of the Statutory Provisions featuring Landmark Cases & Recent Orders] GST is in force for only four years. Still, instances of the use of powers of search and seizure have been increasingly visible. This book analyses the provisions along with both the landmark cases on this subject as well as the recent orders under GST law.
• [Analysis includes the Previous & Current Regime of Indirect-taxes] While arrest and prosecution powers have been in the statute book under the pre-GST tax laws, the frequency of invocation of such powers in the GST regime is high. Various orders on bail, conditions for bail and validity of arrest passed by High Courts have been discussed to comprehend the scope, limitations and interpretation of the provisions
• [Threadbare Analysis with Established Jurisprudence & Principles Evolved over the Years] Proceedings for recovery of tax commences with demand notice or show cause notice followed by adjudication order, and the dispute is carried in an appeal if either party is aggrieved. The provisions under GST law on demands, adjudication, appeals, revision and recovery action have been subjected to threadbare analysis with the help of established jurisprudence and principles evolved over the years

The structure of the book is as follows:

• [Introduction] The first chapter provides an introduction to highlight the importance and relevance of this book in today’s context and also the jurisprudence on certain established principles laid down under pre-GST laws
• [Inspection, Search and Seizure] The second chapter on inspection, search, and seizure provides easy to understand commentary of various sub-sections of Section 67 of CGST Act along with departmental instructions, FAQs, landmark judgments and orders passed by High Courts under GST
• [Summons for Attendance and Production of Documents] Process of issuance of summons to employees of companies/entities for either attendance before investigating officers for tendering statements and for production of documents and records, the scope of the power, rights of taxpayers when such powers are exercised, and duties of the tax department are thoroughly discussed in the third chapter
• [Audit and Access to Business Premises] The fourth chapter deals with the audit by officers of the tax department and access to business premises of taxpayers wherein besides analysis of the provisions, the statutory requirements to be complied with by taxpayers have been briefly explained
• [Detention, Seizure and Release of Goods and Conveyances in Transit] Powers of the tax officers to detain vehicles and goods while in transit and remedies available to taxpayers for release of such detained/seized vehicles and goods form the subject of discussion in the fifth chapter
• [Demands & Adjudication] Issuance of show cause notice for demand of tax not paid or short paid or wrongly availed input tax credit and passing of order after adjudication process have been subjected to in-depth examination supported by a large body of significant judgments in the sixth chapter
• [Confiscation of Good or Conveyance and Penalty] The seventh chapter provides an essential understanding of the provisions on confiscation of goods and conveyances and penalties
• [Appeals and Revision] Remedy of appeal before the first Appellate Authority and then appeal to GST Appellate Tribunal, High Court and the Supreme Court have been elaborately elucidated in the eighth chapter for the benefit of taxpayers, tax officers and tax practitioners
• [Arrest, Bail and Prosecution] A nuanced analysis of extreme powers of arrest and criminal prosecution for specified offences along with bail provisions and compounding of offences and the principles laid down in significant judgments on the use of such powers form part of the ninth chapter
• [Provisional Attachment & Recovery of Dues] Provisional attachment of property including bank account and various modes contemplated under the law for recovery of tax dues have been exhaustively explained in the tenth chapter
• [Burden of Proof and Certain Procedures] Burden of proof and other provisions relevant to the subject covered in this book have been discussed in the eleventh chapter.