Description
Taxmann Publications GST Search Seizure Summon & Arrest by Arpit Haldia and Prateek Gattani
GST Search Seizure Summon & Arrest presents a detailed commentary on search, seizure, summons and arrest proceedings under Goods and Services Tax Law. This book covers the following Sections of the Central Goods and Services Tax Act, 2017 (‘CGST Act’) and corresponding Rules made thereunder:
Section 67
Section 69
Section 70
Section 83
Sections 132-138
This book dedicatedly serves tax officials who are handling anti-evasion activities. This book will also be helpful for tax professionals & beginners who have dealt with few matters on search, seizure and arrest proceedings.
The Present Publication is the 2nd Edition & it is updated till 15th June 2021, authored by Aprit Haldia & Prateek Gattani, with the following noteworthy features:
[Most Essential Concepts & Basic Established Procedures] This book discusses most essential concepts and basic established procedures with the help of various judgements of Supreme Court & High Courts
[Basic & Practical Aspects] This book also discusses basic and practical aspects of search, seizure, summons and arrest proceedings under the GST Law
The contents of the book are as follows:
Inspection, Search and Seizure under GST
Litmus Test of Section 67(2) of the CGST Act in the Constitutional Framework
Reason to Believe – A Mysterious Term
Applicability of Provisions of Code of Criminal Procedure, 1973
Summons Proceedings under GST
Section 83 – Provisional Attachment to Protect Revenue in Certain Cases
Prosecution and Arrest under GST
Jail or Bail – Analysis of Provisions of Bail for Offences Committed under GST | Bail is Rule; Jail is Exception
Sanction of Commissioner Prior to Initiation of Prosecution
Presumption of Culpable Mental State
Compounding of Offences
Offences Committed by Companies & Non-Individuals under GST
About the author
Arpit Haldia
CA (Dr.) Arpit Haldia is in Practice since 2002. He has handled areas relating to Direct Tax, VAT and Audit assignments and possesses special expertise in Value Added Tax in Rajasthan. He has been regularly appearing before the appellate authorities under Income Tax and Rajasthan Value Added Tax Act.
He had been awarded Ph.D. in “Comparative Study of Existing system of Sales Tax and Proposed system of Value Added Tax”. He has made an in-depth study on the subject of Goods and Service Tax. His articles on VAT, GST and direct tax have been published on various websites and published in local journals and newspapers.
He has been a regular speaker in Seminar, Conferences and study circle meetings organized by Various Committees of ICAI, Branches of the Institute of Chartered Accountants of India and other trade and professional bodies.
Prateek Gattani
Adv. Prateek Gattani is a qualified Chartered Accountant, Company Secretary and law graduate. He is practising as an Advocate, regularly appearing before the Hon’ble High Court of Rajasthan. He is also regularly appearing before the Customs Excise and Service Tax Appellate Tribunal (CESTAT), Authority of Advance Ruling (AAR), and Appellate Authority of Advance Ruling (AAAR) formed under GST.
He has secured the All India 24th Rank in the CS Intermediate Examination held in December 2011. He has written various articles and contributed extensively in the field of indirect taxation. He has vast experience in handling Search, Seizure and Arrest matters.