GST Inspection Search & Seizure Sanjiv Agarwal 3rd Edition 2026 India Guide

OVERVIEW

Bharat's GST Inspection, Search & Seizure by CA. (Dr.) Sanjiv Agarwal and CA. (Dr.) Neha Somani is an authoritative, practice-oriented legal manual on departmental enforcement powers under Goods and Services Tax law in India. Published by Bharat Law House, this latest edition 2026 (3rd Edition) delivers systematic coverage of investigative procedures, enforcement actions, summons, searches, seizures, and anti-evasion measures under the Central and State GST Acts. It serves as an indispensable desk reference and procedural guide for tax litigators, chartered accountants, corporate legal heads, and law students India focusing on indirect tax enforcement and defense litigation.

This treatise offers clause-by-clause commentary on statutory provisions governing raids, fake invoicing scams, Input Tax Credit (ITC) fraud, tax evasion, offences, and penalties. Designed to equip practitioners with action-ready legal strategies, it details critical procedural safeguards against unlawful searches, arbitrary summons, provisional attachment of bank accounts, and arrest. For legal professionals and researchers, it provides crucial guidance on drafting bail applications, filing writ petitions before High Courts, and navigating administrative anti-evasion proceedings.

Whether referenced for active enforcement litigation, advisory work, or preparation for advanced competitive tests, this work offers clear statutory and judicial clarity. Broadly acclaimed as a best law book India resource in GST enforcement litigation, it serves as a vital handbook for practical representation and candidates preparing for specialized taxation papers in competitive tests and the judiciary exam.

KEY FEATURES

• Renowned Authorship: Written by leading indirect tax experts CA. (Dr.) Sanjiv Agarwal and CA. (Dr.) Neha Somani.

• Premier Publisher: Published by Bharat Law House Pvt. Ltd., a trusted name in Indian legal and tax publishing.

• Updated 3rd Edition 2026: Comprehensive 3rd Edition 2026 incorporating recent GST Council amendments, CBIC anti-evasion circulars, and judicial pronouncements.

• Durable Binding: High-quality Paperback format engineered for regular courtroom, chamber, and office reference.

• In-Depth Coverage of Summons & Arrest: Complete legal protocols on responding to summons, handling statements under Section 70, arrest provisions, and securing bail.

• Focus on Fake Invoicing & Tax Evasion: Specialized strategies addressing fake invoice investigation networks, fraudulent ITC claims, and penalty proceedings.

• Practical Legal Safeguards: Highlights constitutional rights, natural justice principles, and defenses available to taxpayers during searches, seizures, and raids.

WHAT THIS BOOK COVERS

• Inspection, Search & Seizure (Sections 67 & 68): Detailed breakdown of authorization requirements (INS-01), search warrants, panchnama drafting, and seizure of goods, documents, and digital devices.

• Summons, Arrest & Bail Provisions (Sections 69 & 70): Statutory framework for attendance, recording statements, bailable vs non-bailable offences, anticipatory bail, and regular bail strategies under GST law.

• Fake Invoices & Tax Evasion Prosecutions: In-depth analysis of fraudulent Input Tax Credit (ITC) chain investigations, bogus firms, and prosecution mechanisms under Section 132.

• Offences, Penalties & Confiscation (Sections 122–130): Statutory penalties for tax evasion, deliberate misstatement, suppression of facts, and confiscation of goods/conveyances.

• Provisional Attachment of Property (Section 83): Legal grounds and judicial safeguards for challenging provisional attachment of bank accounts and business assets.

• Landmark Judicial Precedents: Compilation of Supreme Court and High Court rulings on search validity, rights during summons, and restraint on arbitrary arrests.

WHO SHOULD BUY

• Chartered Accountants & Tax Consultants: Essential guide for representing clients during GST raids, audit inquiries, and anti-evasion investigations.

• Advocates & Indirect Tax Litigators: Vital reference for filing writ petitions, bail applications, and challenging arbitrary enforcement actions before tribunals and High Courts.

• Corporate Tax Heads & CFOs: Crucial risk-management text for understanding corporate exposure, compliance, and departmental search procedures in India.

• CA / CS / CMA Students: Specialized reference text for advanced indirect tax, fraud investigation, and statutory compliance modules.

• Law Students India & Judiciary Aspirants: High-value reference for mastering GST enforcement laws, criminal procedure intersections, and local tax litigation.

WHY THIS BOOK IS VALUABLE

• Focused Anti-Evasion Coverage: Dedicated exclusively to GST search, seizure, summons, and arrest rather than general tax computation.

• Procedural & Strategic Defense: Combines statutory provisions with practical strategies to protect taxpayer rights during enforcement actions.

• Includes Up-to-Date Case Law: Packed with updated High Court and Supreme Court precedents establishing parameters for departmental search powers.

• Trusted Authorship & Publishing: Backed by decades of combined professional expertise from Dr. Sanjiv Agarwal and Bharat Law House.

PRODUCT DETAILS

• Title: Bharat's GST Inspection, Search & Seizure (Including Summons, Arrest & Bail, Fake Invoices & Tax Evasion, Offences & Penalties)

• Author: CA. (Dr.) Sanjiv Agarwal & CA. (Dr.) Neha Somani

• Publisher: Bharat Law House Pvt. Ltd.

• Language: English

• Edition: 3rd Edition, 2026

• Format: Paperback

BENEFITS

• Courtroom & Office Readiness: Master procedural nuances to handle unexpected GST inspections, summons, and searches with total confidence.

• Effective Litigation Defense: Utilize concrete judicial precedents to secure bail, quash illegal summons, and release seized property.

• Career Growth: Establish authority and specialized legal expertise in high-demand GST litigation and criminal tax defense.

CALL TO ACTION

Protect your clients and elevate your GST litigation practice! Order your copy of Bharat's GST Inspection, Search & Seizure by Dr. Sanjiv Agarwal (3rd Edition 2026) today for fast delivery across India.