{"product_id":"gst-inspection-search-seizure-sanjiv-agarwal-3rd-edition-2026","title":"GST Inspection Search \u0026 Seizure Sanjiv Agarwal 3rd Edition 2026 India Guide","description":"\u003ch2 data-path-to-node=\"12\"\u003eOVERVIEW\u003c\/h2\u003e\n\u003cp data-path-to-node=\"13\"\u003e\u003cb data-path-to-node=\"13\" data-index-in-node=\"0\"\u003eBharat's GST Inspection, Search \u0026amp; Seizure\u003c\/b\u003e 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 \u003cb data-path-to-node=\"13\" data-index-in-node=\"219\"\u003eIndia\u003c\/b\u003e. Published by Bharat Law House, this \u003cb data-path-to-node=\"13\" data-index-in-node=\"262\"\u003elatest edition 2026\u003c\/b\u003e (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 \u003cb data-path-to-node=\"13\" data-index-in-node=\"528\"\u003eguide\u003c\/b\u003e for tax litigators, chartered accountants, corporate legal heads, and \u003cb data-path-to-node=\"13\" data-index-in-node=\"604\"\u003elaw students India\u003c\/b\u003e focusing on indirect tax enforcement and defense litigation.\u003c\/p\u003e\n\u003cp data-path-to-node=\"14\"\u003eThis 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.\u003c\/p\u003e\n\u003cp data-path-to-node=\"15\"\u003eWhether 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 \u003cb data-path-to-node=\"15\" data-index-in-node=\"194\"\u003ebest law book India\u003c\/b\u003e 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 \u003cb data-path-to-node=\"15\" data-index-in-node=\"399\"\u003ejudiciary exam\u003c\/b\u003e.\u003c\/p\u003e\n\u003ch2 data-path-to-node=\"17\"\u003eKEY FEATURES\u003c\/h2\u003e\n\u003cul data-path-to-node=\"18\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,0,0\"\u003e\u003cb data-path-to-node=\"18,0,0\" data-index-in-node=\"0\"\u003eRenowned Authorship:\u003c\/b\u003e Written by leading indirect tax experts CA. (Dr.) Sanjiv Agarwal and CA. (Dr.) Neha Somani.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,1,0\"\u003e\u003cb data-path-to-node=\"18,1,0\" data-index-in-node=\"0\"\u003ePremier Publisher:\u003c\/b\u003e Published by Bharat Law House Pvt. Ltd., a trusted name in Indian legal and tax publishing.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,2,0\"\u003e\u003cb data-path-to-node=\"18,2,0\" data-index-in-node=\"0\"\u003eUpdated 3rd Edition 2026:\u003c\/b\u003e Comprehensive \u003cb data-path-to-node=\"18,2,0\" data-index-in-node=\"40\"\u003e3rd Edition 2026\u003c\/b\u003e incorporating recent GST Council amendments, CBIC anti-evasion circulars, and judicial pronouncements.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,3,0\"\u003e\u003cb data-path-to-node=\"18,3,0\" data-index-in-node=\"0\"\u003eDurable Binding:\u003c\/b\u003e High-quality \u003cb data-path-to-node=\"18,3,0\" data-index-in-node=\"30\"\u003ePaperback\u003c\/b\u003e format engineered for regular courtroom, chamber, and office reference.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,4,0\"\u003e\u003cb data-path-to-node=\"18,4,0\" data-index-in-node=\"0\"\u003eIn-Depth Coverage of Summons \u0026amp; Arrest:\u003c\/b\u003e Complete legal protocols on responding to summons, handling statements under Section 70, arrest provisions, and securing bail.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,5,0\"\u003e\u003cb data-path-to-node=\"18,5,0\" data-index-in-node=\"0\"\u003eFocus on Fake Invoicing \u0026amp; Tax Evasion:\u003c\/b\u003e Specialized strategies addressing fake invoice investigation networks, fraudulent ITC claims, and penalty proceedings.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"18,6,0\"\u003e\u003cb data-path-to-node=\"18,6,0\" data-index-in-node=\"0\"\u003ePractical Legal Safeguards:\u003c\/b\u003e Highlights constitutional rights, natural justice principles, and defenses available to taxpayers during searches, seizures, and raids.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"20\"\u003eWHAT THIS BOOK COVERS\u003c\/h2\u003e\n\u003cul data-path-to-node=\"21\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,0,0\"\u003e\u003cb data-path-to-node=\"21,0,0\" data-index-in-node=\"0\"\u003eInspection, Search \u0026amp; Seizure (Sections 67 \u0026amp; 68):\u003c\/b\u003e Detailed breakdown of authorization requirements (INS-01), search warrants, panchnama drafting, and seizure of goods, documents, and digital devices.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,1,0\"\u003e\u003cb data-path-to-node=\"21,1,0\" data-index-in-node=\"0\"\u003eSummons, Arrest \u0026amp; Bail Provisions (Sections 69 \u0026amp; 70):\u003c\/b\u003e Statutory framework for attendance, recording statements, bailable vs non-bailable offences, anticipatory bail, and regular bail strategies under GST law.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,2,0\"\u003e\u003cb data-path-to-node=\"21,2,0\" data-index-in-node=\"0\"\u003eFake Invoices \u0026amp; Tax Evasion Prosecutions:\u003c\/b\u003e In-depth analysis of fraudulent Input Tax Credit (ITC) chain investigations, bogus firms, and prosecution mechanisms under Section 132.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,3,0\"\u003e\u003cb data-path-to-node=\"21,3,0\" data-index-in-node=\"0\"\u003eOffences, Penalties \u0026amp; Confiscation (Sections 122–130):\u003c\/b\u003e Statutory penalties for tax evasion, deliberate misstatement, suppression of facts, and confiscation of goods\/conveyances.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,4,0\"\u003e\u003cb data-path-to-node=\"21,4,0\" data-index-in-node=\"0\"\u003eProvisional Attachment of Property (Section 83):\u003c\/b\u003e Legal grounds and judicial safeguards for challenging provisional attachment of bank accounts and business assets.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"21,5,0\"\u003e\u003cb data-path-to-node=\"21,5,0\" data-index-in-node=\"0\"\u003eLandmark Judicial Precedents:\u003c\/b\u003e Compilation of Supreme Court and High Court rulings on search validity, rights during summons, and restraint on arbitrary arrests.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"23\"\u003eWHO SHOULD BUY\u003c\/h2\u003e\n\u003cul data-path-to-node=\"24\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"24,0,0\"\u003e\u003cb data-path-to-node=\"24,0,0\" data-index-in-node=\"0\"\u003eChartered Accountants \u0026amp; Tax Consultants:\u003c\/b\u003e Essential guide for representing clients during GST raids, audit inquiries, and anti-evasion investigations.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"24,1,0\"\u003e\u003cb data-path-to-node=\"24,1,0\" data-index-in-node=\"0\"\u003eAdvocates \u0026amp; Indirect Tax Litigators:\u003c\/b\u003e Vital reference for filing writ petitions, bail applications, and challenging arbitrary enforcement actions before tribunals and High Courts.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"24,2,0\"\u003e\u003cb data-path-to-node=\"24,2,0\" data-index-in-node=\"0\"\u003eCorporate Tax Heads \u0026amp; CFOs:\u003c\/b\u003e Crucial risk-management text for understanding corporate exposure, compliance, and departmental search procedures in India.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"24,3,0\"\u003e\u003cb data-path-to-node=\"24,3,0\" data-index-in-node=\"0\"\u003eCA \/ CS \/ CMA Students:\u003c\/b\u003e Specialized reference text for advanced indirect tax, fraud investigation, and statutory compliance modules.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"24,4,0\"\u003e\u003cb data-path-to-node=\"24,4,0\" data-index-in-node=\"0\"\u003eLaw Students India \u0026amp; Judiciary Aspirants:\u003c\/b\u003e High-value reference for mastering GST enforcement laws, criminal procedure intersections, and local tax litigation.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"26\"\u003eWHY THIS BOOK IS VALUABLE\u003c\/h2\u003e\n\u003cul data-path-to-node=\"27\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"27,0,0\"\u003e\u003cb data-path-to-node=\"27,0,0\" data-index-in-node=\"0\"\u003eFocused Anti-Evasion Coverage:\u003c\/b\u003e Dedicated exclusively to GST search, seizure, summons, and arrest rather than general tax computation.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"27,1,0\"\u003e\u003cb data-path-to-node=\"27,1,0\" data-index-in-node=\"0\"\u003eProcedural \u0026amp; Strategic Defense:\u003c\/b\u003e Combines statutory provisions with practical strategies to protect taxpayer rights during enforcement actions.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"27,2,0\"\u003e\u003cb data-path-to-node=\"27,2,0\" data-index-in-node=\"0\"\u003eIncludes Up-to-Date Case Law:\u003c\/b\u003e Packed with updated High Court and Supreme Court precedents establishing parameters for departmental search powers.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"27,3,0\"\u003e\u003cb data-path-to-node=\"27,3,0\" data-index-in-node=\"0\"\u003eTrusted Authorship \u0026amp; Publishing:\u003c\/b\u003e Backed by decades of combined professional expertise from Dr. Sanjiv Agarwal and Bharat Law House.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"29\"\u003ePRODUCT DETAILS\u003c\/h2\u003e\n\u003cul data-path-to-node=\"30\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,0,0\"\u003e\u003cb data-path-to-node=\"30,0,0\" data-index-in-node=\"0\"\u003eTitle:\u003c\/b\u003e Bharat's GST Inspection, Search \u0026amp; Seizure (Including Summons, Arrest \u0026amp; Bail, Fake Invoices \u0026amp; Tax Evasion, Offences \u0026amp; Penalties)\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,1,0\"\u003e\u003cb data-path-to-node=\"30,1,0\" data-index-in-node=\"0\"\u003eAuthor:\u003c\/b\u003e CA. (Dr.) Sanjiv Agarwal \u0026amp; CA. (Dr.) Neha Somani\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,2,0\"\u003e\u003cb data-path-to-node=\"30,2,0\" data-index-in-node=\"0\"\u003ePublisher:\u003c\/b\u003e Bharat Law House Pvt. Ltd.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,3,0\"\u003e\u003cb data-path-to-node=\"30,3,0\" data-index-in-node=\"0\"\u003eLanguage:\u003c\/b\u003e English\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,4,0\"\u003e\u003cb data-path-to-node=\"30,4,0\" data-index-in-node=\"0\"\u003eEdition:\u003c\/b\u003e 3rd Edition, 2026\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"30,5,0\"\u003e\u003cb data-path-to-node=\"30,5,0\" data-index-in-node=\"0\"\u003eFormat:\u003c\/b\u003e Paperback\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"32\"\u003eBENEFITS\u003c\/h2\u003e\n\u003cul data-path-to-node=\"33\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"33,0,0\"\u003e\u003cb data-path-to-node=\"33,0,0\" data-index-in-node=\"0\"\u003eCourtroom \u0026amp; Office Readiness:\u003c\/b\u003e Master procedural nuances to handle unexpected GST inspections, summons, and searches with total confidence.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"33,1,0\"\u003e\u003cb data-path-to-node=\"33,1,0\" data-index-in-node=\"0\"\u003eEffective Litigation Defense:\u003c\/b\u003e Utilize concrete judicial precedents to secure bail, quash illegal summons, and release seized property.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"33,2,0\"\u003e\u003cb data-path-to-node=\"33,2,0\" data-index-in-node=\"0\"\u003eCareer Growth:\u003c\/b\u003e Establish authority and specialized legal expertise in high-demand GST litigation and criminal tax defense.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 data-path-to-node=\"35\"\u003eCALL TO ACTION\u003c\/h2\u003e\n\u003cp data-path-to-node=\"36\"\u003e\u003cb data-path-to-node=\"36\" data-index-in-node=\"0\"\u003eProtect your clients and elevate your GST litigation practice! Order your copy of Bharat's GST Inspection, Search \u0026amp; Seizure by Dr. Sanjiv Agarwal (3rd Edition 2026) today for fast delivery across India.\u003c\/b\u003e\u003c\/p\u003e","brand":"Lawpustak.com","offers":[{"title":"Default Title","offer_id":45316426268695,"sku":"GST-INSPECTION-SEARCH-\u0026-SEIZURE-BHARAT","price":1539.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0580\/7259\/6503\/files\/SoldByLawPustak_248x248px_-2026-07-20T125517.576.jpg?v=1784542566","url":"https:\/\/www.lawpustak.com\/products\/gst-inspection-search-seizure-sanjiv-agarwal-3rd-edition-2026","provider":"Lawpustak.com","version":"1.0","type":"link"}