GST Scrutiny, Assessment, Adjudication, Demand & Recovery by CA. (Dr.) Sanjiv Agarwal & CA. (Dr.) Neha Somani - 3rd Edition 2026 | Bharat Law House Pvt. Ltd.

About the Authors

Dr. Sanjiv Agarwal is a distinguished Chartered Accountant, author, and GST expert with decades of experience in indirect taxation, advisory, and litigation. He has authored multiple authoritative books on GST and taxation laws and is widely respected for his analytical approach and practical clarity.

Dr. Neha Somani is a Chartered Accountant and academician with specialization in GST law, compliance, and litigation. She contributes extensively to professional publications and seminars and brings deep practical and academic insight into GST procedures and departmental actions.

Description

GST Scrutiny, Assessment, Adjudication, Demand & Recovery (3rd Edition – 2026) is a comprehensive and practical guide covering the complete framework of scrutiny proceedings, assessment mechanisms, adjudication process, and recovery provisions under the Goods and Services Tax (GST) law in India.

Authored by renowned tax experts Dr. Sanjiv Agarwal and Dr. Neha Somani, this edition provides updated legal provisions, recent amendments, landmark judicial pronouncements, departmental clarifications, and procedural guidance relevant for professionals and taxpayers.

The book explains complex GST procedures in a simplified, structured manner with practical insights, case laws, flowcharts, and real-life illustrations. It is an essential reference for Chartered Accountants, GST Practitioners, Tax Consultants, Advocates, Departmental Officers, and Corporate Tax Teams.

The 3rd Edition (2026) is fully updated with the latest amendments, circulars, notifications, and important judicial rulings relating to scrutiny of returns, best judgment assessment, provisional assessment, audit, demand notices, adjudication orders, and recovery proceedings.