GST Investigations Demands Appeals & Prosecution

GST Investigations, Demands, Appeals & Prosecution is a court-tested commentary on the enforcement, dispute resolution and penal provisions of the GST law. It addresses the operational reality that GST officers wield both quasi-judicial powers and police powers—powers which curtail personal liberty, attach property, detain goods, and lead to arrest and prosecution—and that the daily output of the High Courts now constitutes the most reliable map of where those powers stop. The 5^th Edition is updated to reflect the Finance Act 2026 amendments and the law as it stood in April 2026, including the new proper-officer assignments under Sections 74A, 75(2) and 122 of the CGST Act, the Supreme Court's intervention in Radhika Agarwal v. Union of India on arrest, and the High Court jurisprudence shaping the early functioning of the GST Appellate Tribunal.

This book is intended for the following audience:

• Tax Professionals—Chartered Accountants, Cost Accountants and Company Secretaries advising on departmental proceedings, replies to SCNs, appeals and writ strategy
• Advocates and Senior Counsel—appearing before adjudicating authorities, the GST Appellate Tribunal, High Courts and the Supreme Court in indirect tax matters
• Industry & in-house tax teams—managing investigations, summons compliance, audit responses, detention of goods in transit, provisional attachment and recovery proceedings
• Departmental officers of CBIC and State GST authorities exercising inspection, audit, adjudication, appellate and prosecution functions
• Members of the Judiciary—dealing with writ petitions, bail applications and tax appeals under GST
• Academia & Students of advanced indirect tax, who require an integrated treatment of substantive provisions and procedural jurisprudence