{"product_id":"gst-investigations-demands-appeals-prosecution","title":"GST Investigations Demands Appeals \u0026 Prosecution","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eGST Investigations, Demands, Appeals \u0026amp; Prosecution\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e 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\u003csup\u003eth\u003c\/sup\u003e 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 \u003cem\u003eRadhika Agarwal v. Union of India\u003c\/em\u003e on arrest, and the High Court jurisprudence shaping the early functioning of the GST Appellate Tribunal.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is intended for the following audience:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eTax Professionals—Chartered Accountants, Cost Accountants and Company Secretaries\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eadvising on departmental proceedings, replies to SCNs, appeals and writ strategy\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eAdvocates and Senior Counsel\u003c\/em\u003e\u003c\/strong\u003e—appearing before adjudicating authorities, the GST Appellate Tribunal, High Courts and the Supreme Court in indirect tax matters\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eIndustry \u0026amp; in-house tax teams\u003c\/em\u003e\u003c\/strong\u003e—managing investigations, summons compliance, audit responses, detention of goods in transit, provisional attachment and recovery proceedings\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eDepartmental officers of CBIC and State GST\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eauthorities exercising inspection, audit, adjudication, appellate and prosecution functions\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eMembers of the Judiciary\u003c\/em\u003e\u003c\/strong\u003e—dealing with writ petitions, bail applications and tax appeals under GST\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eAcademia \u0026amp; Students\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eof advanced indirect tax, who require an integrated treatment of substantive provisions and procedural jurisprudence\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48755401162971,"sku":null,"price":1009.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/1777279409588_1_9789371262378_Detail-Page.jpg?v=1778218611","url":"https:\/\/legalmatrixpublications.com\/products\/gst-investigations-demands-appeals-prosecution","provider":"Legal Matrix Publications","version":"1.0","type":"link"}