GST Inspection, Search & Seizure

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Description
Including : Summons, Arrest & Bail, Fake Invoices & Tax Evasion, Offences & penalties
GST is one of the most sweeping indirect tax reforms in any federal polity in the world, in which complexities such as multiplicity of taxes and cesses, multiplicity of rates, multiple compliances, and cascading of taxation have been removed. This game-changing reform has to a large extent resulted in ease of doing business as well as reduction in the overall tax burden on the consumers and the common people. On the other hand, it has brought in strict regulatory framework including its administration, online compliances and curbing of tax evasion. Though GST in India shall be completing five years in June, 2022, there is a lot of scope for different interpretation and litigation between the tax payers and revenue authorities. The tax administration is now able to trace and track transactions and catch hold of tax evaders and punish them. The present book in your hands is an unique book exclusively dealing with highly controversial and rather scary issues from taxpayer's viewpoint covered in Chapter XIV on Inspection, Search, Seizure and Arrest (Sections 67 to 72) and Chapter XIX on Offences and Penalties (Sections 122 to 138). Search and seizure provisions contained in tax statutes are provided to act as a restraint on evasion of taxes. Such powers are within the constitutional frame work and cannot be considered as violative of Article 19 of Constitution of India.
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Contents
Chapter 01 : GST in India - An Overview
Chapter 02 : Search, Seizure and Summons: Legal Framework
Chapter 03 : Legal Terminology and Principles of Interpretation
  Annexure 3.1       Text of Circular No. 1/1/2017, dated 26.06.2017
  Annexure 3.2       Text of Circular No. 3/3/2017-GST, dated 05.07.2017
  Annexure 3.3       Text of Circular No. 31/05/2018-GST, dated 09.02.2018
  Annexure 3.4       Text of Circular No. 157/13/2021-GST, dated 20.07.2021
  Annexure 3.5       Text of Circular No. 169/01/2022-GST, dated 12.03.2022
  Annexure 3.6       Text of Instruction No. 02/2021-22 [GST-Investigation], dated 22.09.2021
Chapter 04 : Inspection, Search & Seizure
  Annexure 4.1       Text of Rules 139, 140 and 141 of Central Goods and Services Tax Rules, 2017
                                 (CGST Rules, 2017)
  Annexure 4.2       Text of Forms GST INS-01, GST INS-02, GST INS-03, GST INS-04 and GST INS-05 of Central
                                 Goods and Services TaxRules, 2017 (CGST Rules, 2017)
  Annexure 4.3       Text of sections 47, 51, 94, 99, 100, 101,103, 165 and 166 of the Code of Criminal
                                 Procedure, 1973
  Annexure 4.4       Text of F. No. GST/INV/DGOV Reference/20-21 dated 02.02.2021
  Annexure 4.5       Text of Notification No. 27/2018-Central Tax dated 13.06.2018
Chapter 05 : Inspection of Goods in Movement
  Annexure 5.1       Text of Circular No. 3/3/2017-GST dated 05.07.2017
  Annexure 5.2       Text of Circular No. 41/15/2018-GST dated 13.04.2018
  Annexure 5.3       Text of Circular No. 47/21/2018-GST dated 08.06.2018
  Annexure 5.4       Text of Circular No. 49/23/2018-GST dated 21.06.2018
  Annexure 5.5       Text of Circular No. 64/38/2018-GST dated 14.09.2018
  Annexure 5.6       Text of Circular No. 122/41/2019-GST dated 05.11.2019
Chapter 06 : Arrest & Bail
Chapter 07 : Summon Proceedings
  Annexure 7.1       Text of Section 172, 175, 179, 193 and 228 of Indian Penal Code, 1860
  Annexure 7.2       Text of the summon under section 70 of CGST Act, 2017
Chapter 08 : Access to business premises and Proper Officers
Chapter 09 : Detention, Seizure and Release of Goods and Conveyance in Transit
Chapter 10 : Confiscation of Goods (Confiscation & Penalty in relation to Goods & Services)
Chapter 11 : Offences
  Annexure 11.1     Text of Rules 162 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
  Annexure 11.2     Forms GST CPD-01 and GST CPD-02 of Central Goods and Services Tax Rules, 2017
                                 (CGST Rules, 2017)
  Annexure 11.3     Text of Section 320 of Code of Criminal Procedure, 1973 (CRPC, 1973)
Chapter 12 : Fake Invoices and Tax Evasion  (Including reported cases)
  Annexure 12.1     Standard Operating Procedure (SOP) for utilising the fake invoice Issuers
                                 datasets by SGST authorities — reg
  Annexure 12.2     Text of Press Releases/Media Reports in practices of tax evasion relating to
                                 GST Frauds/Fake Bogus Invoices/Input Tax Credit Scams
Appendix 1    Abbreviations used in the Book
Appendix 2    Meaning of Important Legal Maxims 
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Author Details
Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), D.Litt. (h.c.) aged 64, is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Fellow member of the Institute of Company Secretaries of India (ICSI) besides being an associate member of the Institute of Chartered Secretaries and Administration, London (UK). He is also a post-graduate in Accountancy and Business Statistics from the University of Rajasthan, Jaipur. He has been awarded Doctorate of Philosophy for the title "A Conceptual Approach to Corporate Governance: Preparation for Global Interface" from R.A. Poddar Institute of Management, University of Rajasthan, Jaipur and holds a Diploma in Corporate Governance (PMQ Course) from the ICSI. He has recently been conferred with D.Litt (h.c.) from Commonwealth Vocational University, Kingdom of Tonga. He is also a qualified Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI) and registered on the panel of Independent Director maintained by IICA, Ministry of Corporate Affairs (MCA).
Ms. Neha Somani, B.Com, FCA, PhD (h.c.) is a promising Chartered Accountant in practice with a decade long professional experience. Apart from being a Fellow member of the Institute of Chartered Accountants of India (ICAI), she possesses a PhD degree on the research work done in Goods & Services Tax (GST) from Commonwealth Vocational University, Kingdom of Tonga.
Since April 2015, she is associated with M/s Agarwal Sanjiv & Company, Chartered Accountants, dealing mainly in Indirect Taxes with a specific focus on Service Tax, Customs and Goods and Services Tax. She has worked in different areas of Indirect Tax which, inter alia, include handling tax advisory, adjudication, litigation, GST audits and training.
Dr. Saurabh Agarwal, M.Com, FCA is a chartered accountant in practice and has over twelve years of experience in multiple private sector banks and multi-national companies providing expert knowledge in areas covering internal audit, due diligence, CXO advisory, business finance, financial planning & analysis, strategy formation and financial modeling to name a few. He is engaged in matters of statutory audits, bank audits, company law matters and client advisory in indirect taxation including GST compliance, assessments, adjudication and appellate matters. He is partner with M/s Agarwal Sanjiv & Company, Chartered Accountants, Jaipur since 2023.