GST Investigations Demands Appeals and Prosecution

 ......................................................................................................................................
Description
Goods and Services Tax (GST) is still new and young but use of powers of inspection, search, seizure, confiscation, provisional attachment, arrest and prosecution have been frequent if one goes by the number of orders of various High Courts passed till today. Tax officers have been vested with police powers which have the effect of curtailing personal liberty of taxpayers so as to safeguard public revenue. Orders passed by High Courts indicate that in several cases use of such powers were used by authorities without discretion. There are always two versions of any search and seizure operation as the department claims that taxpayer has not been cooperative while the taxpayer alleges highhandedness and harassment by the officers. It is the courts that test the truth of the facts through evidence. Power to arrest has been used in quite a large number of cases though increasing evasion and fraudulent availment of input tax credit are cited as the reasons behind the same. Surprisingly, we get more jurisprudence on criminal law particularly on arrest and bail through implementation of GST law.
Show cause notice forms the basis for commencement of a dispute, followed by hearing and passing of adjudication order. Many High Court orders point to notices issued being cryptic and vague probably because they are system-generated through GST portal and orders being passed without hearing in violation of principles of natural justice. Moreover as service of orders is made only through online mode, many are caught unawares. Orders-in-Appeal are being passed by departmental quasi-judicial authorities but further appeals have to wait as the GST Appellate Tribunal is yet to be constituted.
......................................................................................................................................
Table of Contents
Chapter 1. Introduction
Chapter 2. Inspection, Search and Seizure
Chapter 3. Summons for attendance and production of documents
Chapter 4. Audit and Access to business premises
Chapter 5. Detention, seizure and release of goods and conveyances in transit
Chapter 6. Demands and Adjudication
Chapter 7. Confiscation of goods or conveyance and penalty
Chapter 8. Appeals and Revision
Chapter 9. Arrest, Bail and Prosecution
Chapter 10. Provisional attachment & Recovery of dues
Chapter 11. Burden of proof and certain procedures
......................................................................................................................................
Author Details
Dr. G. Gokul Kishore is an Advocate and indirect tax expert with more than 30 years of experience. He represents industry before adjudicating & appellate authorities and High Court. He advises members of industry on GST, Customs, FEMA, Legal Metrology, IPR and Corporate laws. He was part of Tier-1 law firm for nine years after handling editorial assignments in Excise Law Times & Service Tax Review for five years. He worked in the Central Excise Department for twelve years.
Dr. Gokul Kishore has written extensively and published over 400 articles in print and online media like Financial Express, Taxmann, Taxindia- online, VILGST, ELT and STR. He regularly delivers lecture as part of training sessions for both departmental officers and taxpayers. He holds doctorate for research in indirect taxation. He is the co-author of the book "Cross-Border Transactions under Tax Laws & FEMA" published by Taxmann.
R. Subhashree is an Advocate specializing in Income Tax law. She represents industry before assessing & appellate authorities and ITAT. She focuses on both domestic and international taxation besides GST and has advised industry on structuring, residency, withholding obli- gations, FTS, royalty and applicability of DTAA. Her advisory includes IPR, Contracts and Commercial laws. She was associated with Tier-1 law firm for nine years.
Subhashree is a regular writer on direct tax changes and major rulings for the past 17 years. Her articles have been published in Financial Express, Taxmann, VILGST and Taxindiaonline. She is the co-author of the book "Cross-Border Transactions under Tax Laws & FEMA" published by Taxmann.