GST Search, Seizure, Summon & Arrest (1st Edition, 2026)
- Year of Publication: 2026
- Edition: 1st
- ISBN: 978-93-47779-42-8
- No.of Pages: 449
GST enforcement is one of the most critical, yet least understood, components of India’s indirect tax framework. While the GST law is uniform and codified, its practical application in investigations, summons, searches, seizures, arrests, and prosecution. often varies based on digital evidence, behavioural indicators, documentation practices, and judicial interpretations.
This book has been written to bring clarity, structure, and real-world understanding to the most sensitive chapters of GST. It is not merely a legal commentary; it is a practitioner-oriented manual that blends statutory provisions with ground realities, supported by case laws, operational insights, and step by step breakdowns of how enforcement actions unfold in practice. Designed for GST officers, tax professionals, lawyers, industry leaders, and students of taxation, the book explains:
- How summons are issued and responded to,
- How searches and seizures are conducted,
- How digital evidence is collected and evaluated,
- How arrests are authorised and executed,
- How investigation progress from suspicion to adjudication, and
- How courts evaluated procedural fairness and constitutional safeguards of taxpayer rights.
From the busy courtrooms of the old Sales Tax and VAT days to the fast-changing world of GST, Advocate Suresh Sharma has built a long and successful career through hard work, passion, and deep knowledge. He has been practising in the field of taxation for more than 3 decades. He began his career as a tax professional handling Income Tax, Sales Tax, VAT, LBT, and Service Tax matters, having immense knowledge and is well versed with all the laws. Over the years, he is renowned for his expertise in handling matters pertaining to direct and indirect taxation.
Varun Sharma is a second-generation lawyer who developed a strong interest in taxation from his very first year of law school. Inspired by his idol and father, Adv. Suresh Sharma, he began working alongside him at an early stage, gaining hands-on experience in taxation matters. He has pursued his masters in Taxation law from O.P. Jindal Global Law School and his practical exposure in direct and indirect taxation has helped him to build a strong foundation. He is carrying forward a legacy of tax expertise with fresh perspective and purpose.
About Taxsutra:
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
About Bharat Law House Pvt Ltd
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
Similar Books
Ratings and Reviews
Overall Rating
- Year of Publication: 2026
- Edition: 1st
- ISBN: 978-93-47779-42-8
- No.of Pages: 449
GST enforcement is one of the most critical, yet least understood, components of India’s indirect tax framework. While the GST law is uniform and codified, its practical application in investigations, summons, searches, seizures, arrests, and prosecution. often varies based on digital evidence, behavioural indicators, documentation practices, and judicial interpretations.
This book has been written to bring clarity, structure, and real-world understanding to the most sensitive chapters of GST. It is not merely a legal commentary; it is a practitioner-oriented manual that blends statutory provisions with ground realities, supported by case laws, operational insights, and step by step breakdowns of how enforcement actions unfold in practice. Designed for GST officers, tax professionals, lawyers, industry leaders, and students of taxation, the book explains:
- How summons are issued and responded to,
- How searches and seizures are conducted,
- How digital evidence is collected and evaluated,
- How arrests are authorised and executed,
- How investigation progress from suspicion to adjudication, and
- How courts evaluated procedural fairness and constitutional safeguards of taxpayer rights.
From the busy courtrooms of the old Sales Tax and VAT days to the fast-changing world of GST, Advocate Suresh Sharma has built a long and successful career through hard work, passion, and deep knowledge. He has been practising in the field of taxation for more than 3 decades. He began his career as a tax professional handling Income Tax, Sales Tax, VAT, LBT, and Service Tax matters, having immense knowledge and is well versed with all the laws. Over the years, he is renowned for his expertise in handling matters pertaining to direct and indirect taxation.
Varun Sharma is a second-generation lawyer who developed a strong interest in taxation from his very first year of law school. Inspired by his idol and father, Adv. Suresh Sharma, he began working alongside him at an early stage, gaining hands-on experience in taxation matters. He has pursued his masters in Taxation law from O.P. Jindal Global Law School and his practical exposure in direct and indirect taxation has helped him to build a strong foundation. He is carrying forward a legacy of tax expertise with fresh perspective and purpose.
About Taxsutra:
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
About Bharat Law House Pvt Ltd
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
