GST Inspection, Search & Seizure: Including Summons, Arrest & Bail, Fake Invoices & Tax Evasion, Offences & Penalties (3rd Edition, 2026)

GST Inspection, Search & Seizure: Including Summons, Arrest & Bail, Fake Invoices & Tax Evasion, Offences & Penalties (3rd Edition, 2026) is an authoritative commentary authored by CA. (Dr.) Sanjiv Agarwal and CA. (Dr.) Neha Somani, published by Bharat Law House. The book offers an in-depth analysis of the enforcement and investigative provisions of the Goods and Services Tax (GST) regime in India.This updated edition comprehensively explains legal provisions relating to GST inspection, search, seizure, summons, arrest, bail, fake invoicing, tax evasion, offences, prosecution, compounding, and penalties. It incorporates the latest legislative amendments, notifications, circulars, and important judicial pronouncements, enabling readers to understand the practical application of GST enforcement laws.Written in a clear and structured manner, the book combines statutory analysis with practical guidance, making it valuable for professionals handling GST litigation, audits, investigations, and compliance matters. It discusses procedural safeguards, powers of GST authorities, taxpayer rights, and legal remedies available during enforcement proceedings.An essential resource for chartered accountants, company secretaries, advocates, tax consultants, GST practitioners, finance professionals, departmental officers, corporate tax teams, and advanced law students, this book provides reliable and up-to-date guidance for navigating complex GST enforcement issues while ensuring compliance with Indian tax laws.