Taxmann GST Investigations Demands Appeals & Prosecution By G. Gokul Kishore , R. Subhashree Edition April 2025

This book is a comprehensive commentary that discusses the procedural and substantive aspects of India’s Goods and Services Tax (GST) law, focusing on the investigative, adjudicatory, and prosecutorial framework. At its core, the book explores how the GST regime empowers tax authorities with quasi-judicial and police powers—ranging from inspections, searches, and seizures to provisional attachments and arrests. With a wealth of case laws from various High Courts and the Supreme Court, the book provides a balanced commentary on how these powers are used and, at times, misused, shedding light on recent jurisprudence and departmental practices. The authors—seasoned advocates with decades of experience—lucidly explain critical concepts and procedures, making this helpful for stakeholders. The book’s illustrations, backed by statutory references, departmental instructions, and judicial rulings, help readers easily navigate complex GST disputes and compliance scenarios.

This book is intended for the following audience:

• Tax Professionals and Chartered Accountants – To guide them through the intricate procedures of GST investigation, adjudication, and appeals
• Advocates and Legal Practitioners – To reference authoritative commentaries and case laws for courtroom and tribunal proceedings
• Corporate and MSME Tax Teams – To ensure internal compliance during audits and to effectively respond to show cause notices and other enforcement measures
• GST Officers and Departmental Staff – To gain structured insights and clarity on the legal framework, procedures, and established jurisprudence
• Academicians and Researchers – For in-depth study of GST laws, especially in areas where they overlap with criminal law and constitutional principles relating to personal liberty
• Judicial Officers – As a handy reference to the evolving GST jurisprudence across High Courts and the Supreme Court

The Present Publication is the 4^th Edition and amended by the Finance Act 2025. It is authored by Dr G. Gokul Kishore & R. Subhashree, with the following noteworthy features:

• [Thorough Commentary]
• Detailed explanation of provisions relating to inspections, search, seizure, detention, confiscation, arrests, provisional attachment, and prosecution under GST law
• Discusses the evolution of pre-GST jurisprudence and its applicability to GST
• [Extensive Case Law Coverage]
• Summaries and references to numerous High Court and Supreme Court judgments
• Illustrative practical scenarios and departmental practices, highlighting both correct and problematic enforcement
• [Practical Insights and Departmental Instructions]
• Inclusion of official instructions, SOPs, and circulars (e.g., guidelines on search operations, provisional attachments, detention of goods)
• Step-by-step procedural clarity, from the issuance of show cause notices to filing appeals
• [Focus on Safeguards and Natural Justice]
• Emphasis on taxpayers’ rights and procedural safeguards under the law
• Exploration of how courts have interpreted principles of personal liberty and fair hearing
• [Guidance on Appeals & Revision]
• Detailed coverage on appeals before the First Appellate Authority, Appellate Tribunal, High Courts, and Supreme Court
• Explains newly introduced or amended provisions for appellate forums, especially considering the upcoming constitution of the GST Appellate Tribunal
• [User-friendly Structure]
• Systematic chapter-wise breakdown and an extensive subject index
• Appendices collate relevant statutory provisions and guidelines in one place
• [Authority of Authors]
• Dr G. Gokul Kishore has over thirty years of experience in indirect taxes, having served in government and top-tier law firms. His expertise spans GST, Customs, FEMA, and related corporate laws. He also has significant experience in writing and delivering lectures for both departmental officers and taxpayers
• R. Subhashree is an expert in Income Tax and GST, with extensive involvement in direct and indirect tax litigation, advising on withholding obligations, double taxation avoidance, and cross-border taxation

The coverage of the book is as follows:

• Chapter 1 – Introduction
• An overview of the quasi-judicial powers and the ‘police’ powers conferred on GST officers and how the courts have balanced revenue interests with personal liberty
• Chapter 2 – Inspection, Search & Seizure
• Examines the powers and procedures related to surprise checks, search warrants, and seizure of goods/documents, along with judicial standards for a valid search
• Chapter 3 – Summons for Attendance & Production of Documents
• Clarifies how summons are issued, compliance obligations, and evidentiary value of recorded statements
• Chapter 4 – Audit & Access to Business Premises
• Explains departmental audits, rights and duties of registered persons, time limits for completion, and statutory safeguards
• Chapter 5 – Detention & Release of Goods/Conveyances
• Covers movement of goods under GST, e-way bill compliance, grounds for detention, and the procedure for release upon payment of tax and penalty
• Chapter 6 – Demands & Adjudication
• Outlines the show cause notice mechanism, hearing procedures, time limits for adjudication, and the interplay between interest, penalty, and principal tax demands
• Chapter 7 – Confiscation of Goods or Conveyance & Penalty
• Discusses confiscation provisions, redemption fine, ownership vesting, and the need to prove mens rea where necessary
• Chapter 8 – Appeals & Revision
• Explores appellate remedies before departmental authorities, GST Appellate Tribunal, High Courts, and Supreme Court, including pre-deposit requirements, condonation of delay, and the scope of revisionary powers
• Chapter 9 – Arrest, Bail & Prosecution
• Details the powers of arrest for GST offences, bail provisions, interplay with criminal law, and guidelines on initiating prosecution
• Chapter 10 – Provisional Attachment & Recovery of Dues
• Reviews the Commissioner’s powers for securing revenue, including attachment of bank accounts and immovable property, and the procedure for recovery of tax dues
• Chapter 11 – Burden of Proof & Certain Procedures
• Addresses evidentiary rules, presumption of culpable mental state, documents, and specialised procedures like taking samples and publishing offender details.
• Appendices
• List of Proper Officers for Issuing Show Cause Notices
• Instructions for detention, provisional attachment, and SOPs for search, seizure, and inspection by different State GST departments
• Relevant Sections of the CGST Act, 2017
• Subject Index

The structure of the book is as follows:

• Sequential Chapter Flow – From the foundational concepts (inspection/search) to advanced topics (prosecution, appeals) for easy navigation
• Clear Subheadings & Topic-wise Discussion – Each chapter breaks down subtopics (e.g., reasons to believe, search warrants, parallel proceedings, etc.) to support quick referencing
• Case Law Integration – Judicial precedents are methodically integrated into each chapter, demonstrating how laws and procedures apply in disputes
• Appendices & Supplementary Materials – Comprehensive reference materials like SOPs, departmental instructions, forms, and relevant statutory provisions are neatly compiled in appendices