Description GST Search, Seizure, Summon & Arrest – 1st Edition (2026) by Suresh Sharma and Varun Sharma is a detailed and authoritative treatise on enforcement powers under the GST law. Published by Bharat Publishers, this book provides an in-depth analysis of legal provisions governing search, seizure, summons, arrest, and prosecution under GST. Spread across 448 pages, the book combines statutory interpretation with judicial precedents, procedural safeguards, and practical guidance, making it an indispensable resource for tax professionals, advocates, chartered accountants, GST officers, and businesses. �� Key Highlights: Exhaustive coverage of GST enforcement provisions Analysis of judicial pronouncements and departmental practices Practical guidance on rights, duties, and safeguards Useful for litigation, compliance, and advisory work �� Limited-Time Offer: Enjoy a Flat 25% Discount with Free Shipping Chapter Number Description Page Number Bharat? 5 Preface 11 Feedback 12 Acknowledgments 13 Author’s Note to the Reader 14 Detailed Contents 17 Part A Foundations of GST Enforcement Chapter 1 India before GST: A Nation Navigating through Tax Chaos 1 Chapter 2 Understanding GST: From Vision to System 8 Chapter 3 GST Enforcement Authorities, Jurisdiction & Powers 16 Chapter 4 Constitutional & Legal Safeguards – The Shield before the Sword 47 PART B The Enforcement Toolkit Chapter 5 Summons under GST – (Section 70) 71 Chapter 6 Inspection v Search: Where Procedure Meets Power 99 Chapter 7 Seizure under GST 152 Chapter 8 Arrest, Custody and Bail under GST 195 PART C Offences, Prosecution & Multi-Law Exposure Chapter 9 Offences, Penalties & Prosecution under GST 241 Chapter 10 Interplay with other Laws & Concurrent Operations 273 Chapter 11 Practical Enforcement Reality under GST 296 Chapter 12 Introduction to the Reform Blueprint 325 Chapter 13 List of Case References 343
