GST Search, Seizure, Summon and Arrest by Suresh Sharma and Varun Sharma – 1st Edition 2026

Description

Part A

Foundations of GST Enforcement

Chapter 1       India before GST: A Nation Navigating through Tax Chaos

Chapter 2       Understanding GST: From Vision to System

Chapter 3       GST Enforcement Authorities, Jurisdiction & Powers

Chapter 4       Constitutional & Legal Safeguards – The Shield before the Sword

Part B

The Enforcement Toolkit

Chapter 5       Summons under GST – (Section 70)

Chapter 6       Inspection v Search: Where Procedure Meets Power

Chapter 7       Seizure under GST

Chapter 8       Arrest, Custody and Bail under GST

Part C

Offences, Prosecution &
Multi-Law Exposure

Chapter 9       Offences, Penalties & Prosecution under GST

Chapter 10     Interplay with other Laws & Concurrent Operations

Chapter 11     Practical Enforcement Reality under GST

Chapter 12     Introduction to the Reform Blueprint

Chapter 13     List of Case References