GST Search and Seizure, Audit, Scrutiny and Assessment, Appeal and Revision by CA Satyadev Purohit – Edition 2026

Description

For the purpose of preventing evasion of tax by adopting various tactics by mischievous taxpayers, the provisions relating to inspection, search and seizure, detention and confiscation have been enshrined under the Central Goods and Services Tax Act, 2017 (in short the CGST Act). The provisions are very stringent and consequences of violations are harsh.

In order to handle the inspection, search and seizure proceeding effectively and efficiently, it is necessary to have thorough knowledge of the related statutory provisions, departmental circulars, press releases and important judicial pronouncements.

The present Book Treatise on GST Search & Seizure, Audit, Scrutiny & Assessment, Appeal & Revision is designed and authored to cater to the practice need of the GST Practitioners and Tax Consultants.

The Book has been divided into the following five parts:

Part I of the Book contains commentary on the provisions relating to Power of Inspection, Search and Seizure under section 67, Inspection of Goods in Movement under section 68, Power to Summon Persons to Give Evidence and Produce Documents under section 70 and Access to Business Premises under section 71 of the CGST Act.

Part II of the Book comprises commentary on the provisions relating to Detention of Goods and Conveyance in Transit and Release thereof under section 129, Imposition of Penalty under section 129(3) and Confiscation of Goods under section 130.

Part III of the Book encompasses commentary on the provisions relating to Scrutiny of GST Returns under section 61, Departmental audit under section 65, Audit Procedure and Compliances, Provisional Assessment under section 60, Best-Judgment Assessment under section 62, Assessment of Unregistered Persons under section 63, Summary Assessment under section 64, Demand of Tax under sections 73, 74 and 74A and General Provisions Relating to Tax Determination of Tax Under Section 75.

Part IV of the Book comprises commentary on the Penalties Imposable under GST law for various violations, Prosecution for various offences, Arrest and Compounding of Offences.

Part V of the Book contains remedial measures in the form of Appeal, Revision and Rectification of Mistakes. This Part comprises chapters on Appeal to Appellate Authority, Manner of Filing Appeal to Appellate Authority, Limitation Period for Filing Appeal, Appeal to Appellate Tribunal, Appeal to High Court and Supreme Court and Rectification of Mistake Apparent from Record.

The gist of relevant Circulars, Instructions and Press Releases has been incorporated at the relevant text of the each chapter and the full text thereof has been reproduced in Appendix to the Chapters.

The law stated in the book is updated till the Finance Act, 2026.

The digests of the important judicial pronouncements have also been incorporated at the relevant text.

We believe that the book would prove to be of immense use for the Chartered Accountants in Practice as well as those in industry, Advocates, GST Practitioners and Tax Consultants in handling the various GST proceedings, efficiently and effectively.

Notwithstanding the best of our care, the likelihood of certain shortcomings having crept into this book cannot be ruled out. We, therefore, solicit creative feedback from our esteemed readers to bring to our notice any mistakes, errors, omissions or discrepancies, as and where noticed by them.