GST Inspection, Search & Seizure | CA Sanjiv Agarwal (3rd Ed. 2026)
Navigate the most critical enforcement provisions of the GST regime with Bharat's GST Inspection, Search & Seizure. Authored by indirect tax experts CA. (Dr.) Sanjiv Agarwal and CA. (Dr.) Neha Somani, this 3rd Edition (2026) provides an exhaustive legal analysis of departmental enforcement actions.
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✔ Comprehensive Enforcement Guide: In-depth coverage of Inspection, Search, Seizure, Summons, Arrest, and Bail provisions under GST.
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✔ New Criminal Laws Integrated: Features updated references to the Bharatiya Nagarik Suraksha Sanhita, 2023 and Bharatiya Nyaya Sanhita, 2023.
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✔ Contemporary GST Frauds: Dedicated chapters dissecting fake invoices, input tax credit (ITC) scams, and evasion strategies based on reported judicial cases and CBIC circulars.
Supreme Court Judgements on GST – Dr. Sanjiv Agarwal
Supreme Court Judgements on GST by Dr. Sanjiv Agarwal – 3rd Edition 2025. An authoritative case-law digest of landmark Supreme Court rulings on GST, with case summaries, ratio decidendi, and statutory cross-references. Covers classification disputes, valuation issues, and constitutional challenges — an essential reference for litigators, GST practitioners, and corporate tax teams.
