Bharat’s GST Scrutiny, Assessment, Adjudication, Demand and Recovery by Dr. Sanjiv Agarwal – 3rd Edition 2026.

Bharat’s GST Scrutiny, Assessment, Adjudication, Demand and Recovery by Dr. Sanjiv Agarwal – 3rd Edition 2026.

About GST SCRUTINY, ASSESSMENT, ADJUDICATION, DEMAND & RECOVERY

As the GST regime matures, the focus of the Department has aggressively shifted from “Compliance” (filing returns) to “Litigation” (Scrutiny, Audits, and Raids). Dr. Sanjiv Agarwal’s specialized treatise is the ultimate survival guide for Chartered Accountants, Tax Advocates, and Corporate Finance teams dealing with the influx of Show Cause Notices (SCN) and Demand Orders.

Unlike general GST commentaries that cover everything from registration to refunds, this book is laser-focused on the contentious areas: How to handle a notice, how to draft a watertight reply, and how to defend a client during adjudication proceedings.

What is Inside? (The Litigation Lifecycle)

The book follows the chronological lifecycle of a GST case, providing actionable advice at every stage:

• Scrutiny of Returns (Section 61):

  • Detailed analysis of Form ASMT-10 (Notice for Discrepancy).

  • Strategies for drafting a convincing reply in Form ASMT-11 to drop proceedings before they escalate to a Show Cause Notice (SCN).

• Audit & Inspection (Section 65/66):

  • Step-by-step guide to handling Departmental Audits (ADT-01) and Special Audits nominated by the Commissioner.

  • Checklists: What documents to produce during an audit and, crucially, what not to volunteer.

• Search, Seizure & Arrest (Section 67/69):

  • Critical commentary on the powers of officers during a raid (“Search”) versus an inspection.

  • Rights of the taxpayer during the recording of statements (Summons under Section 70) and how to handle “forced” reversals of ITC.

• Adjudication & Demand (Section 73/74):

  • The vital distinction between “Bonafide Error” (Sec 73 – No Penalty/Low Penalty) and “Fraud/Suppression” (Sec 74 – High Penalty).

  • Drafting replies to the Summary of Show Cause Notice (DRC-01) and analyzing the Summary of Order (DRC-07).

• Recovery Proceedings (Section 78/79):

  • Remedies against “Garnishee Proceedings” (attachment of bank accounts) and recovery from third parties.

  • How to obtain a stay on demand by filing an appeal.

Why Professionals Trust Dr. Sanjiv Agarwal:

• Drafting Support: The book is renowned for providing Draft Replies and Specimen Submissions for common notices, saving practitioners hours of drafting time.

• Judicial Precedents: It integrates the latest High Court judgments that limit the Department’s power to arrest or block Input Tax Credit (ITC) arbitrarily (Rule 86A).

• Practical Strategy: It doesn’t just explain the law; it explains the tactic—when to pay the tax “under protest” to stop interest accumulation and when to fight it out.

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