Bharat’s GST Inspection, Search & Seizure by CA. (Dr.) Sanjiv Agarwal – 3rd Edition 2026.

When departmental enforcement actions are initiated, professionals need immediate, authoritative, and actionable legal guidance. Bharat’s GST Inspection, Search & Seizure is the definitive reference for understanding the limits and applications of the GST department’s investigative powers. Authored by veteran litigator CA. (Dr.) Sanjiv Agarwal and CA. (Dr.) Neha Somani, this 3rd Edition (2026) breaks down the complex intersection of GST law, criminal procedure, and constitutional rights.

Complete Statutory & Procedural Coverage

The book systematically maps the legal framework governing intelligence-based enforcement actions, supported by an exhaustive compilation of relevant CBIC circulars, instructions, and forms.

• Inspection & Search (Chapter 4 & 5): Details the powers of Proper Officers, access to business premises, and the inspection of goods in movement (including E-Way Bill rules and detention procedures).

• Summons, Arrest & Bail (Chapters 6 & 7): Critically examines the guidelines for issuing summons under Section 70 of the CGST Act, the issuance of lookout circulars, and the integration of new criminal laws (BNS and BNSS 2023).

• Fake Invoices & Tax Evasion (Chapter 12): A highly contemporary module dissecting the anatomy of GST frauds, bogus invoices, and ITC scams. It includes the Standard Operating Procedure (SOP) for utilizing fake invoice issuer datasets by SGST authorities.

Exhaustive Annexures & Legal Maxims

This edition is heavily fortified with primary source material, ensuring practitioners don’t have to look elsewhere:

• Forms & Notifications: Reproduces texts of all critical GST INS forms (INS-01 to INS-05), GST CPD forms, and DGGI instructions.

• State-Specific Protocols: Includes crucial circulars from state GST departments (Kerala, Tamil Nadu) regarding the detention, seizure, and release of goods and conveyances in transit.

• Legal Terminology: Features dedicated appendices clarifying the meanings of important legal maxims and abbreviations used across GST jurisprudence.

Who Should Buy This Book?

• Tax Litigators & Advocates: Essential for formulating defense strategies, handling summons, and securing bail in GST-related offences.

• Chartered Accountants & Consultants: A mandatory desk reference for guiding corporate clients through departmental audits, search proceedings, and E-Way bill detentions.

• Corporate Legal Counsel: Provides the exact statutory limits of departmental powers, helping companies safeguard their rights during inspections.

About the Authors

CA. (Dr.) Sanjiv Agarwal A Fellow Member of both the ICAI and the ICSI, Dr. Sanjiv Agarwal holds a Ph.D. focused on Corporate Governance. Based out of Jaipur, he is the founder of Agarwal Sanjiv & Company and brings over 30 years of deep expertise in indirect tax litigation, corporate laws, and advisory services. He has served on several key national regulatory groups, including acting as a member of the Secretarial Standards Board of ICSI.

CA. (Dr.) Neha Somani A practicing Chartered Accountant and legal scholar who collaborates extensively with Dr. Agarwal. She is highly specialized in parsing advanced tax jurisprudence, creating structured compliance workflows, and compiling landmark judicial precedents to aid in complex corporate litigation.

Details :