BLH GST Scrutiny, Assessment, Adjudication, Demand & Recovery By CA. (Dr.) Sanjiv Agarwal CA. Neha Somani 3rd Edition Dec 2025

GST Scrutiny, Assessment, Adjudication, Demand & Recovery By CA. (Dr.) Sanjiv Agarwal CA. Neha Somani Edition Dec 2025

GST Scrutiny, Assessment, Adjudication, Demand & Recovery By CA. (Dr.) Sanjiv Agarwal CA. Neha Somani Edition Dec 2025

The present book is now in its third revised and enlarged edition and seeks to provide a one point comprehensive guidance which is an easy to understand explanation of law and rules, besides being strong on legal content duly supported by select judicial pronouncements pronounced by various forums

The relevant notifications, CBIC circulars, SOPs, instructions, and clarifications and FAỌs along with rules add value to the book.

The book contains eleven chapters containing detailed explanation of provisions and rules on the entire gamut of law on scrutiny, assessment , adjudication, demand and recovery of GST. This edition contains two chapters on Amnesty/Waiver Scheme and Authorised Representatives. There are two Appendices on meanings of legal maxims and abbreviations used in the book

To provide guidance to fellow professionals, Chapters in the book contain Practice Notes for readers to use and implement the provisions in their professional pursuits.

Contents

Chapter 1       GST in India — An Overview

Chapter 2       Scrutiny, Assessment, Adjudication, Demand and Recovery: Legal Framework

Chapter 3       Legal Terminology and Principles of Interpretation

Chapter 4       Scrutiny of Returns

Chapter 5       Assessment under GST

Chapter 6       Adjudication of Demand

Chapter 7       Demand and Recovery

Chapter 8       Liability to Pay Tax in Certain Cases

Chapter 9       Miscellaneous Provisions Applicable to Assessment etc.

Appendix 1    Meaning of Important Legal Maxims

Appendix 2    Abbreviations

About The Author 

Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), D.Litt. (h.c.) aged 65, is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Fellow member of the Institute of Company Secretaries of India (ICST) besides being an associate member of the Institute of Chartered Secretaries and Administration, London (UK).