Bharat’s GST Search, Seizure, Summon & Arrest By Suresh Sharma & Varun Sharma 1st Edition January 2026

GST Search, Seizure, Summon & Arrest By Suresh Sharma & Varun Sharma 1st Edition January 2026

GST Search, Seizure, Summon & Arrest By Suresh Sharma & Varun Sharma 1st Edition January 2026

This text is a preface or introductory note for a professional manual focused on GST enforcement in India. It emphasizes a practical, real-world approach rather than just theoretical law.

​Summary of Key Points:

• ​Bridging the Gap: The book connects legal theory with “frontline” enforcement realities, focusing on how GST works in a modern, data-driven environment.
• Practical Resources: It utilizes diverse materials such as case studies, forensic methodologies, panchnamas, and judicial rulings to provide a clear understanding of field operations.
• Core Objective: The goal is to demystify enforcement and replace fear with a culture of compliance through clarity and confidence.
• Target Audience: It is designed for a wide range of stakeholders, including tax officers, legal professionals (lawyers/CAs), business owners, and students.
• Collaborative Insights: The content is enriched by the shared experiences of tax practitioners and officers.

Content of the Book is as follows –

Part A

Foundations of GST Enforcement

 1       India before GST: A Nation Navigating through Tax Chaos

 2       Understanding GST: From Vision to System

 3       GST Enforcement Authorities, Jurisdiction & Powers

 4       Constitutional & Legal Safeguards – The Shield before the Sword

Part B

The Enforcement Toolkit

 5       Summons under GST – (Section 70)

 6       Inspection v Search: Where Procedure Meets Power

 7       Seizure under GST

 8       Arrest, Custody and Bail under GST

Part C

Offences, Prosecution &
Multi-Law Exposure

 9       Offences, Penalties & Prosecution under GST

 10     Interplay with other Laws & Concurrent Operations

 11     Practical Enforcement Reality under GST

 12     Introduction to the Reform Blueprint

 13     List of Case References

About the Authors

Suresh Sharma. Advocate – (M.Com.D.F.M.LL.B)
From the busy courtrooms of the old Sales Tax and VAT days to the fast- changing world of GST, Advocate Suresh Sharma has built a long and successful career through hard work, passion, and deep knowledge. He has been practising in the field of taxation for more than 3 decades.

Varun Sharma is a second-generation lawver who developed a strong interest in taxation from his verv first year of law school. Inspired by his ideal and father, Adv. Suresh Sharma, he began working alongside him at an early stage, gaining hands-on experience in taxation matters.