Law on GST Investigations, Adjudication & Prosecution

By Dr G. Gokul Kishore & R. Subhashree | 4th Edition, Amended by Finance Act, 2025

This comprehensive legal treatise delivers in-depth analysis of the procedural and enforcement framework under India's Goods and Services Tax (GST) law, with a focus on the investigative, adjudicatory, and prosecutorial powers conferred on GST officers. Authored by two of India’s foremost tax law experts, the book blends statutory analysis, departmental practices, and judicial scrutiny to offer a balanced, practical, and authoritative guide for all GST stakeholders.

🧾 Key Highlights

• ⚖️ Comprehensive Procedural Commentary
  Covers inspections, search and seizure, arrest, provisional attachment, prosecution, adjudication, and appeals under GST laws, with step-by-step procedural guidance.

• 🧑‍⚖️ Rich Jurisprudence & Case Law Integration
  Discusses pivotal judgments of the Supreme Court and High Courts, illustrating how courts have upheld or restrained departmental powers, especially concerning personal liberty and natural justice.

• 🏛️ Departmental Instructions & SOPs
  Incorporates official instructions, circulars, and standard operating procedures for search, detention, attachments, and audit processes.

• 📚 User-Centric Structure
  Sequentially arranged chapters, detailed subheadings, and a well-organised subject index facilitate quick referencing and conceptual clarity.

• 📘 Safeguards & Constitutional Compliance
  Explores taxpayer rights and court-mandated safeguards, including fair hearing, due process, and evidentiary standards in quasi-criminal proceedings.

• 📈 Updated Coverage
  Reflects the latest legal developments, including changes brought in by the Finance Act, 2025 and the emergent GST Appellate Tribunal framework.

👥 Who Should Read This Book?

• Tax Professionals & Chartered Accountants – Navigate GST disputes and compliance with clarity

• Advocates & Legal Consultants – Authoritative reference for litigation, writs, and tribunal proceedings

• Corporate Tax Teams & MSMEs – Understand enforcement mechanisms and internal audit readiness

• GST Officers & Departmental Staff – Structured guidance for exercising powers within legal bounds

• Academicians & Researchers – Study GST’s overlap with criminal law, evidence law, and constitutional principles

• Judicial Officers – Handy reference to evolving jurisprudence on tax enforcement and personal liberty

📚 Detailed Coverage

• Introductory Framework – Quasi-judicial vs. police powers under GST; balance between tax enforcement and personal liberty

• Investigation Tools – Legal standards for inspection, search, seizure, and summons

• Enforcement Mechanisms – Analysis of detention, confiscation, provisional attachments, arrests, and prosecution

• Adjudication Process – Issuance of show cause notices, conduct of hearings, penalty framework

• Appellate Remedies – Appeals before First Appellate Authority, GSTAT, High Courts, and Supreme Court

• Supplementary Tools – Appendices include relevant statutory extracts, departmental instructions, and procedural checklists

🖋️ About the Authors

• Dr G. Gokul Kishore – A veteran in indirect taxes with over 30 years of experience across government, consulting, and academia. Recognised for his deep insights on GST, Customs, and enforcement procedures.

• R. Subhashree – An accomplished tax lawyer with expertise in direct and indirect tax litigation, transfer pricing, and international tax advisory.