The ICAI has published the first edition of its ‘Handbook on Inspection, Search, Seizure, and Arrest under GST’ (August 2022), in order to explain the intricacies of the law and the different legal concerns related with such provisions.
ICAI’s Handbook on Inspection, Search, Seizure and Arrest under GST provides useful value-added analysis of such provisions. The statutory provisions, notifications, circulars etc. relevant to the discussion contained in the Handbook are given at the end of the Handbook for ease of reference of the readers.
Further, various suggestive formats for different communications to be made by the taxpayer in relation to the provisions of inspection, search, seizure and arrest have also been included in the Handbook for the guidance of the taxpayers.
ICAI’s Handbook on Inspection, Search, Seizure and Arrest under GST (August 2022)