Taxmann’s GST Search Seizure Summon & Arrest
Material type: TextPublication details: New Delhi: Taxmann, 2021Edition: 2nd edDescription: 250 pISBN: 9789390609017Subject(s): GST | GST Search Seizure Summon | Prosecution and Arrest under GSTDDC classification: 343.052 HALItem type | Current library | Collection | Shelving location | Call number | Materials specified | Status | Date due | Barcode |
---|---|---|---|---|---|---|---|---|
Law Books | Presidency University Library | Non-Fiction | Law | 343.052 HAL (Browse shelf(Opens below)) | Available | 39288 |
The contents of the book are as follows:
Inspection, Search and Seizure under GST
Litmus Test of Section 67(2) of the CGST Act in the Constitutional Framework
Reason to Believe – A Mysterious Term
Applicability of Provisions of Code of Criminal Procedure, 1973
Summons Proceedings under GST
Section 83 – Provisional Attachment to Protect Revenue in Certain Cases
Prosecution and Arrest under GST
Jail or Bail – Analysis of Provisions of Bail for Offences Committed under GST | Bail is Rule; Jail is Exception
Sanction of Commissioner Prior to Initiation of Prosecution
Presumption of Culpable Mental State
Compounding of Offences
Offences Committed by Companies & Non-Individuals under GST
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