This book provides a concise commentary & practical guidance on the past & emerging jurisprudence as per the Orders of various High Courts & Ratio of judgements on the following: • Search, Seizure, Summons and Statements • Arrest, Bail, Provisional Attachment, Demands, Penalty & Confiscation The objective of this book is to sensitize both taxpayers and tax officers to their rights and obligations when: • Investigations are undertaken; • Records and documents are seized; • Officials from companies are summoned, and • Statements are recorded. This book will be helpful for taxpayers, departmental officers, members of the bar & bench, professionals and the judiciary to appreciate the intricate points and issues arising from the implementation of the relevant provisions conferring wide powers on the officers. The Present Publication is the 2nd Edition, amended by the Finance Act 2023 and updated till 28th April 2023. This book is authored by Dr. Gokul Kishore & R. Subhashree, with the following noteworthy features: • [Commentary/Practical Guide] This book is intended to serve as a commentary and also a practical guide to all stakeholders on the provisions and issues emerging from various orders passed by High Courts on search, summons, arrest, bail, provisional attachment, demands, penalty and confiscation • [Analysis of the Statutory Provisions featuring Landmark Cases & Recent Orders] Instances of the use of search and seizure powers have been increasingly visible. This book analyses the provisions along with the landmark cases on this subject and the recent orders under GST law. • [Analysis includes the Previous & Current Regime of Indirect-taxes] While arrest and prosecution powers have been in the statute book under the pre-GST tax laws, the frequency of invocation of such powers in the GST regime is high. Various orders on bail, conditions for bail and validity of arrest passed by High Courts have been discussed to comprehend the scope, limitations and interpretation of the provisions • [Threadbare Analysis with Established Jurisprudence & Principles Evolved over the Years] Proceedings for tax recovery commence with demand notice or show cause notice followed by an adjudication order, and the dispute is carried in an appeal if either party is aggrieved. The provisions under GST law on demands, adjudication, appeals, revision and recovery action have been subjected to threadbare analysis with the help of established jurisprudence and principles evolved over the years The structure of the book is as follows: • [Introduction] The first chapter provides an introduction to highlight the importance and relevance of this book in today’s context and also the jurisprudence on certain established principles laid down under pre-GST laws • [Inspection, Search and Seizure] The second chapter on inspection, search, and seizure provides easy-to-understand commentary on various sub-sections of Section 67 of the CGST Act along with departmental instructions, FAQs, landmark judgments and orders passed by High Courts under GST • [Summons for Attendance and Production of Documents] Process of issuance of summons to employees of companies/entities for either attendance before investigating officers for tendering statements and production of documents and records, the scope of the power, rights of taxpayers when such powers are exercised, and duties of the tax department are thoroughly discussed in the third chapter • [Audit and Access to Business Premises] The fourth chapter deals with the audit by officers of the tax department and access to business premises of taxpayers wherein besides analysis of the provisions, the statutory requirements to be complied with by taxpayers have been briefly explained • [Detention, Seizure and Release of Goods and Conveyances in Transit] Powers of the tax officers to detain vehicles and goods while in transit and remedies available to taxpayers for release of such detained/seized vehicles and goods form the subject of discussion in the fifth chapter • [Demands & Adjudication] Issuance of show cause notice for demand of tax not paid or short paid or wrongly availed input tax credit and passing of order after adjudication process have been subjected to in-depth examination supported by a large body of significant judgments in the sixth chapter • [Confiscation of Good or Conveyance and Penalty] The seventh chapter provides an essential understanding of the provisions on confiscation of goods and conveyances and penalties • [Appeals and Revision] Remedy of appeal before the first Appellate Authority and then appeal to GST Appellate Tribunal, High Court and the Supreme Court have been elaborately elucidated in the eighth chapter for the benefit of taxpayers, tax officers and tax practitioners • [Arrest, Bail and Prosecution] A nuanced analysis of extreme powers of arrest and criminal prosecution for specified offences along with bail provisions and compounding of offences and the principles laid down in significant judgments on the use of such powers form part of the ninth chapter • [Provisional Attachment & Recovery of Dues] Provisional attachment of property, including bank account and various modes contemplated under the law for recovery of tax dues, have been exhaustively explained in the tenth chapter • [Burden of Proof and Certain Procedures] Burden of proof and other provisions relevant to the subject covered in this book have been discussed in the eleventh chapter.

ABOUT THE BOOK AS AMENDED BY FINANCE (NO.2) ACT 2009 & INCORPORATING NOTIFICATION ISSUED ON 31 ST AUGUST 2009 ON NEW SERVICES Volume I : *Basic Propositions *Exemptions *Export & Import of Services *Valuation of Taxable Services *Advertising Agency's Services to Outdoor Caterer's Services Volume II: *Packaging Activity Services to Works Contract Services *Registration/Payment of Tax/Returns, etc. *CENVAT Credit *Reckoner of Services Liable to Tax

About the Book This book is an easy reference and how to do guide for handling prosecution matters under the Income-tax Act, 1961 and GST Laws. This book would be of immense help to Chartered Accountants and other tax practitioners who generally do not practice before the trial courts. It covers the journey of prosecution provisions and how it evolved over a period of time. Testimonials “This is very timely and much needed guidance for practitioners, in-house counsels and students alike. Gagan does a great job in tracing the legislative history, judicial precedents and applicable statutes in relation to tax prosecution in a lucid manner.” Abhishek Chawla Tax Director- Xerox Corp, USA “To write about a complicated subject like prosecution under income tax law, that too in a clear, lucid and authoritative manner, in itself is an achievement. It is indeed heartening to see the seamless manner in which this complex web of Criminal Procedure Code and Income-tax Act, 1961 has been emancipated by the author.” Sunil Gupta Ex-IRS & Joint Secretary (TPL) CBDT, Ministry of Finance, New Delhi “The book demystifies in clear simple language a complex piece of domestic legislation all ably put in spotlight.” Girish Punwani Direct Tax (GM), Maruti Suzuki Inida Limited.

About the book It serves as a ready reckoner explaining complex provisions of Search and Seizure in a lucid manner. It gives pointed answers to common questions. Answers are supported with relevant case laws. Offers practical solutions to complex situations. Step by step guide to deal with search and surveys. Key Features It serves as a ready reckoner explaining complex provisions of Search and Seizure in a lucid manner. It gives pointed answers to common questions. Answers are supported with relevant case laws. Offers practical solutions to complex situations. Step by step guide to deal with search and surveys. About the author Gagan Kumar is a commerce graduate from Delhi University, a member of the Bar Council of Delhi and a fellow member of the Institute of Chartered Accountants of India. Before setting up "Krishnomics Legal" Gagan was Principal Associate with one of the leading law firms of India and also worked with large accounting firms. With extensive experience in litigation and advisory aspects on tax practice, he has successfully represented various matters before the Supreme Court, High Court, Income tax and central excise and service tax tribunals and district courts. Gagan has advised several domestic and international companies on tax issues relating to corporate tax, transfer pricing, mergers and restructuring, tax prosecution, GST, custom, service tax etc. he has also advised on structuring options to various private equity funds.

Solid Forex strategies for capturing profits in today's volatile markets How to Make a Living Trading Foreign Exchange puts the world of Forex at your fingertips. Author Courtney Smith begins with an introduction to the Forex market-what it is and how it works. He then delves into six moneymaking techniques for trading Forex, including his unique Rejection Rule that doubles the profit of basic channel breakout systems. In addition to two specific methods for exiting positions at critical levels, Smith also discusses powerful risk management techniques and successful trading psychology strategies that will keep you one step ahead of the game. Reveals the secrets of the Forex market and how to create a lifetime of income trading it Offers advice on maximizing profits during the volatile swings that have increasingly become the norm Other titles by Smith: Option Strategies, Third Edition, Seasonal Charts For Futures Traders, Commodity Spreads, and Profits Through Seasonal Trading Make more from today's Forex market with How to Make a Living Trading Foreign Exchange.

The authors introduce students to the various ways that nations other than the United States resolve contemporary constitutional questions. Covering both structural issues and individual rights, each chapter presents foreign case materials on a particular topic, comparing U.S and other nations' laws.

This book reveals loopholes available within ambit of law, used by corporate in legal ways to avoid paying taxes. All abusive tax avoidance structures have been brought together here in a single book. There are infinite clandestine ways of indulging in tax evasion. But tax avoidance has to happen within the constraints of accounting principles and law. Tax avoidance preys on loopholes available within the ambit of law. Hence, the number of techniques at the disposal of an accountant for avoiding taxes is limited (while techniques for Evading tax are infinite). in this book, author has discussed key rulings of Indian as well as foreign Courts and brought out the modus operandi discussed in major Court rulings. He has also discussed The modus operandi of organized syndicates that facilitate tax evasion. Organized syndicates such as the stock market syndicates, shell company syndicates and hawaladar networks often facilitate in laundering of black money and their infusion into formal accounts. Business managers and forensic auditors should be aware of how these syndicates perform, so that they can raise red flags on detecting accommodation entries made in accounts on behest of the syndicates. It will help the forensic auditor in looking for trouble areas in accounts of a business concern. Based on true stories on: - Profit shifting - base erosion - sham transactions - tax havens - Money laundering.

About the book and key features This book comprehensively discusses various provisions, procedures and compliances prescribed under the GST Laws. It is a very useful handbook for professionals, corporates and regulators, as all the provisions have been explained in a lucid manner. The book has been divided into three parts. Part A: Important Reference Tables Part B: Commentary (Detailed analysis of provisions of GST through illustrations, tables and graphs) Part C: GST Rates (Comprises of upto date list of GST rates on goods and services) Highlights Important reference tables containing compliance chart with limitation periods, non-creditable supplies, penalties and offences, etc covering the vital provisions under the GST law Detailed commentary on GST provisions through illustrations/ tables/graphs Upto-date HSN Code-wise rates and exemptions in GST – Goods and Services along with scheme of classification of services and the corresponding explanatory notes Free online access to GST Laws for the readers

About the Book You have in your hands the sixth edition of the bi-annual publication on judicial pronouncements on GST laws comprising of analysis of select cases along with the full text of judgments arranged chronologically and alphabetically. The book is structured into three major parts, viz, General & Constitutional matters, Central & State GST and Integrated GST including Compensation Cess and further divided into 22 chapters. This edition covers select cases from various High Courts and Supreme Court reported from July 2020 - Dec 2020. Pronouncements of Advance Ruling Authority (AAR), Appellate Advance Ruling Authority (AAAR) and National Antiprofiteering Authority (NAA) may be referred to in respective separate books.