- Year of Publication: 2026
- Edition: 1st
- ISBN: 978-93-47779-42-8
- No.of Pages: 449
This book has been written to bring clarity, structure, and real-world understanding to the most sensitive chapters of GST. It is not merely a legal commentary; it is a practitioner-oriented manual that blends statutory provisions with ground realities, supported by case laws, operational insights, and step by step breakdowns of how enforcement actions unfold in practice. Designed for GST officers, tax professionals, lawyers, industry leaders, and students of taxation, the book explains:
- How summons are issued and responded to,
- How searches and seizures are conducted,
- How digital evidence is collected and evaluated,
- How arrests are authorised and executed,
- How investigation progress from suspicion to adjudication, and
- How courts evaluated procedural fairness and constitutional safeguards of taxpayer rights.
Authors: Suresh Sharma, Varun Sharma
About Authors:
Suresh Sharma :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. He began his career as a tax professional handling Income Tax, Sales Tax, VAT, LBT, and Service Tax matters, having immense knowledge and is well versed with all the laws. Over the years, he is renowned for his expertise in handling matters pertaining to direct and indirect taxation.
Varun Sharma :Varun Sharma is a second-generation lawyer who developed a strong interest in taxation from his very first year of law school. Inspired by his idol and father, Adv. Suresh Sharma, he began working alongside him at an early stage, gaining hands-on experience in taxation matters. He has pursued his masters in Taxation law from O.P. Jindal Global Law School and his practical exposure in direct and indirect taxation has helped him to build a strong foundation. He is carrying forward a legacy of tax expertise with fresh perspective and purpose.
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