This book presents a detailed commentary on ‘search, seizure, summons and arrest proceedings under Goods and Services Tax law’. this book covers the following sections) of the central Goods and Services Tax Act, 2017 (‘cost Act’) and corresponding rules made thereunder: section 67 section 69 section 70 section 83 sections 132-138 this book dedicatedly serves tax officials who are handling anti-evasion activities & other tax professionals. The present publication is the 1st edition & It is updated till 4th September 2020, authored by aprit haldia & Prateek gattani, with the following noteworthy features: this book discusses most essential concepts and basic established procedures with the help of various judgements of Supreme Court & high Courts this book also discusses basic and practical aspects of search, seizure, summons and arrest proceedings under the GST law contents of the book are as follows: br>o inspection, search and seizure under GST br>o litmus test of section 67(2) of the cost Act in the constitutional framework br>o reason to believe – a mysterious Term br>o applicability of provisions of code of Criminal Procedure, 1973 br>o summons proceedings under GST br>o section 83 – provisional attachment to protect revenue in certain cases br>o prosecution and arrest under GST br>o jail or bail – analysis of provisions of bail for offences committed under GST | bail is rule, jail is exception br>o sanction of commissioner prior to initiation of prosecution br>o presumption of culpable mental state br>o compounding of offences br>o offences committed by companies & non-individuals under GST.