ICAI Launches Handbook on Inspection, Search, Seizure and Arrest under GST to Aid Tax ProfessionalsThe Institute of Chartered Accountants of India (ICAI) has released a comprehensive handbook titled “Handbook on Inspection, Search, Seizure and Arrest under GST” to support tax professionals, businesses, and regulators in navigating the complexities of the Goods and Services Tax (GST) regime.
The publication, developed by the Indirect Taxes Committee of ICAI, is designed as a practical guide to assist Chartered Accountants and taxpayers in handling sensitive matters related to inspection, search, seizure, and arrest provisions under GST law.
According to ICAI President CA. Ranjeet Kumar Agarwal, the handbook reflects the institute’s commitment to strengthening tax governance and ensuring professionals have access to updated resources in an evolving regulatory environment. “The GST law has empowered authorities with significant enforcement powers, and this handbook will serve as a ready reckoner for professionals in safeguarding taxpayers’ rights while ensuring compliance,” he said.
The handbook includes:
- Simplified explanations of legal provisions relating to inspection, search, seizure, and arrest.
- Practical checklists for Chartered Accountants and businesses.
- Guidance on taxpayer rights and obligations during enforcement proceedings.
- Relevant case laws and judicial interpretations to aid decision-making.
ICAI Vice-President CA. Charanjot Singh Nanda emphasized that the handbook will also help curb misuse of enforcement powers by spreading awareness among stakeholders. “Our objective is to balance enforcement with protection of taxpayer rights,” he added.
The release comes at a time when enforcement actions under GST have been witnessing a sharp rise, with authorities tightening scrutiny on fake invoicing, tax evasion, and fraudulent input tax credit claims.
ICAI further stated that the handbook will be periodically updated to reflect amendments and judicial developments, ensuring it remains a reliable companion for tax professionals.
With over 4 lakh members and 8 lakh students, ICAI is one of the world’s largest professional accounting bodies and continues to play a key role in capacity building under the GST regime.
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