#TaxmannUpdates #TaxmannWebinar #GST #GSTSearch #GSTSeizure #GSTRecovery #GSTArrest #TaxPayers #GSTIndia
📋 Coverage of the Webinar:
✔️ Concurrent Jurisdiction
• Section 6 of CGST Act
• Principles adduced from judicial Precedents
• Meaning of subject matter
✔️ Pre-Investigation preparations
• Who can Investigate
• Records to be maintained by the taxpayer
• Records for Investigation
✔️ Inspection, Search And Seizure
• Access to business premises (Section 71)
• Inspection, Search And Seizure (Section 67)
• Principles adduced from judicial precedents
• Guidelines for Investigation
✔️ Summons
• Power to summon (Section 70)
• Guidelines for tendering statement
✔️ Arrest
• Cognizable v. Non-Cognizable
• Non-Bailable v. Bailable
• Power to Arrest under GST (Section 69)
• General instructions for Arrest
• Arrest (Section 69)
• Prosecution process for offences under GST
✔️ Recovery
• Recovery of tax (Section 79)
• Provisional Attachment (Section 83)
• Principles adduced from judicial precedents
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📢 Speaker:
• Dharnendra Kumar Rana | Partner – @NITYATaxAssociates
Dharnendra Kumar Rana is an Advocate by profession. He has over 20 years of experience in Indirect Tax laws in both advisory and litigation roles. His area of expertise includes laws relating to goods and services tax, excise duty, service tax, customs duty and value-added tax.
Dharnendra regularly delivers lectures at various industry forums, associations and industry workshops. Prior to NITYA, Dharnendra was Senior Principal with Advaita Legal, Executive Director with Mazars and Director, BMR Legal in their Indirect Tax Practice.
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00:00 Introduction
06:19 Section 6 of CGST Act & Principles adduced from judicial Precedents
08:51 Meaning of subject matter
11:29 Pre-Investigation preparations
17: 55 Inspection, Search And Seizure
35:16 Summons
39:49 Arrest
42:33 Power to Arrest under GST (Section 69)
49:35 Recovery of tax (Section 79)
01:00:00 QnA Session
