#TaxmannWebinar #TaxmannUpdates #GST #GSTSummons #GSTArrest #GSTInvestigation #GSTIndia
📋 Coverage of the Webinar:
✔️ Practical aspects of Arrest
• GST Arrest vs CrPc
• Meaning of term ‘Cognizable and Non Cognizable Offence
• Bailable and Non-bailable Offence.
• Power of Arrest - Section 69 of CGST Act
• Scope of “Reason to Believe”
• Procedure for Prosecution under GST Law v/s Criminal Procedure Code
• Rights of arrested person
• Arresting procedure
• Types of Bails
• Factors Affecting grant of Bails under GST Law.
✔️ Practical aspects of Summon
• Handling Summons Under GST Law
• Summon proceedings under GST
• Important aspects of Summon
• CBIC Guidelines
• Statements – Whether admissible as evidence
• Right of silence during summons
✔️ Payment during Investigation
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📢 Speaker:
• Tushar Aggarwal | Managing Partner – @TattvamAdvisors
Tushar Aggarwal holds an experience of more than ten years in indirect tax. He has worked for more than eight years with Lakshmikumaran & Sridharan Attorneys. He was also deployed with GSTN for GST implementation & has worked closely with government officials. He specializes in advising clients on complex indirect tax issues, structuring business operations, identifying and advising on tax-efficient business models, etc. He has been involved deeply in various sectors including real estate, hospitality, aviation, Infra, etc.
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00:00 Introduction
05:31 Meaning of term ‘Cognizable and Non Cognizable Offence, Bailable and Non-bailable Offence
07:55 Power of Arrest- Section 69 of CGST Act
11:00 Section 132, CGST: Punishment for certain offences
16:30 Scope of “Reason to Believe”
22:45 Rights of the arrested person, Arresting procedure and Types of Bails
25:16 Factors Affecting grant of Bails under GST Law and Defences in case of the prosecution
27:22 Adjudication before Arrest - Favorable Judgements
29:31 Handling Summons Under GST Law
33:22 Important aspects of Summon
35:39 Statements – Whether admissible as evidence
39:36 CBIC Guidelines
47:36 Payment during Investigation
52:20 QnA Session
