GST Investigations, Demands, Appeals & Prosecution is a court-tested commentary on the enforcement, dispute resolution and penal provisions of GST—addressing the operational reality that GST officers wield both quasi-judicial and police powers that curtail liberty, attach property, detain goods and trigger prosecution. Authored by Dr G. Gokul Kishore & R. Subhashree, this 5th Edition (2026) is updated for the Finance Act 2026, the new proper-officer assignments under Sections 74A, 75(2) and 122, the Supreme Court's decision in Radhika Agarwal v. Union of India on arrest, and the High Court jurisprudence shaping the early GST Appellate Tribunal. It integrates pre-GST Customs, Excise, and Service Tax authorities with emerging GST case law, importing principles from the IPC, CrPC, CPC, Limitation Act, and IBC wherever they bear on a controversy. Each section is broken down into italicised 'rule-of-law' headlines that practitioners can lift directly into pleadings, with CBIC instructions and State SOPs.
