Taxmann’s GST Investigations, Demands, Appeals & Prosecution – 5th Edition 2026 is a detailed and practice-oriented publication designed to provide complete understanding of enforcement, litigation, and dispute resolution mechanisms under the Goods and Services Tax (GST) regime in India.

This updated edition comprehensively covers GST investigations, search and seizure provisions, summons, inspections, audits, adjudication proceedings, tax demands, recovery mechanisms, appeals, revisions, prosecution, offences, penalties, and procedural safeguards available under GST law.

The book explains the powers of GST authorities, taxpayer rights, compliance obligations, and procedural requirements involved during investigation and litigation proceedings. It also discusses important judicial pronouncements, departmental clarifications, notifications, and recent legal developments relevant to GST disputes and prosecution matters.

Structured in a practical and reader-friendly format, the publication combines legal interpretation with procedural guidance and practical insights, making it highly useful for handling GST litigation and compliance issues effectively.

The book is especially beneficial for chartered accountants, GST practitioners, advocates, tax consultants, corporate tax teams, finance professionals, academicians, and students specializing in indirect taxation and GST litigation.

Key Features:

• Comprehensive coverage of GST investigations and enforcement provisions
• Covers search, seizure, summons, audits, and adjudication procedures
• Detailed discussion on demands, appeals, prosecution, and penalties
• Includes latest amendments, notifications, and judicial developments
• Practical and litigation-oriented guidance
• Structured and easy-to-understand presentation
• Useful for professionals, businesses, and GST practitioners

This book serves as an essential reference for understanding and handling GST disputes, investigations, and appellate proceedings effectively.