Meeting ID: 864 1595 6928

About The Session:

The enforcement landscape under the Central Goods and Services Tax (CGST) Act, 2017, has evolved into a highly sophisticated, data-driven mechanism. Armed with all-India jurisdiction and real-time data analytics, specialized agencies like the Directorate General of GST Intelligence (DGGI) possess expansive powers of inspection, search, seizure, summons, and arrest.

While these extraordinary powers are designed to curb systemic revenue leakage, their field execution frequently tests the boundaries of corporate stability and constitutional rights. For tax professionals, corporate leaders, and independent practitioners, managing an enforcement action is no longer just an administrative task—it is a high-stakes exercise in litigation strategy.

This session unpacks the statutory architecture of searches and summonses, delineates actionable "Do's and Don'ts" for ground-level crisis management, and highlights the crucial judicial guardrails carved out by Constitutional Courts and recent Board directives to protect the principles of Natural Justice.

About the Speakers:

CA. V.P. Manavalan is a distinguished expert in Indirect Taxation with nearly two decades of intensive practice, litigation, and corporate advisory experience. He is a dual-qualified professional, holding the prestigious status of a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and an Associate Member of the Institute of Cost and Management Accountants of India (ICMAI).

Since establishing his independent practice under the banner of M/s Manavalan & Co. in Chennai in 2007, he has been deeply involved in navigating complex regulatory landscapes across legacy regimes—including Central Excise, Service Tax, and TNVAT—and has seamlessly transitioned into an expert on the Goods and Services Tax (GST) framework.