Webinar on Search, Seizure, Investigation & Survey Actions Arising Under The Laws Dealing With Income Tax Law, GST Law & Economic Offences

Investigation, Search, Seizure and Survey are tools provided into the armoury of revenue department and other enforcement agencies to unearth unaccounted/ illegal transactions & income and ensure the compliance of law. The department officials sometime use powers to violate the personal space of the assessee and interfere with his privacy.

Of late, there has been a spurt in the investigation, search and survey proceedings being conducted by the revenue department. There are also cases of confrontation between the accused persons/tax payers and the concerned departments on various issues. The issue becomes very critical due to the powers provided under these laws to arrest accused persons/dealers/taxpayers.

It is intended to cover the topics holistically. Thus the discussions and deliberations during the sessions shall include views of esteemed speakers upon the legal consequences / implications arising as a result of investigation, search & surveys under these laws such as Benami Law, Anti-Money Laundering Law, Black Money Act, Income Tax and GST. The Learned speakers shall guide the participants through the maze of practical and vexatious issues roving around these subjects.

Some common issues that shall be redressed by the speakers are as under:

• The rights and duties of the searched/surveyed persons during search proceedings under different laws and Legal Remedies available in the legal framework of the country in case of misbehaviour or assault by any official.

• Recording of statement on oath and retraction of the same if the same was recorded involuntarily, incorrectly or illegally.

• Evidentiary value of a retracted statement under different situations.

• Implications of statements recorded under one particular proceedings carried out under a specific law upon the proceedings carried out under different laws.

• Whether an accused and a witness can be treated alike during the investigation process carried out under these laws

• Issues faced by person (whether registered or not) under the GST search.

• Summons received by the person (whether registered or not) under the GST.

In order to keep the member and business community abreast and aware with the law, procedure, duties and rights relating to search and survey, this Webinar is being organised jointly by the Direct Tax Committee and Indirect Tax Committee of The Chambers of Tax Consultants.