SEARCH & SEIZURE under tax laws and isd

In a significant step towards strengthening tax transparency and regulatory awareness, the BRICS Chamber of Commerce and Industry (BRICS CCI) organized a landmark seminar titled “Search & Seizure– under Tax Laws & ISD” at Chandigarh. The seminar brought together prominent names from the legal, tax, corporate, and administrative landscape, sparking critical conversations on the frameworks that shape India’s tax ecosystem today.

The event, hosted under the aegis of the BRICS CCI’s Tax Vertical and the BRICS CCI Chandigarh Chapter, witnessed active participation from senior civil servants, policy influencers, tax experts, and entrepreneurs. With the backdrop of growing economic digitization and India's commitment to fiscal accountability, the seminar provided a much-needed platform to dissect challenges and propose forward-thinking solutions.

The proceedings commenced with a warm welcome by Mr. Deepak Shukla, Regional Director, BRICS CCI (Chandigarh Chapter), who outlined the vision of BRICS CCI as a catalyst for economic dialogue and collaboration. “Chandigarh is evolving as a key node for trade, policy, and entrepreneurship. Through such knowledge-led seminars, we aim to equip professionals with practical insights that go beyond compliance to drive innovation and trust,” said Mr. Shukla.

CA Sarthak Garg, Convenor of the BRICS CCI Indirect Tax Vertical and Partner at Garg Manoj & Associates, delivered the opening remarks. Mr. Garg emphasized the need to demystify GST law and address grey areas like ISD that continue to puzzle practitioners and businesses alike.

The highlight of the event was the Chief Guest Address by Shri L. Mohamed Mansoor, IAS, Secretary, Excise and Taxation, Chandigarh Administration. “Sound tax enforcement is not only about compliance—it is about building trust between the state and its citizens,” he said.  Briefing about the breakthrough within the department, Mr. Mansoor mentioned “Voluntarism is a basis of tax payment and the GST and tax- enabled online portal reduces the reasons to probe into an individual with or without a warrant, thanks to the advanced tools providing data about each transactions”.  

Adding enforcement perspective to the discourse, Mr. Kumar Gaurav Dhawan, Commissioner – CGST Jalandhar and CGST Audit Ludhiana, delivered a compelling keynote address on the nuances of tax investigations and real-time audit frameworks. Mr. Dhawan Emphaised, “tax penalties should be applied in the exceptional cases and provisions related to the arrest should be exercised very judiciously as the measure of the last resort”. He also urged the community to “guide the taxpayer to ensure the dealings are honest and not to indulge in the activities which end up more tax being extracted from them eventually” 

First Session explored the legal framework and practical realities of tax investigations. The panel featured CA Pranshu Goel, Ms. Soumya Panda and CA Prateek Bindal, who brought a compliance and audit perspective. Together, they unpacked how search and seizure provisions affect businesses and the role of proper documentation in safeguarding against litigation.

The second session was dedicated to Input Service Distributor (ISD) under GST—a topic that continues to generate widespread debate among tax professionals and corporates alike. The panel with Mr. Mohit Bansal, Mr. Shankey Agrawal, CA Sarthak Garg and moderated by Ms. Somya Panda provided an extensive legal overview, referencing key judgments and litigation strategies around ISD. The panel discussions were marked by interactive Q&A segments where delegates raised pertinent concerns about overlapping compliances, real-time audits, and documentation challenges in cross-state ISD implementation.

The BRICS Chamber of Commerce & Industry hosted the GST Conclave and Awards 2024, on October 04, 2024 at The Ashok, New Delhi, uniting senior government officials, industry leaders, and legal experts to discuss GST in India. The honorable Chief Guest, Mr. K.K. Jalan, IAS (Retd), Former Secretary to the Government of India, emphasized GST's positive impact on business processes. CA Nidhi Goyal, President, Indirect Tax Vertical, BRICS CCI, delivered the Welcome Note, underscoring GST’s role in economic integration. Keynote speakers included Dr. Rajeev Ranjan, IAS (Retd), on "BRICS & GST: Driving Economic Integration," and Mr. Tirumala Venkatesh Kaggundi, Joint Director General of Foreign Trade, who addressed "BRICS Trade Integration." Mr. Sahil Seth, Joint Commissioner, CBIC, offered special remarks on recent GST reforms. Panel discussions covered topics like "GST - 7 Year Journey," sectoral implications, and future directions.

The panel discussions covered topics like "GST - 7 Year Journey," sectoral implications, and future directions, featuring distinguished panelists: Shri K.J. Chaudhry, IRS (Retd), Former Chief Commissioner of GST; CA Ashok Batra, Senior Partner, A.K. Batra & Associates; Mr. Shivam Mehta, Executive Partner, Lakshmikumaran & Sridharan; Adv. (CA) Prakash Sinha, Partner, Finjuris LLP; Adv. (CA) Bimal Jain, Founder, A2Z Taxcorp LLP; Mr. Jatin Harjai, Advocate, JHA Legal; CA Archana Jain, Founder, Archana Jain & Co.; Ms. Shreya Dahiya, Principal Associate, Kochhar & Co.; CA Sarthak Garg, Partner, Garg Manoj & Associates; CA Sammir Chaudhary, Founder, Fintax Chanakya; Adv. J.K. Mittal, Supreme Court lawyer; and Ms. Soumya Panda, Founding Partner, S.K. Panda & Associates. 

The Awards recognized excellence in GST, with honors for Avinav Consulting Pvt. Ltd. (GST Firm of the Year), Prakash Sachin & Co. (GST Team of the Year - Litigation), Archana Jain & Co. (GST Team of the Year - Consultancy), Ms. Soumya Panda (GST Rising Star of the Year - Female), and Mr. Varun Singla (GST Rising Star of the Year - Male). The event, powered by Taxmann, with Avinav Consulting Pvt. Ltd. and Garg Manoj & Associates as Knowledge Partners, emphasized collaboration in shaping India's evolving tax landscape.