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.