Articles by Raj Jaggi

Leasehold Assignment Cannot Be Taxed by Service Labels

Posted by Raj Jaggi 19 August 2026 57 Views

The Supreme Court's dismissal of the Revenue's SLPs in Union of India v. Gujarat Chamber of Commerce and Industry upholds the Gujarat High Court's landmark GST ruling on assignment of long-term leasehold rights in industrial plots.

Customs Act: Evidence Before Confiscation

Posted by Raj Jaggi 17 August 2026 63 Views

Customs Enforcement and the Discipline of ProofCustoms law confers wide powers to intercept, seize and confiscate goods where there is reason to believe they ar...

Road Transport and the GTA Test

Posted by Raj Jaggi 14 August 2026 148 Views

The Document That Determines the Tax CharacterThe Karnataka High Court’s decision in Deccan Mining Syndicate Private Limited v. Commissioner of Central T...

No Real Recipient, No Tax on Promotion Spend

Posted by Raj Jaggi 13 August 2026 121 Views

The Clause Says Promotion, but the Law Asks: Service to Whom?The Supreme Court’s order in Commissioner of CGST and Central Excise, Mumbai Central v. Zee E...

GST Appeal Time-Bar: High Court Offers Equitable Relief

Posted by Raj Jaggi 11 August 2026 218 Views

Discover how the High Court can offer equitable relief for late GST appeals, even beyond statutory limits, when businesses commit to compliance. Learn more!

GST Rule 88C: Intimation Before Garnishee Action

Posted by Raj Jaggi 10 August 2026 171 Views

Learn why GST Rule 88C requires intimation before garnishee action for mismatches. Understand taxpayer rights and departmental procedures.

Extended Limitation Rules: No Intent, No Evasion

Posted by Raj Jaggi 08 August 2026 177 Views

Understand when extended limitation applies in service tax. Learn how interpretational disputes and disclosed facts prevent evasion claims.

GST Prosecution: Company First, Director Second

Posted by Raj Jaggi 07 August 2026 578 Views

Learn why companies must be prosecuted before directors in GST cases. Understand the legal precedent and its impact on GST enforcement.

Taxability: Law, Not Accounts, Decides Tax Liability

Posted by Raj Jaggi 06 August 2026 124 Views

Discover how tax law, not just accounting entries, determines taxability. Learn from Sastasundar Ventures case to avoid over-taxation.

Export by Law: Service Date, Not Invoice Date

Posted by Raj Jaggi 05 August 2026 130 Views

Understand how service completion date, not invoice date, determines export status for services under IGST Act amendments effective 30.03.2026. Learn more.