Articles by Raj Jaggi
View Full Profile
Behind The Firm, Beyond The Invoice: Partners' Personal GST Penalty Exposure
03 July 2026
61 Views
The Gujarat High Court has ruled that partners can face personal GST penalties under Sections 122(1A) and 122(3) if they knowingly participate in, benefit from, or enable fake invoice and fraudulent ITC transactions, even when the partnership firm is separately penalised.
Self-Management Skills - Part 1: Mastering Stress And Turning Pressure Into Strength
02 July 2026
91 Views
Master stress with practical self-management techniques. Learn to manage pressure, build resilience, improve focus, and thrive in challenging situations.
A Notice to a Dead Company cannot create a living GST Demand
29 June 2026
312 Views
Can GST demand notices be issued to a dissolved company after amalgamation? Learn how the Bombay High Court ruled that notices to non-existent entities are void.
Missed GST Appeal, No Writ Shortcut
27 June 2026
2294 Views
The Allahabad High Court reiterates that writ jurisdiction cannot substitute a time-barred GST appeal, emphasizing limitation, finality, and statutory remedies under Section 107 of the CGST Act.
GST Council Recommendation Sets The Red Line For Notifications
26 June 2026
146 Views
Madras HC holds that GST notifications cannot exceed GST Council recommendations, reinforcing limits on delegated legislation and cooperative federalism.
GST Registration Cancellation Cannot Rest on a Checkbox: A Business Deserves a Reasoned Order GST
25 June 2026
3178 Views
GST registration cancellation can shut down a business. The Gauhati High Court says authorities must provide clear reasons - not just portal-generated orders to justify such action.
One GST Notice, One Order, Many Years: Limitation Must Still Survive Year By Year
24 June 2026
137 Views
Can GST authorities issue one show-cause notice covering multiple financial years? The Gauhati High Court in Tata Projects Ltd. v. Union of India clarifies that consolidated GST notices and orders are legally valid under Sections 73 and 74, provided limitation is examined separately for each financial year.
Tobacco Classification Beyond Processing: Why Jaggery-Water Treatment Stops Short of Manufacture
23 June 2026
162 Views
A Rs. 1.31 crore GST demand hinged on whether cutting tobacco and sprinkling jaggery water amounted to manufacture. The Madras High Court held that mere processing without creating a new product does not change classification, offering key guidance on GST tariff disputes and compensation cess liability.
BOT Annuity under GST: Forum Settled, Taxability Unresolved
22 June 2026
587 Views
The Meghalaya High Court in M/s Jorabat Shillong Expressway Ltd. v. Union of India left unresolved the key question of whether BOT annuity receipts are exempt from GST under Entry 23A.
Skipping DRC-01A Cannot Shut The Reduced 15% Penalty Window Under Section 74(5)
18 June 2026
159 Views
Explore the Allahabad High Court ruling in World Phone Internet, clarifying DRC-01A, Section 74(5), and taxpayers' right to settle GST disputes with a 15% penalty.
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- TCS Return Due Date: New Deadline For Tax Year 2026-27
- How Salaried Employees can save Tax under the New Tax Regime
- TDS Certificates for Non-Salary Income Gets a New Identity For FY 2026-27
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- 143(2) Scrutiny Notice Received: What is it and How to Respond Online?
- New Interest Rates on Post Office Schemes from 1 July 2026
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
