Articles by Raj Jaggi

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When An E-Way Bill Fails But ITC Survives: Lessons in GST Interpretation (Part I)

  Raj Jaggipro badge    03 February 2026 at 10:14

Explores why ITC denial based solely on invalid E-Way Bills is flawed, analysing Section 16 of the CGST Act and the primacy of substantive compliance over procedural lapses.



Time Spent in Rectification Proceedings to be Excluded while Computing Limitation Period for Filing Appeals under Sections 107 and 112 of the GST Law

  Raj Jaggipro badge    02 February 2026 at 06:56

When GST procedure eclipses justice: Allahabad HC applies Section 14 Limitation Act to exclude rectification time in GST appeals.



GST Implications Of Unauthorised Occupation After Termination And Insolvency

  Raj Jaggipro badge    31 January 2026 at 14:34

Examines GST liability in a post-termination parking agreement covering invoicing obligations, time of supply, unauthorised occupation and NCLT recovery implications under the CGST Act, 2017.



Simplicity Is The Final Stage Of Mastery: Reflections From 100 Articles On Law, Practice And Life

  Raj Jaggipro badge    31 January 2026 at 10:14

Discover why true mastery whether in law, taxation or life emerges from simplicity, not complexity. Learn how clarity, restraint, and understanding transform professional practice and personal growth.



From Production to Capacity: An Illustration-Rich Commentary on Rules 1 to 12 of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026

  Raj Jaggipro badge    30 January 2026 at 14:03

An in-depth analysis of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026, explaining the shift from actual production to capacity-based taxation, machine-centric assessment, deemed production, abatements and administrative certainty u/s 3A.



GST On Overseas Passenger Transport Services: When Performance Crosses Borders But Taxability Does Not

  Raj Jaggipro badge    30 January 2026 at 10:36

Explore how GST law prioritises legal structure over geography in overseas car rental services, analysing place of supply, taxability, exports and reverse charge risks.



Smart Handling Of GST Show Cause Notices: Why Section 75 Is The Backbone Of Fair Adjudication

  Raj Jaggipro badge    29 January 2026 at 09:44

A GST Show Cause Notice is not a verdict but a test of professional maturity. Understand Sections 73, 74A and the crucial role of Section 75 in fair GST adjudication.



Before Taxability Comes Identity: NDMC's Status As A Local Authority Under GST

  Raj Jaggipro badge    27 January 2026 at 06:53

An in-depth GST analysis of NDMC's status as a municipality and local authority, examining constitutional provisions, CGST definitions, exemptions and Supreme Court rulings.



Premium Presentation Boxes Under GST: Eligibility, Reversal And Blockage Of ITC

  Raj Jaggipro badge    24 January 2026 at 07:06

When Law Learns to Ignore the ShineEvery mature tax system is scrutinised not through intricate transactions but by seemingly straightforward items that challen..



Rule 86B Meets Rule 31D - Why Blanket ITC Assumptions No Longer Hold

  Raj Jaggipro badge    23 January 2026 at 07:12

Rule 86B under GST continues to matter as a revenue safeguard. Understand its intent, sectoral distortions, and the rationale behind the 2026 amendment.




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