Articles by Raj Jaggi

What GST Cannot Tax Directly, It Cannot Recover Through ITC Reversal

Posted by Raj Jaggi

01 October 2026 1153 Views

What happens when GST is charged on a transaction that is not taxable? Explore the Gujarat High Court ruling on ITC reversal, leasehold rights, Section 17(5)(d) and GST liability.

Expired E-Way Bill, Different Vehicle: No Shelter Under "Technical Lapse"

Posted by Raj Jaggi

30 September 2026 283 Views

GSTAT Agra upholds ₹3.50 lakh penalty under Section 129 for expired e-way bill, vehicle number mismatch and unexplained transit delays in Anand Enterprises case.

The Art of Succeeding Without Becoming Too Serious

Posted by Raj Jaggi

29 September 2026 98 Views

Discover how success changes more than status—explore the role of humility, humour, gratitude and human connection in making professional achievement meaningful.

A Corrected Refund Formula Cannot Ignore the Past: Retrospective Application of Rule 89(5)

Posted by Raj Jaggi

28 September 2026 70 Views

GSTAT rules amended Rule 89(5) refund formula curative and retrospective, allowing eligible earlier GST refund claims within Section 54 limitation.

Inverted Duty Refund: Focus on Rate Structure, Not Taxpayer Type

Posted by Raj Jaggi

26 September 2026 221 Views

Understand inverted duty refunds. Learn why the tax rate structure, not taxpayer identity or HSN codes, determines eligibility under CGST Act Section 54(3)(ii)....

GST Demand Invalid Without Proper Show Cause Notice

Posted by Raj Jaggi

25 September 2026 159 Views

Discover why a GST demand, even with fraud allegations, is invalid without a proper show cause notice. Learn about taxpayer rights and tax authority obligations.