Articles by Raj Jaggi

Scrap, Supply and Substance: Understanding GST in Job Work Transactions

Raj Jaggi 22 April 2026 at 10:36

Explore how waste and scrap are treated under GST, covering ownership, valuation, and tax implications in job work transactions. Learn why even by-products can trigger compliance obligations and how proper documentation helps avoid disputes.

The Art Of Restraint In Tax Litigation: Lessons From The Supreme Court

Raj Jaggi 21 April 2026 at 09:24

A detailed analysis of the evolving mindset in Indian tax litigation, highlighting the shift from routine appeals to responsible, policy-driven decision-making. Explains the Supreme Court's stance on monetary thresholds, reduced litigation and the importance of restraint in pursuing low-value disputes.

From Generalist To Specialist: Why Depth Defines Success in GST Practice

Raj Jaggi 17 April 2026 at 16:52

Explore how professional excellence is evolving from general practice to deep specialisation, highlighting the growing importance of GST expertise, advisory roles and focused learning in today's complex regulatory landscape.

Refund Beyond Restrictions: The Cess Credit Principle

Raj Jaggi 16 April 2026 at 09:54

Gujarat HC in Atul Ltd v. Union of India clarifies refund of unutilised Compensation Cess on exports, reinforcing GST zero-rating, Section 50B principles, and resolving ITC mismatch disputes.

Defective Show Cause Notice, Yet Valid Proceedings: A Landmark Shift In GST Judicial Thinking

Raj Jaggi 10 April 2026 at 10:08

Telangana High Court and Supreme Court rulings affirm that GST show-cause notices need not be perfectly drafted if taxpayers receive a fair opportunity to respond, reinforcing natural justice, procedural fairness, and limited judicial interference at the notice stage.

Regulation vs Business - The GST Boundary

Raj Jaggi 08 April 2026 at 10:43

When Regulation Was Mistaken for a Service: The Beginning of a Landmark GST DisputeGST law, despite its wide scope, is built upon a few simple and fundamental p..

Success That Sustains: The Power Of A Balanced Life

Raj Jaggi 07 April 2026 at 09:15

Discover the power of the 8-8-8 rule in redefining success beyond relentless hustle. Learn how GST professionals can achieve balance through focused work, quality sleep, and meaningful personal time without compromising productivity or well-being.

180 Days and the Interest Controversy: From date of availment or 181st day?

Raj Jaggi 06 April 2026 at 09:18

The 180-day payment condition under Section 16(2) of the CGST Act mandates reversal of Input Tax Credit (ITC) with interest if supplier payments are delayed. Learn its scope, Rule 37 mechanism, interest implications and practical compliance strategies.

Fee Collection Vs Service Supply: A GST Conundrum

Raj Jaggi 04 April 2026 at 10:19

When centralised fee collection meets decentralised training, GST raises a key question, who is the real supplier? Explore supplier identification, invoicing and ITC implications in this practical analysis.

Uploading is Not Communication Under GST

Raj Jaggi 02 April 2026 at 15:56

Allahabad High Court clarifies that mere uploading of GST notices on the portal does not amount to valid "communication" for limitation under Section 107, safeguarding taxpayers' right to appeal and reinforcing principles of natural justice in the digital tax regime.