Articles by Raj Jaggi

GST arrest valid despite non-supply of exact reasons to believe

Posted by Raj Jaggi

21 May 2026 12 Views

Explore how GST litigation is shifting from tax disputes to constitutional questions of arrest, liberty, and procedural fairness. A detailed analysis of the Gujarat High Court ruling in Keyur Jeyendrabhai Patel v. State of Gujarat & Others and its impact on GST arrest powers under Section 69 of the CGST Act.

From Detention to Confiscation: When Section 129 Ends, and Section 130 Begins under GST

Posted by Raj Jaggi

18 May 2026 154 Views

Learn why the shift from Section 129 to Section 130 under GST changes the legal framework for confiscation, provisional release and taxpayer remedies.

When Two Authorities Pursue One Liability - The GST Doctrine Against Parallel Proceedings

Posted by Raj Jaggi

15 May 2026 108 Views

Parallel GST proceedings can create severe compliance burdens for taxpayers. Here’s how the Supreme Court and Himachal Pradesh High Court clarified Section 6(2)(b) of the CGST Act and reinforced coordinated GST enforcement.

Conflicting Advance Rulings Under GST: The Emerging Transitional Role Of GSTAT

Posted by Raj Jaggi

12 May 2026 119 Views

Explore how the GST Advance Ruling mechanism evolved from a tool for tax certainty to a system facing conflicting State rulings. Learn how the Finance Act, 2026 and Notification No. 18/2024-Central Tax empower GSTAT's Principal Bench to resolve inconsistencies and strengthen uniform GST interpretation across India.

When Statutory Regulation Is Treated As A Taxable Service: The Constitutional Limits Of GST

Posted by Raj Jaggi

11 May 2026 179 Views

Can GST apply to Electricity Regulatory Commissions? Explore landmark High Court rulings, the constitutional limits of GST, and why regulatory fees may not qualify as taxable consideration.

Stay, Food and Choice: Where bundling breaks in hospitality

Posted by Raj Jaggi

08 May 2026 112 Views

Explore how GST law distinguishes between composite and independent supplies through a hotel stay scenario. Understand why complimentary breakfast forms part of accommodation, while optional lunch and dinner remain separately taxable supplies under the CGST Act, 2017.

Bail Under GST: When Economic Offences Reshape The Boundaries Of Liberty

Posted by Raj Jaggi

06 May 2026 85 Views

Explore how bail law under GST balances personal liberty with collective justice. This article analyzes evolving judicial trends, key High Court rulings and the growing seriousness of economic offences like fake invoicing and ITC fraud in India's legal framework.

Where Tax Exists But Cost Disappears: GST On SEZ Supplies

Posted by Raj Jaggi

04 May 2026 136 Views

Understand how GST zero-rating for SEZ supplies balances taxation with economic intent ensuring tax neutrality, preserving ITC, and aligning domestic law with export-driven growth while maintaining compliance discipline.

Ocean Settled, Air Unsettled - GST's Legal Divide

Posted by Raj Jaggi

02 May 2026 186 Views

Explore the limits of GST on ocean freight vs air freight understand CIF vs FOB contracts, reverse charge implications, and how the Mohit Minerals case reshaped taxation boundaries, clarifying double taxation concerns and why air freight remains taxable under current law.

Violation Of Rule 92 Renders Refund Rejection Void (Non-Est) - Bombay High Court

Posted by Raj Jaggi

01 May 2026 48 Views

Bombay High Court rules refund rejection without deficiency memo or hearing under Rule 92 is void ab initio. Limitation cannot override taxpayer’s substantive rights in GST refund cases.