Articles by Raj Jaggi
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Corporate Guarantees under GST: When Group Support Enters the Tax Net - Part 3
Understand GST on corporate guarantees, including valuation, renewals, co-guarantors, ITC, forward/reverse charge, loan takeovers and compliance under Rule 28(2).
Pre-Deposit at the Appellate Stage: Does Timing Affect Maintainability?
Pre-deposit at the appellate stage: Understand whether delayed payment affects appeal maintainability under pre-GST and GST laws, with key legal principles.
From Ineligible ITC to Intent to Evade: The Missing Link Under Section 74
Learn why ineligible ITC alone cannot trigger GST Section 74. Explore the Santhome Latex Enterprises ruling on suppression, fraud, wilful misstatement, audit non-response and SCN requirements.
Statutory Character vs. Commercial Activity - What Determines Taxability?
Understand how statutory status, commercial activity and the nature of receipts determine taxability. Explore the DDA service tax ruling and its relevance under GST.
Portal Communication Must Serve Justice, Not Just the System
Delhi High Court clarifies GST portal service, holding that ineffective digital communication cannot defeat taxpayers’ rights to reply, appeal or statutory remedies.
Multiple Bank Accounts Under GST: Is Complete Disclosure Mandatory?
Understand Rule 10A of the CGST Rules, 2017, including bank account disclosure requirements, timelines, GST portal compliance, suspension and cancellation risks.
Export Refund Claims: Deleted Rule 96(10) Cannot Stop Pending Claims
Supreme Court rules deleted Rule 96(10) cannot block pending export refund claims. Learn how this impacts your business and what to do next.
GST Garnishee Recovery: Liability Must Be Crystal Clear
Learn why GST garnishee recovery can't proceed before interest liability is legally determined. Understand the Bombay High Court's ruling.
GST Statements: Evidence or Mere Material?
Understand the difference between GST investigation statements and admissible evidence. Learn when statements prove facts under Section 136 CGST Act.
GST Section 74: Extended Limitation Needs More Than Words
Discover why a tax dispute alone isn't enough to invoke GST's extended limitation period under Section 74. Learn what's required.
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