Articles by Raj Jaggi

GST Boundary: Regulation vs. Business - Landmark Ruling

Posted by Raj Jaggi 08 April 2026 240 Views

Discover the landmark GST ruling that clarifies the boundary between statutory regulation and taxable business supply. Learn how courts view regulatory fees.

Balanced Life: The 8-8-8 Rule for Sustainable Success

Posted by Raj Jaggi 07 April 2026 152 Views

Discover the 8-8-8 rule to achieve sustainable success by balancing work, sleep, and personal life. Reclaim your time and well-being.

180-Day ITC Rule: Availment Date or 181st Day?

Posted by Raj Jaggi 06 April 2026 700 Views

Understand the 180-day ITC rule in GST. Learn when to reverse credit and pay interest, and the implications of payment dates.

GST: Fee Collection vs. Service Supply - Who is the Supplier?

Posted by Raj Jaggi 04 April 2026 341 Views

Understand the GST conundrum: Is the entity collecting fees or conducting training the actual service supplier? Explore implications for invoicing & input tax credit.

GST Uploads Not Communication: Allahabad HC Ruling

Posted by Raj Jaggi 02 April 2026 226 Views

Learn why merely uploading documents on the GST portal isn't communication. Understand the Allahabad HC ruling and its impact on taxpayer rights and appeals.

Limitation Period Cannot Defeat Refund Of Statutory Pre-Deposit Under GST

Posted by Raj Jaggi 01 April 2026 955 Views

A Routine GST Dispute with Far-Reaching ConsequencesUnder the GST regime, the right to appeal is not entirely unconditional. A taxpayer who wishes to challenge ...

Arbitration Award Under GST: Different Components, Different Tax Consequences

Posted by Raj Jaggi 30 March 2026 967 Views

GST on arbitration awards isn't straightforward. Taxability hinges on whether payments are consideration or compensation. AAR clarifies key distinctions and GST implications.

Living in the Present: Master Life with Clarity & Discipline

Posted by Raj Jaggi 28 March 2026 454 Views

Discover the power of living in the present. Learn to quiet mental noise, let go of the past, and cultivate purity of thought and action for a more meaningful life.

GST Interest on Retained ITC: KJV Alloys Ruling Explained

Posted by Raj Jaggi 27 March 2026 264 Views

Learn how prolonged retention of unutilised ITC can attract GST interest, as per the KJV Alloys ruling. Understand your responsibilities and avoid costly delays.