Articles by Raj Jaggi
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Time Spent in Rectification Proceedings to be Excluded while Computing Limitation Period for Filing Appeals under Sections 107 and 112 of the GST Law
02 February 2026
547 Views
When GST procedure eclipses justice: Allahabad HC applies Section 14 Limitation Act to exclude rectification time in GST appeals.
GST Implications Of Unauthorised Occupation After Termination And Insolvency
31 January 2026
84 Views
Examines GST liability in a post-termination parking agreement covering invoicing obligations, time of supply, unauthorised occupation and NCLT recovery implications under the CGST Act, 2017.
Simplicity Is The Final Stage Of Mastery: Reflections From 100 Articles On Law, Practice And Life
31 January 2026
88 Views
Discover why true mastery whether in law, taxation or life emerges from simplicity, not complexity. Learn how clarity, restraint, and understanding transform professional practice and personal growth.
From Production to Capacity: An Illustration-Rich Commentary on Rules 1 to 12 of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026
30 January 2026
687 Views
An in-depth analysis of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026, explaining the shift from actual production to capacity-based taxation, machine-centric assessment, deemed production, abatements and administrative certainty u/s 3A.
GST On Overseas Passenger Transport Services: When Performance Crosses Borders But Taxability Does Not
30 January 2026
162 Views
Explore how GST law prioritises legal structure over geography in overseas car rental services, analysing place of supply, taxability, exports and reverse charge risks.
Smart Handling Of GST Show Cause Notices: Why Section 75 Is The Backbone Of Fair Adjudication
29 January 2026
565 Views
A GST Show Cause Notice is not a verdict but a test of professional maturity. Understand Sections 73, 74A and the crucial role of Section 75 in fair GST adjudication.
Before Taxability Comes Identity: NDMC's Status As A Local Authority Under GST
27 January 2026
272 Views
An in-depth GST analysis of NDMC's status as a municipality and local authority, examining constitutional provisions, CGST definitions, exemptions and Supreme Court rulings.
Premium Presentation Boxes Under GST: Eligibility, Reversal And Blockage Of ITC
24 January 2026
568 Views
When Law Learns to Ignore the ShineEvery mature tax system is scrutinised not through intricate transactions but by seemingly straightforward items that challen...
Rule 86B Meets Rule 31D - Why Blanket ITC Assumptions No Longer Hold
23 January 2026
900 Views
Rule 86B under GST continues to matter as a revenue safeguard. Understand its intent, sectoral distortions, and the rationale behind the 2026 amendment.
When Trains Move, But E-Way Bills Don't: Resolving GST Confusion Around Physical Movement
22 January 2026
186 Views
An in-depth GST analysis explaining why movement of leased metro trains across States does not require an e-Way Bill, focusing on intent, nature of supply and Rule 138 limitations.
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