Articles by Raj Jaggi

University Affiliation Under GST: Not A Supply, But A Statutory Function

Posted by Raj Jaggi

30 April 2026 67 Views

Explore how the University of Mumbai v. Union of India & Others ruling redefines GST boundaries, holding that statutory, non-commercial functions like university affiliation cannot be taxed without a valid taxable event, reinforcing constitutional limits under Article 265.

Refunds Beyond Limitation: Reasserting Substantive Rights Under GST

Posted by Raj Jaggi

29 April 2026 252 Views

Explore how refund jurisprudence under GST is evolving, as the Delhi High Court in Kanika Exports v. Union of India clarifies that limitation rules cannot override vested rights.

Structure vs. Flexibility: The unsettled law on consolidated show cause notices under GST

Posted by Raj Jaggi

28 April 2026 115 Views

Explore whether GST permits a single show-cause notice for multiple financial years, the evolving High Court rulings, and how this legal debate could reshape limitation, jurisdiction, and procedural discipline under India’s GST framework.

When Delay Becomes Deception: The True Reach Of Section 74 Under GST

Posted by Raj Jaggi

27 April 2026 376 Views

GST law distinguishes between delayed tax payment and wilful evasion impacting whether Section 73 or 74 applies. The M/s Sriba Nirman Company case, upheld by the Supreme Court, highlights how non-compliance and intent can trigger strict penalties, even if tax is later paid.

GST Appeals Revisited: Penalty Demands Pre-Deposit, Interest Still Raises Questions

Posted by Raj Jaggi

25 April 2026 227 Views

No tax demand but still need a pre-deposit? Explore the evolving GST appeal framework, Finance Act 2025 amendments, and why penalty and possibly interest can trigger mandatory deposits before filing appeals.

Vague Show Cause Notices Under GST- Invalid By Design

Posted by Raj Jaggi

24 April 2026 170 Views

Explore how a Show Cause Notice forms the foundation of GST adjudication, and why clarity, factual accuracy, and proper disclosure are essential for ensuring fair and legally sustainable tax proceedings.

Silence Is Not A Defence - Participate Or Perish In GST

Posted by Raj Jaggi

23 April 2026 174 Views

Law offers protection, but taxpayers must respond. The MP High Court in Sanjay Paliya Contractor case highlights how ignoring notices can weaken natural justice claims and lead to adverse GST outcomes.

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

Posted by Raj Jaggi

22 April 2026 322 Views

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

Posted by Raj Jaggi

21 April 2026 124 Views

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

Posted by Raj Jaggi

17 April 2026 230 Views

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.