Articles by Raj Jaggi

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Section 61 vs 74A: Is Prior Scrutiny Mandatory?

Posted by Raj Jaggi pro badge 16 September 2026 177 Views

Discover if Section 61 scrutiny is always mandatory before Section 74A proceedings. Learn how independent information impacts GST notices.



Rule 96(10) Omission: Can Pending Proceedings Survive?

Posted by Raj Jaggi pro badge 15 September 2026 145 Views

Discover how the unconditional omission of CGST Rule 96(10) impacts pending legal proceedings and whether demands can still survive. Learn more.



GST Demands: Cross-Examination is Essential for Fairness

Posted by Raj Jaggi pro badge 14 September 2026 202 Views

Learn why cross-examination is crucial for GST demands and how block assessments violate natural justice. Understand your rights as a taxpayer.



Export Duty Refund: When Does Limitation Start?

Posted by Raj Jaggi pro badge 11 September 2026 108 Views

Discover when the limitation period for export duty refunds truly begins. Learn how reassessment impacts your claim and protects your rights.



Defend Favourable GST Orders: Counter & Cross-Objections

Posted by Raj Jaggi pro badge 10 September 2026 104 Views

Department appealing a favourable GST order? Learn how to defend your position with effective counter-submissions, written arguments, and cross-objections before GSTAT.



GSTAT Appeal Fee: Rule 110(5) - Alternatives or Aggregate?

Posted by Raj Jaggi pro badge 09 September 2026 136 Views

Confused about GSTAT appeal fees under Rule 110(5)? Understand if components are alternatives or aggregate amounts for calculation. Learn more!



GST on Corporate Guarantees: Practical Guide

Posted by Raj Jaggi pro badge 08 September 2026 92 Views

Understand GST on corporate guarantees, including loan takeovers, co-guarantors, payment mechanisms, and documentation. Ensure compliance.



Pre-Deposit for Appeals: Timing & Maintainability Explained

Posted by Raj Jaggi pro badge 07 September 2026 97 Views

Discover if the timing of your pre-deposit affects your appeal's validity. Understand the crucial differences between 'entertaining' and 'filing' an appeal.



Section 74: Ineligible ITC vs. Intent to Evade Tax

Posted by Raj Jaggi pro badge 05 September 2026 203 Views

Understand the crucial difference between ineligible ITC and intent to evade tax under Section 74. Learn what the GST Tribunal requires for invoking this provision.



Statutory Status vs. Activity: What Determines Taxability?

Posted by Raj Jaggi pro badge 04 September 2026 100 Views

Discover whether statutory status or the nature of an activity determines taxability. Learn how commercial exploitation of property is taxed.




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