Articles by Raj Jaggi
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From Job Work to Deemed Supply: How weak records can trigger GST demand
17 June 2026
171 Views
The Hidden Risk in a Familiar Manufacturing PracticeThe Madras High Court's ruling in Tvl. Technocast Foundry v. The State Tax Officer, Coimbatore, 2026-VIL-582...
Seven Days' Notice Before GST Arrest: Limited Safeguard, Not Blanket Protection
16 June 2026
221 Views
Delhi HC upholds a 7-day notice before coercive GST action, balancing effective tax enforcement with procedural fairness and personal liberty.
Pre 1st April 2025 ISD Non-Compliance Cannot Defeat Bona Fide ITC
15 June 2026
166 Views
The Kerala High Court's ruling in Intertek India Pvt. Ltd. vs ACCT clarifies that for the pre-01.04.2025 period, genuine Input Tax Credit cannot be denied merely due to the absence of ISD registration when tax was paid under reverse charge, services were used for business, and no revenue loss occurred.
Curative Petition In GST Litigation: When Finality Becomes A Rule Of Justice
13 June 2026
211 Views
The Supreme Court's Sriba Nirman judgment highlights the strict limits of curative petitions, GST Section 74 penalties, wilful suppression, compliance obligations, and the importance of finality in tax litigation.
No Surviving Tax Demand, No Surviving Prosecution: The Principle Behind Quashing Criminal Proceedings
13 June 2026
99 Views
Punjab & Haryana High Court rules that criminal prosecution under Central Excise law cannot continue after CESTAT exonerates the assessee on merits. Explore the judgment's implications for tax litigation, company directors and GST prosecutions.
GST Liability In Liquidation And Personal Exposure Of Directors Under Sections 88 And 89
12 June 2026
137 Views
Understand GST liability during company liquidation and director liability under Sections 88 and 89 of the CGST Act, 2017. Learn recovery rules, liquidator obligations, director safeguards, insolvency implications and key judicial precedents.
Protecting Bona Fide ITC Claims: Why Supplier Default Alone Cannot Defeat Input Tax Credit
11 June 2026
1781 Views
Gauhati High Court rules that GST input tax credit cannot be denied to a bona fide purchaser solely due to a supplier's tax default, unless collusion is proven....
GST Fraud Allegations and Bail: Why Liberty cannot wait for Trial
09 June 2026
311 Views
Can GST fraud accused be denied bail solely due to the amount involved? Explore key rulings in Ratnesh Singla and Asim Kumar, where courts reaffirmed that constitutional bail principles, Article 21 protections, and the presumption of innocence apply fully to GST prosecutions involving fake invoices and wrongful ITC claims
The Right GSTIN After Restructuring: Why Registration Planning Can Make Or Break GST Compliance
08 June 2026
137 Views
Understand GST registration implications during mergers, demergers, business transfers, and takeovers. Learn when fresh registration, amendments, cancellation, and ITC transfer are required under Sections 22, 25, 28, and 29 of the CGST Act, 2017.
When GST credit moves with the business: Transfer of unutilised ITC under Section 18(3), Rules 41 and 41A
06 June 2026
550 Views
Understand how unutilised GST Input Tax Credit (ITC) can be transferred during mergers, demergers, slump sales, business transfers, and restructurings under Section 18(3) of the CGST Act, Rules 41 and 41A, including ITC-02 compliance requirements.
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