Articles by Raj Jaggi

Refundable Deposits: When Are They Taxable?

Posted by Raj Jaggi 24 July 2026 112 Views

Understand when refundable deposits become taxable. Learn how evidence, not just labels, determines taxability under GST and service tax.

Director GST Liability: Liquidation Isn't a Shield

Posted by Raj Jaggi 23 July 2026 85 Views

Discover how directors remain liable for company GST debts even after liquidation. Learn about Section 88(3) and director defences. Read more.

Revoked GST Registration: ITC Not Time-Barred?

Posted by Raj Jaggi 22 July 2026 179 Views

Understand how Section 16(6) CGST Act offers relief for ITC after registration revocation, but doesn't revive time-barred credit. Learn the conditions.

CENVAT Credit & Securities: Where Does Credit End?

Posted by Raj Jaggi 21 July 2026 92 Views

Understand how CENVAT credit rules apply when common services are used for both taxable activities and securities investment. Learn about proportionate reversal.

Hospital MRP Billing & GST: Inpatient Treatment Explained

Posted by Raj Jaggi 20 July 2026 180 Views

Discover how hospital MRP billing for inpatients impacts GST collection. Understand the composite supply doctrine and its implications for healthcare services.

GST Appeal Barrier: Wrong Demand Head Blocks Access

Posted by Raj Jaggi 20 July 2026 109 Views

Learn how a misclassification of tax vs. interest can block your GST appeal. Understand the Orissa High Court ruling and its implications for taxpayers.

GST Portal Notices: Valid Service Confirmed by High Court

Posted by Raj Jaggi 16 July 2026 126 Views

Learn how the High Court ruled that GST portal notices are valid service, even without physical delivery. Understand your obligations.

Review Jurisdiction: When Courts Won't Reopen Decisions

Posted by Raj Jaggi 13 July 2026 77 Views

Understand the strict limits of court review jurisdiction. Learn why review petitions are rarely granted and when to pursue statutory appeals instead.

Limitation Amendments Can't Revive Barred Tax Demands

Posted by Raj Jaggi 11 July 2026 106 Views

Understand how a later limitation amendment cannot revive a time-barred tax demand. Learn key principles for GST and service tax litigation.

Tax Recovery: Law Cannot Look Back by Implication

Posted by Raj Jaggi 10 July 2026 74 Views

Discover why tax recovery demands cannot be applied retrospectively by implication. Learn about the importance of statutory provisions and their effective dates.