Articles by Raj Jaggi

Wrong GST Head Paid? Don't Pay Twice!

Posted by Raj Jaggi

22 August 2026 592 Views

Paid GST under the wrong head? Learn if you need to pay again or if your payment can be re-appropriated. Understand your rights and the latest rulings.

GST on Corporate Guarantees: Key Gujarat High Court Ruling

Posted by Raj Jaggi

20 August 2026 338 Views

Understand the Gujarat High Court's landmark ruling on GST for corporate guarantees. Learn about supply, valuation, and retrospective application.

Leasehold Assignment Not Taxable as GST Service

Posted by Raj Jaggi

19 August 2026 301 Views

Supreme Court upholds Gujarat HC ruling: assignment of leasehold rights in industrial plots is a transfer of immovable property, not a taxable GST service.

Customs Act: Evidence Needed for Confiscation

Posted by Raj Jaggi

17 August 2026 135 Views

Learn why strong evidence, not just suspicion, is crucial for customs confiscation and penalties under the Customs Act. Understand your rights.

GTA Test: Consignment Notes & Road Transport Tax

Posted by Raj Jaggi

14 August 2026 232 Views

Understand the GTA test for road transport services. Discover how consignment notes, not just transporter status, determine tax liability. Read now!

No Tax on Promotion Spend Without a Real Recipient

Posted by Raj Jaggi

13 August 2026 148 Views

Learn how the Supreme Court ruled that promotion spend isn't taxable if there's no genuine service recipient. Understand the implications for your business.

GST Appeal Time-Bar: High Court Offers Equitable Relief

Posted by Raj Jaggi

11 August 2026 306 Views

Discover how the High Court can offer equitable relief for late GST appeals, even beyond statutory limits, when businesses commit to compliance. Learn more!