Articles by Raj Jaggi
View Full Profile
GST Detention: Suspicion vs. Evidence Under Section 129
23 May 2026
52 Views
Learn how GST detention under Section 129 requires more than suspicion. Understand the difference between evidence and allegations for lawful business activity....
GST Recovery: No Valid Service, No Valid Recovery Under Law
23 May 2026
101 Views
Learn how the Punjab & Haryana High Court ruled that GST recovery is invalid without proper service of notice and adherence to legal procedures. Understand taxpayer rights.
Circular Trading, Fake ITC And Penalty Under Section 122 Of The CGST Act
21 May 2026
6380 Views
The Madras High Court in TVL. Sam Enterprises & Ors. explains how alleged circular trading, fake invoicing, and artificial GST turnover can attract heavy penalties under Section 122 of the CGST Act. Understand the Court's view on proportionality, fake ITC, writ jurisdiction, and statutory appellate remedies in this landmark GST judgment.
GST Arrest Valid Even Without Exact Reasons Copy
21 May 2026
144 Views
Learn why a GST arrest is valid even if an exact copy of 'reasons to believe' wasn't provided. Understand procedural fairness and personal liberty in tax law.
GST: Section 129 Detention vs. Section 130 Confiscation
18 May 2026
250 Views
Understand the critical difference between GST detention (Sec 129) and confiscation (Sec 130). Learn when goods vest with the government and your remedies.
GST Doctrine: Avoid Parallel Proceedings for One Liability
15 May 2026
143 Views
Learn how the GST doctrine prevents parallel proceedings for the same liability. Understand the distinction between inquiry and adjudication to protect your rights.
Conflicting Advance Rulings Under GST: The Emerging Transitional Role Of GSTAT
12 May 2026
199 Views
Explore how the GST Advance Ruling mechanism evolved from a tool for tax certainty to a system facing conflicting State rulings. Learn how the Finance Act, 2026 and Notification No. 18/2024-Central Tax empower GSTAT's Principal Bench to resolve inconsistencies and strengthen uniform GST interpretation across India.
When Statutory Regulation Is Treated As A Taxable Service: The Constitutional Limits Of GST
11 May 2026
196 Views
Can GST apply to Electricity Regulatory Commissions? Explore landmark High Court rulings, the constitutional limits of GST, and why regulatory fees may not qualify as taxable consideration.
Stay, Food and Choice: Where bundling breaks in hospitality
08 May 2026
116 Views
Explore how GST law distinguishes between composite and independent supplies through a hotel stay scenario. Understand why complimentary breakfast forms part of accommodation, while optional lunch and dinner remain separately taxable supplies under the CGST Act, 2017.
Bail Under GST: When Economic Offences Reshape The Boundaries Of Liberty
06 May 2026
92 Views
Explore how bail law under GST balances personal liberty with collective justice. This article analyzes evolving judicial trends, key High Court rulings and the growing seriousness of economic offences like fake invoicing and ITC fraud in India's legal framework.
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- TCS Return Due Date: New Deadline For Tax Year 2026-27
- How Salaried Employees can save Tax under the New Tax Regime
- TDS Certificates for Non-Salary Income Gets a New Identity For FY 2026-27
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- 143(2) Scrutiny Notice Received: What is it and How to Respond Online?
- New Interest Rates on Post Office Schemes from 1 July 2026
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
