Articles by Raj Jaggi

GST Registration Cancellation Cannot Rest on a Checkbox: A Business Deserves a Reasoned Order GST

Posted by Raj Jaggi 25 June 2026 3235 Views

GST registration cancellation can shut down a business. The Gauhati High Court says authorities must provide clear reasons - not just portal-generated orders to justify such action.

GST Notices: One Order, Many Years? Limitation Still Key

Posted by Raj Jaggi 24 June 2026 196 Views

Understand the Gauhati High Court ruling on consolidated GST notices. Learn how limitation periods apply year-by-year, even with multi-year orders.

Tobacco Classification: Jaggery Water Treatment & Manufacture

Posted by Raj Jaggi 23 June 2026 218 Views

Discover why jaggery water treatment on tobacco doesn't always mean manufacture. Understand the legal distinction and its tax implications.

BOT Annuity GST: Taxability Remains Unresolved After Court Ruling

Posted by Raj Jaggi 22 June 2026 645 Views

Discover the latest on BOT Annuity GST taxability. The court ruled on jurisdiction but left the core tax issue open for appeal. Learn more.

DRC-01A Mandatory for 15% Penalty Under Section 74(5)

Posted by Raj Jaggi 18 June 2026 234 Views

Learn how the Allahabad High Court ruled that skipping DRC-01A denies the 15% penalty option under Section 74(5) of the CGST Act. Protect your rights.

GST Job Work: Weak Records Trigger Tax Demand

Posted by Raj Jaggi 17 June 2026 238 Views

Learn how inadequate GST job work records can lead to significant tax demands and penalties. Discover best practices for compliance and documentation.

GST Arrest Notice: 7 Days' Safeguard, Not Blanket Protection

Posted by Raj Jaggi 16 June 2026 276 Views

Understand the Delhi High Court ruling on 7 days' notice before GST arrest. Learn how it balances enforcement with procedural fairness.

ITC Not Defeated by Non-Compliance Before April 2025

Posted by Raj Jaggi 15 June 2026 202 Views

Learn how the Kerala High Court ruled that bona fide Input Tax Credit (ITC) cannot be denied for non-compliance before April 2025. Understand the implications for your business.

Curative Petition Limits in GST Litigation: Finality Rules

Posted by Raj Jaggi 13 June 2026 257 Views

Understand the strict limits of curative petitions in GST litigation. Learn why finality in justice is crucial and how compliance failures can lead to penalties.