Articles by Raj Jaggi
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Where Tax Exists But Cost Disappears: GST On SEZ Supplies
04 May 2026
161 Views
Understand how GST zero-rating for SEZ supplies balances taxation with economic intent ensuring tax neutrality, preserving ITC, and aligning domestic law with export-driven growth while maintaining compliance discipline.
Ocean Settled, Air Unsettled - GST's Legal Divide
02 May 2026
192 Views
Explore the limits of GST on ocean freight vs air freight understand CIF vs FOB contracts, reverse charge implications, and how the Mohit Minerals case reshaped taxation boundaries, clarifying double taxation concerns and why air freight remains taxable under current law.
Violation Of Rule 92 Renders Refund Rejection Void (Non-Est) - Bombay High Court
01 May 2026
48 Views
Bombay High Court rules refund rejection without deficiency memo or hearing under Rule 92 is void ab initio. Limitation cannot override taxpayer’s substantive rights in GST refund cases.
University Affiliation Under GST: Not A Supply, But A Statutory Function
30 April 2026
73 Views
Explore how the University of Mumbai v. Union of India & Others ruling redefines GST boundaries, holding that statutory, non-commercial functions like university affiliation cannot be taxed without a valid taxable event, reinforcing constitutional limits under Article 265.
Refunds Beyond Limitation: Reasserting Substantive Rights Under GST
29 April 2026
266 Views
Explore how refund jurisprudence under GST is evolving, as the Delhi High Court in Kanika Exports v. Union of India clarifies that limitation rules cannot override vested rights.
Structure vs. Flexibility: The unsettled law on consolidated show cause notices under GST
28 April 2026
129 Views
Explore whether GST permits a single show-cause notice for multiple financial years, the evolving High Court rulings, and how this legal debate could reshape limitation, jurisdiction, and procedural discipline under India’s GST framework.
When Delay Becomes Deception: The True Reach Of Section 74 Under GST
27 April 2026
399 Views
GST law distinguishes between delayed tax payment and wilful evasion impacting whether Section 73 or 74 applies. The M/s Sriba Nirman Company case, upheld by the Supreme Court, highlights how non-compliance and intent can trigger strict penalties, even if tax is later paid.
GST Appeals Revisited: Penalty Demands Pre-Deposit, Interest Still Raises Questions
25 April 2026
304 Views
No tax demand but still need a pre-deposit? Explore the evolving GST appeal framework, Finance Act 2025 amendments, and why penalty and possibly interest can trigger mandatory deposits before filing appeals.
Vague Show Cause Notices Under GST- Invalid By Design
24 April 2026
208 Views
Explore how a Show Cause Notice forms the foundation of GST adjudication, and why clarity, factual accuracy, and proper disclosure are essential for ensuring fair and legally sustainable tax proceedings.
Silence Is Not A Defence - Participate Or Perish In GST
23 April 2026
178 Views
Law offers protection, but taxpayers must respond. The MP High Court in Sanjay Paliya Contractor case highlights how ignoring notices can weaken natural justice claims and lead to adverse GST outcomes.
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