Articles by Raj Jaggi

GST Liability & Director Exposure in Liquidation

Posted by Raj Jaggi 12 June 2026 218 Views

Understand GST liability during company liquidation and director personal exposure under Sections 88 & 89 of the CGST Act. Learn director defences.

Protecting Bona Fide ITC Claims: Why Supplier Default Alone Cannot Defeat Input Tax Credit

Posted by Raj Jaggi 11 June 2026 1885 Views

Gauhati High Court rules that GST input tax credit cannot be denied to a bona fide purchaser solely due to a supplier's tax default, unless collusion is proven....

GST Bail: Liberty Over Alleged Fraud Amount

Posted by Raj Jaggi 09 June 2026 374 Views

Understand why bail in GST fraud cases hinges on more than just the alleged amount. Learn about constitutional principles and court decisions.

GSTIN After Restructuring: Ensure Compliance

Posted by Raj Jaggi 08 June 2026 159 Views

Navigate GSTIN changes during business restructuring. Learn why proper registration planning is crucial for compliance and avoiding disputes.

When GST credit moves with the business: Transfer of unutilised ITC under Section 18(3), Rules 41 and 41A

Posted by Raj Jaggi 06 June 2026 616 Views

Understand how unutilised GST Input Tax Credit (ITC) can be transferred during mergers, demergers, slump sales, business transfers, and restructurings under Section 18(3) of the CGST Act, Rules 41 and 41A, including ITC-02 compliance requirements.

GST on Healthcare: Substance Over Labels

Posted by Raj Jaggi 05 June 2026 258 Views

Karnataka High Court rules GST exemption for healthcare services applies based on substance, not labels like 'support services'. Learn more.

Beyond Skill And Chance: Supreme Court's Gameskraft Ruling Reshapes GST On Online Gaming, Fantasy Sports And Casinos

Posted by Raj Jaggi 04 June 2026 759 Views

The Supreme Court’s landmark Gameskraft judgment upholds GST on actionable claims arising from online gaming, fantasy sports, betting, and casinos. The ruling clarifies taxation, valuation, actionable claims, and the constitutional validity of GST on stake-based gaming transactions.