Articles by Raj Jaggi
View Full Profile
Scrap, Supply and Substance: Understanding GST in Job Work Transactions
22 April 2026
462 Views
Explore how waste and scrap are treated under GST, covering ownership, valuation, and tax implications in job work transactions. Learn why even by-products can trigger compliance obligations and how proper documentation helps avoid disputes.
The Art Of Restraint In Tax Litigation: Lessons From The Supreme Court
21 April 2026
126 Views
A detailed analysis of the evolving mindset in Indian tax litigation, highlighting the shift from routine appeals to responsible, policy-driven decision-making. Explains the Supreme Court's stance on monetary thresholds, reduced litigation and the importance of restraint in pursuing low-value disputes.
From Generalist To Specialist: Why Depth Defines Success in GST Practice
17 April 2026
238 Views
Explore how professional excellence is evolving from general practice to deep specialisation, highlighting the growing importance of GST expertise, advisory roles and focused learning in today's complex regulatory landscape.
Refund Beyond Restrictions: The Cess Credit Principle
16 April 2026
132 Views
Gujarat HC in Atul Ltd v. Union of India clarifies refund of unutilised Compensation Cess on exports, reinforcing GST zero-rating, Section 50B principles, and resolving ITC mismatch disputes.
Defective Show Cause Notice, Yet Valid Proceedings: A Landmark Shift In GST Judicial Thinking
10 April 2026
324 Views
Telangana High Court and Supreme Court rulings affirm that GST show-cause notices need not be perfectly drafted if taxpayers receive a fair opportunity to respond, reinforcing natural justice, procedural fairness, and limited judicial interference at the notice stage.
Regulation vs Business - The GST Boundary
08 April 2026
234 Views
When Regulation Was Mistaken for a Service: The Beginning of a Landmark GST DisputeGST law, despite its wide scope, is built upon a few simple and fundamental p...
Success That Sustains: The Power Of A Balanced Life
07 April 2026
147 Views
Discover the power of the 8-8-8 rule in redefining success beyond relentless hustle. Learn how GST professionals can achieve balance through focused work, quality sleep, and meaningful personal time without compromising productivity or well-being.
180 Days and the Interest Controversy: From date of availment or 181st day?
06 April 2026
616 Views
The 180-day payment condition under Section 16(2) of the CGST Act mandates reversal of Input Tax Credit (ITC) with interest if supplier payments are delayed. Learn its scope, Rule 37 mechanism, interest implications and practical compliance strategies.
Fee Collection Vs Service Supply: A GST Conundrum
04 April 2026
335 Views
When centralised fee collection meets decentralised training, GST raises a key question, who is the real supplier? Explore supplier identification, invoicing and ITC implications in this practical analysis.
Uploading is Not Communication Under GST
02 April 2026
213 Views
Allahabad High Court clarifies that mere uploading of GST notices on the portal does not amount to valid "communication" for limitation under Section 107, safeguarding taxpayers' right to appeal and reinforcing principles of natural justice in the digital tax regime.
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
