Articles by Raj Jaggi
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Limitation Period Cannot Defeat Refund Of Statutory Pre-Deposit Under GST
01 April 2026
946 Views
A Routine GST Dispute with Far-Reaching ConsequencesUnder the GST regime, the right to appeal is not entirely unconditional. A taxpayer who wishes to challenge ...
Arbitration Award Under GST: Different Components, Different Tax Consequences
30 March 2026
934 Views
GST on arbitration awards isn't straightforward. Taxability hinges on whether payments are consideration or compensation. AAR clarifies key distinctions and GST implications.
Living in the present - Reflections from 150 articles on the many facets of human life
28 March 2026
444 Views
A reflective milestone marking the 150th article -exploring growth through discipline, simplicity and the power of living in the present with clarity, pure thoughts, and meaningful action.
When Time Makes Credit Costly - Interest On Retained ITC Under GST
27 March 2026
251 Views
Wrongly availed Input Tax Credit under GST can trigger interest liability, even without utilisation. Learn how delayed reversal and prolonged retention of ITC can quietly create financial risk for taxpayers.
A Typing Error, A Genuine Export: Law Restored Balance
27 March 2026
96 Views
GST refund denied due to a minor GSTR-1 error? The Supreme Court in Ruhi Siraj Makda v. Union of India (2026) upholds exporters’ rights, ruling that clerical mistakes cannot override genuine exports and IGST payments.
When The Search is Attacked, But The Evidence Still Stands
26 March 2026
117 Views
Can evidence survive an invalid search? Explore how the Karnataka High Court, guided by Pooran Mal v. Director of Inspection (Investigation) and reaffirmed in Dr. Naresh Kumar Garg v. State of Haryana, held that relevant material in GST proceedings remains admissible despite procedural irregularities.
The Thin Line Between "Supply For Export" And "Export Of Goods" Under GST
25 March 2026
1224 Views
Not every supply linked to foreign movement qualifies as an export under GST. The Andhra Pradesh High Court clarifies that only the transaction directly causing goods to leave India earns zero-rated export status, highlighting the crucial distinction between "supply for export" and "export of goods."
No Supply, No GST: Lessons From An Arbitral Award
24 March 2026
1175 Views
GST applies only when there is a "supply," not merely movement of money. This analysis explains why arbitral awards, refunds, and compensatory interest from pre-GST contracts may fall outside GST, highlighting key provisions of the CGST Act and principles of taxability.
12% or 18%? The GST Royalty Dilemma
23 March 2026
1189 Views
A practical GST insight on royalty payments to authorsexploring classification, reverse charge mechanism and why the correct rate is 18%, not 12%.
The 8-8-8 Rule: A Timeless Philosophy Of Balance For The GST Professional In An Age Of Excess
20 March 2026
838 Views
The 8-8-8 rule offers a timeless blueprint for balanced living: 8 hours of focused work, 8 hours of restorative sleep, and 8 hours for personal life, relationships and joy.
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