Articles by Raj Jaggi

GST Perquisites: Employee Welfare vs. Taxable Supply

Posted by Raj Jaggi 29 May 2026 214 Views

Understand how employee welfare benefits (perquisites) can become GST controversies. Learn about the evolving law and key tests for taxability.

GST Anti-Profiteering: Homebuyer Rights & Legal Precedents

Posted by Raj Jaggi 28 May 2026 156 Views

Explore how GST anti-profiteering law protects homebuyers, focusing on the Siddha Infradev case and key legal interpretations. Learn about consumer rights under GST.

GST Transit State vs. Free Trade: Allahabad HC Limits Power

Posted by Raj Jaggi 27 May 2026 328 Views

Allahabad HC clarifies GST transit state powers. Learn how the court protected free inter-state trade and limited penal jurisdiction.

GST Bail Verdict: Allahabad HC on Liberty & Economic Offences

Posted by Raj Jaggi 26 May 2026 191 Views

Explore the Allahabad High Court's landmark GST bail verdict, emphasizing personal liberty against prolonged pre-trial detention in economic offense cases.

When Merits Prevailed Over Procedure- A Landmark Rajasthan High Court Verdict On GST Appeals

Posted by Raj Jaggi 25 May 2026 884 Views

A detailed analysis of the Giri Transport Company judgment covering GST limitation, procedural law, portal communication, appellate jurisdiction and tax litigation

GST Detention: Suspicion vs. Evidence Under Section 129

Posted by Raj Jaggi 23 May 2026 65 Views

Learn how GST detention under Section 129 requires more than suspicion. Understand the difference between evidence and allegations for lawful business activity....

GST Recovery: No Valid Service, No Valid Recovery Under Law

Posted by Raj Jaggi 23 May 2026 118 Views

Learn how the Punjab & Haryana High Court ruled that GST recovery is invalid without proper service of notice and adherence to legal procedures. Understand taxpayer rights.

Circular Trading, Fake ITC And Penalty Under Section 122 Of The CGST Act

Posted by Raj Jaggi 21 May 2026 6523 Views

The Madras High Court in TVL. Sam Enterprises & Ors. explains how alleged circular trading, fake invoicing, and artificial GST turnover can attract heavy penalties under Section 122 of the CGST Act. Understand the Court's view on proportionality, fake ITC, writ jurisdiction, and statutory appellate remedies in this landmark GST judgment.

GST Arrest Valid Even Without Exact Reasons Copy

Posted by Raj Jaggi 21 May 2026 151 Views

Learn why a GST arrest is valid even if an exact copy of 'reasons to believe' wasn't provided. Understand procedural fairness and personal liberty in tax law.

GST: Section 129 Detention vs. Section 130 Confiscation

Posted by Raj Jaggi 18 May 2026 285 Views

Understand the critical difference between GST detention (Sec 129) and confiscation (Sec 130). Learn when goods vest with the government and your remedies.