Articles by Raj Jaggi

GST Doctrine: Avoid Parallel Proceedings for One Liability

Posted by Raj Jaggi 15 May 2026 164 Views

Learn how the GST doctrine prevents parallel proceedings for the same liability. Understand the distinction between inquiry and adjudication to protect your rights.

Conflicting GST Advance Rulings & GSTAT's Role

Posted by Raj Jaggi 12 May 2026 213 Views

Understand conflicting GST advance rulings and how the GST Appellate Tribunal (GSTAT) is stepping in as a transitional appellate body to ensure uniformity.

GST on Statutory Fees: Constitutional Limits of Taxable Service

Posted by Raj Jaggi 11 May 2026 224 Views

Discover how courts are defining the constitutional limits of GST, distinguishing statutory regulation from taxable services and commercial activities.

Hotel Bundling: When Stay, Food & Choice Break GST Rules

Posted by Raj Jaggi 08 May 2026 124 Views

Understand how GST classifies bundled services in hospitality. Discover when complimentary breakfast is composite supply, but optional meals are separate.

Bail Under GST: Navigating Economic Offences & Liberty

Posted by Raj Jaggi 06 May 2026 99 Views

Understand bail under GST for economic offences. Learn how courts balance liberty with justice in cases of fraud, fake invoicing, and ITC misuse.

GST on SEZ Supplies: Zero Rating Explained

Posted by Raj Jaggi 04 May 2026 168 Views

Understand GST on SEZ supplies. Learn how zero rating ensures tax neutrality for exports and investment, balancing law with economic purpose.

GST on Ocean Freight: Settled Law vs. Air Freight

Posted by Raj Jaggi 02 May 2026 204 Views

Understand the settled GST law on ocean freight post-Mohit Minerals ruling and why it doesn't automatically apply to air freight. Learn about FOB contracts.

Bombay HC: Rule 92 Violation Voids Refund Rejection

Posted by Raj Jaggi 01 May 2026 54 Views

Bombay High Court rules refund rejection void if Rule 92 (deficiency memo, hearing) is violated. Learn how procedure protects taxpayer rights.

GST on University Affiliation: Not a Supply, Rules Court

Posted by Raj Jaggi 30 April 2026 80 Views

Learn why university affiliation fees are not considered a taxable supply under GST. Understand the court's ruling on statutory functions vs. commercial transactions.

GST Refunds: Reasserting Rights Beyond Limitation Periods

Posted by Raj Jaggi 29 April 2026 275 Views

Understand how GST refunds for unutilised ITC are protected from retrospective limitation changes. Learn about substantive rights and fairness in tax law.