Articles by Raj Jaggi

GST Consolidated Show Cause Notices: Structure vs. Flexibility

Posted by Raj Jaggi 28 April 2026 138 Views

Explore the legal debate on consolidated GST show cause notices covering multiple years. Understand the Bombay High Court's stance and the call for a Larger Bench.

When Delay Becomes Deception: The True Reach Of Section 74 Under GST

Posted by Raj Jaggi 27 April 2026 420 Views

GST law distinguishes between delayed tax payment and wilful evasion impacting whether Section 73 or 74 applies. The M/s Sriba Nirman Company case, upheld by the Supreme Court, highlights how non-compliance and intent can trigger strict penalties, even if tax is later paid.

GST Appeals: Pre-Deposit for Penalty & Interest Demands

Posted by Raj Jaggi 25 April 2026 330 Views

Understand GST appeal pre-deposit rules for penalty and interest. Learn about new amendments and their impact on your appeal process.

Invalid GST Show Cause Notices: When Vague Notices Fail

Posted by Raj Jaggi 24 April 2026 231 Views

Discover why vague GST show cause notices are invalid and how courts are upholding taxpayer rights against unclear demands. Learn about essential notice requirements.

GST Notices: Participate or Perish - Don't Stay Silent

Posted by Raj Jaggi 23 April 2026 184 Views

Ignoring GST notices leads to lost opportunities and confirmed demands. Learn why active participation and timely replies are crucial for your defence.

GST on Job Work: Understanding Scrap Transactions

Posted by Raj Jaggi 22 April 2026 502 Views

Learn how GST applies to scrap in job work. Understand ownership, non-monetary consideration, and sale of scrap to ensure compliance.

Tax Litigation Restraint: Supreme Court Lessons

Posted by Raj Jaggi 21 April 2026 129 Views

Discover how the Supreme Court promotes restraint in tax litigation, focusing on monetary thresholds and responsible dispute resolution. Learn when to stop fighting.

GST Specialist: Why Depth Defines Success in Tax Practice

Posted by Raj Jaggi 17 April 2026 242 Views

Move from generalist to specialist in GST practice. Discover why deep expertise, not breadth, is crucial for success in today's complex tax landscape.

Cess Credit Refund for Exports: Gujarat HC Ruling

Posted by Raj Jaggi 16 April 2026 154 Views

Learn how the Gujarat High Court ruled on Compensation Cess credit refunds for exports, ensuring tax neutrality and seamless credit flow under GST.

Defective Show Cause Notice, Yet Valid Proceedings: A Landmark Shift In GST Judicial Thinking

Posted by Raj Jaggi 10 April 2026 355 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.