The Art of netting-off in GST - Balancing Logic, Law and Humour!

, Last updated: 03 November 2025 Share Follow on Google News

The First Rule of GST: Facts First, Sections Later Before we even consider quoting a GST provision, my dear team of young and dedicated Professionals, please keep in mind this key sequence: start with the facts, then apply the law, and finally determine the fit between the two. Each case is like a

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About the Author

Raj Jaggi

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CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

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The Art of netting-off in GST - Balancing Logic, Law and Humour!

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