Raj Jaggi
CHARTERED ACCOUNTANT, COMPANY SECRETARY AND COST ACCOUNTANT
Contact Info
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 for nearly nineteen years, from June 2007 to March 2026, with the leading indirect tax firm A.K. Batra and Associates, he has now started his own independent professional practice with a focused specialization in GST consultancy and allied indirect tax matters.
Over the years, he has developed a strong inclination towards professional writing, research, and analytical commentary on evolving issues under GST and indirect taxation laws. During the past one year alone, more than 250 of his articles have been published on various reputed online tax and professional platforms such as CAclubIndia, VATINFOLINE, VILDirect, and TaxTMI. In addition, a few of his professional articles have been published in The Chartered Accountant Magazine and in the December 2025 issue of the NIRC Newsletter of ICAI.
His writing style combines legal analysis with practical insight, lucid narration, and motivational reflections, making complex GST provisions easier to understand for professionals, students, and industry readers alike. Besides writing on Indirect Taxes, he occasionally writes on a wide range of other topics such as motivational topics, topics related to famous personalities, etc.
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Showing 1 to 20 of 312 Results
Missing e-way bill vehicle details require assessment of evasion evidence, separately from exceptions to departmental appeal limits.
Departmental appeals under GST monetary-limit policies require separate consideration of appeal eligibility and the merits of a penalty. The exception permits consideration of the merits but does not itself justify a contested penalty. The dispute concerned a penalty under Section 129(3) of the CGST Act for failure to update Part-B of an e-way bill. Evidence of intention to evade tax was considered separately from the existence of the documentation defect. A vehicle number in a bilty is relevant evidence, but does not itself complete the electronic Part-B update. (AI Summary)
Goods and Services Tax - GST
GST registration amendments combine online validation for most changes with time-bound scrutiny of principal business premises.
Specified amendments concerning the principal place of business, a representative's place of business, entity particulars or a professional address are subject to proper officer examination. Other changes, including legal name, partners, directors and additional places of business, can be processed electronically without routine officer approval following successful online validation. Verification must be completed within three days of submission, failing which an Application Reference Number is not generated. If a change in business constitution changes the registered person's PAN, fresh registration is required instead of an amendment. (AI Summary)
Goods and Services Tax - GST
GST composition categories distinguish eligible service providers from traditional suppliers and permit registration amendments subject to statutory conditions.
GST Portal composition categories distinguish the traditional scheme under Section 10(1) of the CGST Act from the separate scheme under Section 10(2A), following functionality changes introduced from 1 November 2026. Multiple applicable categories may be selected within the Section 10(1) option, but the Section 10(2A) option permits only one selection; the two options cannot be combined. Existing composition taxpayers may seek a registration amendment to change or update their selected category through FORM GST REG-14. The amendment does not itself establish statutory eligibility or confer an unrestricted right to change the basis of taxation retrospectively. (AI Summary)
Goods and Services Tax - GST
GST tax deduction on scrap and used cooking oil purchases depends on supplier registration, tariff classification and contract value.
GST tax deducted at source (TDS) applies, from 1 November 2026, to registered purchasers receiving specified goods from other registered persons, subject to the conditions in Section 51 of the CGST Act. Coverage extends to used cooking oil under tariff heading 1518, plastic waste and scrap under heading 3915, tyre waste and scrap under heading 4004, and electrical and electronic waste and scrap under heading 8549. Metal scrap under Chapters 72 to 81 has been covered since 10 October 2024. The contract value of taxable supplies must exceed Rs. 2.5 lakh, excluding GST and compensation cess shown on the invoice; the threshold concerns the contract, not individual invoices or monthly turnover. (AI Summary)
Goods and Services Tax - GST
GST registration cancellation permits automated approval for compliant applicants, while officer review and deemed approval address pending applications.
Automatic cancellation requires timely filing of applicable returns, payment of outstanding dues and satisfaction of either the output tax liability condition or the alternative final-return condition. The monetary condition requires monthly output tax liability on supplies to registered persons, as declared through the prescribed outward-supply mechanisms, not to exceed Rs. 2.5 lakh in any month from registration until application. Where prescribed returns or the alternative final return are not furnished, or dues remain unpaid, the application is forwarded to the proper officer rather than automatically rejected. Deemed approval applies if the officer takes no action within 15 days of receiving the forwarded application or a reply to the notice. (AI Summary)
Goods and Services Tax - GST
E-commerce warehouse registration permits eligible goods suppliers to expand across states without independent premises, subject to consent and verification.
GST registration under Rule 14B is available from 1 November 2026 to eligible suppliers of goods seeking registration in a State or Union Territory where they have no physical presence. An approved e-commerce operator's warehouse may be declared as the principal place of business instead of an independent establishment. Supplies under the registration are restricted to goods supplied through e-commerce operators required to collect tax at source. The supplier must hold an active regular Home State GSTIN under the same PAN, with no cancellation proceedings or cancellation application pending, and have no active regular registration in the intended jurisdiction. (AI Summary)
Goods and Services Tax - GST
GST registration reforms require accurate business disclosures, prescribed premises documents and digital identification validation while limiting unnecessary verification queries.
Business premises documentation is aligned with categories including owned, inherited, rented or leased, consent-based, co-working and SEZ premises. Applicants must select the appropriate category and provide the relevant evidence. Registration authorities may seek clarification for incomplete or illegible documents, address discrepancies or missing essential premises particulars, but should not demand unrelated evidence. Bank account details, for up to ten accounts, are to be supplied at registration where available; otherwise, they must be furnished within 30 days of issue of the registration certificate. (AI Summary)
Goods and Services Tax - GST
Inverted duty refunds may apply where higher-taxed packaging inputs accumulate credit despite identical tax rates on tea purchases and sales.
Inverted duty structure refunds may arise where eligible inputs attract a higher GST rate than outward supplies, even if the principal input and output attract the same rate. Section 54(3)(ii) of the CGST Act does not confine the comparison to the principal commodity. The assessment must consider eligible inputs contributing to accumulated input tax credit, subject to statutory exclusions and notified restrictions. Containers, cartons and flexible packaging used to market, store, transport or sell tea may qualify without becoming part of the tea or changing its essential character. (AI Summary)
Goods and Services Tax - GST
Prospective GST refund restrictions cannot defeat previously accumulated input tax credit solely because an application is filed later.
A prospective restriction cannot be applied to credit accumulated before its commencement merely because the refund application is filed later. An administrative circular issued for uniform administration cannot extend a prospective restriction beyond its lawful scope or impose retrospective conditions unsupported by the statute and the applicable notification. The statutory relevant date governs limitation; the accumulation period determines whether the subsequent restriction applies. Entitlement to credit does not automatically establish entitlement to its refund. (AI Summary)
Goods and Services Tax - GST
Single-member jurisdiction in connected GST refund appeals depends on the combined claim value, statutory conditions and questions of law.
Single Member jurisdiction of the Goods and Services Tax Appellate Tribunal depends on both the prescribed monetary limit and the absence of a question of law. Section 109(8) of the Central Goods and Services Tax Act, read with Rule 110A of the CGST Rules, sets the limit at Rs. 50 lakh and requires the President's approval for allocation. The tribunal's approach assesses the monetary threshold cumulatively when such connected appeals are bunched for hearing. In that context, rejected refunds were treated as outside the specified class of amounts contemplated for Single Member consideration, independently of the cumulative monetary threshold and the existence of a question of law. (AI Summary)
Goods and Services Tax - GST
GST return mismatches require specific allegations, while tax paid under the wrong head requires verification and official reconciliation.
Under Section 73 of the CGST Act, recovery in cases not involving fraud, wilful misstatement or suppression with intent to evade tax requires a show cause notice identifying the factual and legal basis of the proposed demand. Payment of IGST does not automatically discharge the corresponding liabilities or permit unilateral adjustment. Where the earlier payment is identifiable, remains available and relates to the same supplies, competent authorities must arrange its appropriation through reconciliation between the Centre and the State, without requiring a second deposit of the verified equivalent amount. (AI Summary)
Goods and Services Tax - GST
Inverted-duty refunds require considering all eligible inputs, so higher-taxed packaging may support credit accumulation despite matching commodity rates.
Inverted-duty refund eligibility requires examination of all eligible inputs contributing to accumulated input tax credit, not merely the tax rate on the principal commodity. Packaging materials used to market packaged tea may be inputs where used in the course or furtherance of business. Matching tax rates on bulk and packaged tea do not exclude refund eligibility where higher-taxed packaging causes accumulation, subject to input tax credit admissibility, Rule 89(5) computation, and supporting records. (AI Summary)
Goods and Services Tax - GST
Legal writing and professional growth gain meaning through consistent research, continuous learning, clear communication and purpose beyond publication counts.
Regular practice and attention to correction develop skills in writing, teaching and advocacy. For legal professionals, careful preparation supports effective argument and clearer communication. Small daily efforts, such as reading and studying legal provisions, can accumulate over time; attention to personal improvement is more constructive than excessive comparison with others. Discipline gains meaning from a clear purpose: professional writing can provide reliable information, clarify legal provisions and judicial decisions, and help readers avoid incorrect interpretations, rather than merely increase publication totals. (AI Summary)
Other Topics
GST reforms broaden post-supply discount treatment, provisional refunds, advance-ruling appeals, and intermediary-service export treatment subject to statutory conditions.
Sections 153 and 154 revise post-supply discount treatment by removing the former requirement of a pre-existing agreement and invoice-specific linkage. Exclusion of the discount from taxable value requires a credit note under Section 34, reversal by the recipient of attributable input tax credit, and compliance with applicable credit-note requirements. Section 155 extends provisional refunds of up to 90% to eligible inverted duty structure claims, subject to prescribed conditions, safeguards and final verification. It also removes the minimum refund threshold only for tax paid on goods exported out of India, while retaining it for other refund categories. (AI Summary)
Goods and Services Tax - GST
Question of law governs GST appellate bench composition where documentary compliance and detention penalties require statutory interpretation.
Section 109(8) of the CGST Act requires both satisfaction of the monetary conditions and absence of a question of law for Single Member hearing. Disputes concerning documents required for goods movement, liability for detention proceedings, the legal effect of missing invoices, penalty consequences, and the applicability of CBIC Circular No. 64/38/2018-GST require interpretation of Sections 68 and 129 read with Rule 138. Such issues are not resolved merely by factual verification and require a Bench comprising one Judicial Member and one Technical Member. (AI Summary)
Goods and Services Tax - GST
Own-account service supply, not incidental beneficiary contact, determines intermediary classification and export treatment under GST.
GST intermediary classification turns on whether an Indian supplier performs the contracted service for an overseas recipient on its own account or merely arranges or facilitates an independent supply between other persons. Subcontracted substantive services retain their independent character even where deliverables assist the overseas principal's customers. Contact with students, advisers or other beneficiaries, cost-plus remuneration, foreign-currency payment, and the presence of several participants do not alone establish intermediary status; contractual obligations, responsibility for performance, authority to represent another and actual conduct determine classification. (AI Summary)
Goods and Services Tax - GST
GST export refund restrictions under the omitted rule cannot govern proceedings pending at omission without a saving clause.
Rule 96(10) of the CGST Rules, 2017 restricted refunds of integrated GST paid on exports where specified exemptions or benefits had been availed. It was omitted on 8 October 2024 by Notification No. 20/2024-Central Tax without a saving or sunset clause. Under the Supreme Court's interpretation in Goodluck India Ltd. v. Union of India, the restriction cannot continue to be enforced in proceedings pending on the date of omission merely because the underlying transactions occurred while the rule was in force. Section 74 provides machinery for determining tax not paid or short paid, erroneous refunds and wrongly availed or utilised input tax credit in cases involving fraud, wilful misstatement or suppression of facts to evade tax, subject to statutory conditions. It does not independently establish the underlying liability or preserve a restriction that cannot govern pending proceedings. (AI Summary)
Goods and Services Tax - GST
Omitted GST refund rules require an express saving clause before fresh notices can rest on their former authority.
Omission of former Rule 89(4B) without an effective saving clause does not permit a fresh show cause notice to be issued under that omitted provision merely because investigation or departmental processes began while it was operative. The controlling inquiry is whether statutory authority to issue the notice survived the omission. Continuation of proceedings under omitted subordinate legislation requires express preservation through a saving clause or another effective statutory provision; preparatory action and a GST Council recommendation cannot independently supply that authority. (AI Summary)
Goods and Services Tax - GST
Omitted export refund restriction cannot govern pending IGST claims without a saving provision, subject to statutory verification.
Omission of Rule 96(10) without a saving clause prevents its export-refund restrictions from governing proceedings pending on 8 October 2024. The prior applicability of the rule during the export period does not preserve pending enforcement. Departmental authorities must process affected IGST refund claims without invoking the omitted restriction, while verifying payment records, prior re-credits, refund applications, and other statutory requirements. Claims for interest and penalty require separate examination of their legal basis and admissibility. (AI Summary)
Goods and Services Tax - GST
Ground-clearance classification requires unladen measurement where SUV cess conditions are cumulative, leaving dealers responsible for accurate self-assessment.
Entry 52B applies the higher Compensation Cess rate only when engine capacity, length, ground clearance and popular SUV identity are cumulatively met. Although the later amendment expressly specifies unladen ground clearance, the Tribunal treated that standard as consistent with the earlier entry because no laden measurement could be implied. Manufacturer promotional material may establish SUV identity, but technical certificates remain evidentiary and must be assessed against the taxing entry. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
07 Nov 2026 
5 Replies 
