The appointment of Mr. Rajesh Jain as a Judicial Member of the Goods and Services Tax Appellate Tribunal (GSTAT) marks a significant moment in India’s legal and taxation landscape.
A respected advocate with more than three decades of rich litigation experience, Mr. Jain is known for his exceptional command over indirect tax laws and has long been regarded as a thought leader in the domain.
Mr. Jain’s legal journey began after he completed his B.Com from the University of Delhi and L.L.B., enrolling with the Bar Council of Delhi in 1989. Since then, he has consistently practiced before various High Courts across India—including Delhi, Punjab & Haryana, and Gujarat—as well as the Hon’ble Supreme Court. His career has been distinguished by landmark constitutional challenges, groundbreaking refund cases, and complex legal interpretations.
Recognized for his sharp legal mind and strategic insight, Mr. Jain has represented industry giants such as L.G. Electronics (India) Ltd., Larsen & Toubro Ltd., Oberoi Hotels, India Habitat Centre, and Old World Hospitality, among others. His legal victories have often shaped the course of taxation jurisprudence in India. Notably, he successfully challenged provisions of the Kerala Fishermen Welfare Fund Act and parts of the Central Sales Tax (Rajasthan) Rules, getting them declared unconstitutional by the Supreme Court.
His client-centric and visionary approach has earned him accolades not only from the Bar but also from the Bench and tax administration authorities. He was entrusted with sensitive matters involving refund claims running into crores, classification disputes, jurisdictional anomalies, and cases of unlawful searches—most prominently for clients such as L&T and Capri Bathaid (P) Ltd.
In the evolving GST regime, Mr. Jain has remained at the forefront. He played a critical role in shaping legal interpretation under the new tax law. In the Deepak Khandelwal case, he secured a ruling from the Delhi High Court—later upheld by the Supreme Court—that the department had no authority to seize cash during investigations, a landmark judgment still referenced widely.
Mr. Jain’s contributions extend beyond courtrooms. He has been a guiding force in policy and legal discussions, having served as a Member of the Advisory Committee on Indirect Taxes for the Delhi Government. He has also addressed conferences and webinars for leading institutions such as ONGC, the All India Federation of Tax Practitioners, and the Sales Tax Bar Association.
As a Judicial Member of GSTAT, Mr. Jain brings with him a legacy of well-reasoned, articulate, and impactful legal thought. His decisions are expected to provide much-needed clarity and consistency in GST litigation and reinforce faith in the appellate process.
Mr. Jain’s elevation to GSTAT is not just a personal milestone—it is a moment of recognition for a lifetime of dedication to the legal profession and a reinforcement of the importance of deep domain expertise in shaping India’s tax jurisprudence.
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