1. IntroductionSince its rollout on July 1, 2017, GST has been a landmark reform replacing multiple indirect taxes with a unified regime. While its framework is constitutionally robust, practical implementation has seen mixed success due to legislative tweaks, judicial scrutiny, and administrative challenges. 2. Vision vs RealityThe 101st Constitutional Amendment…
Mr. Ashwarya Sharma, Co-Founder & Head (Legal) at RB LAWCORP, received The Economic Times Inspiring Leader’s Award 2024 for excellence in GST and indirect tax litigation. With 10+ years of experience, specializes in indirect taxes (GST, FTP, service tax, VAT), corporate laws, IP laws, and legal drafting.
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Federalism in Action: The Constitutional and Political journey of GST Council
GST Council: A New Federal Model The GST Council, formed under Article 279A, is India’s first real-time federal tax body, enabling joint decisions by the Centre and States. Launched with GST in 2017, it promotes cooperative federalism by recommending tax rates, exemptions, and resolving disputes. Highlights: In Mohit Minerals (2022),…
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Refund of ITC on Closure of Business: The Debate Rekindles
The Sikkim High Court in SICPA India Pvt. Ltd. v. UOI allowed refund of unutilized ITC after business closure, reigniting debate under GST. Case Summary: Court’s View: Caution: Conclusion:A progressive move, but the refund right on closure still awaits Supreme Court clarity or legislative change. Read the full article here:https://vilgst.com/showiframe?V1Zaa1VsQlJQVDA9=TVRjd09BPT0=&page=articles…
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Taxability of Commodities Under GST
Summary: GST on essentials like flour, pulses, and grains has evolved from brand-based taxation to a packaging-based approach. Key Shifts: Amendment in 2025: Impact: Read the article online here: https://www.taxmann.com/research/gst-new/top-story/105010000000026712/taxability-of-commodities-under-gst-from-branding-to-pre-packaged-and-labelled-goods-experts-opinion Please find the article attached for your reference. I hope you find the analysis insightful and welcome your feedback or queries.…
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ITC now firmly linked to supplier compliance
In L&T Geostructure LLP v. Union of India, the Madras High Court upheld Rule 36(4) of the CGST Rules, linking ITC claims strictly to GSTR-2A data (supplier compliance). Key Takeaways: Court’s Stand: Implications: Article link: https://test.taxindiaonline.com/news/guest_column/details?id=51378 PDF attached for convenience. Your thoughts and feedback are welcome! (The author is a…
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Taxing Two Aspects, One Activity: Supreme Court validates State Entertainment Tax on DTH
Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorp SC Upholds Entertainment Tax on DTH: Dual Taxation Justified In a landmark ruling (State of Kerala v. Asianet Satellite Communications Ltd., 2025-VIL-39-SC), the Supreme Court upheld the constitutional validity of State entertainment tax on Direct-to-Home (DTH) services, even when service…
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GST ARTICLE
One Entity, One Soul: Unravelling the GST Puzzle around Clubs and Associations Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorp Section 7(1)(aa) of the CGST Act deems services between clubs and their members as taxable “supply.” The Kerala High Court, in Indian Medical Association v. UOI, struck this down…
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A Landmark Ruling Reshaping the IBC Framework
By Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorp In Kalyani Transco v. Bhushan Power & Steel Ltd., the Supreme Court quashed an already-approved resolution plan and ordered liquidation, invoking Article 142 of the Constitution. This marks a turning point in insolvency law enforcement. Key Highlights: Conclusion: This…
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A welcome judgement
SC Greenlights Rectification of GST Errors Post-Deadline In a landmark ruling in CBIC vs. Aberdare Technologies Pvt. Ltd. (2025-TIOL-16-SC-GST), the Supreme Court upheld the Bombay High Court’s verdict allowing correction of bonafide GST return errors beyond the statutory deadline. 🔹 Background:Aberdare filed its returns on time but later found clerical…
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Revised GST Framework for Restaurant Services in Specified Premises: Key Changes Effective from April 1, 2025
The government has revised GST rules for restaurant & catering services in hotels, effective April 1, 2025, via Notification No. 05/2025-CT (Rate). Key points: 🔹 ‘Specified Premises’ Re-defined:Now based on actual transaction value (Rs. 7,500+ per day per unit), not ‘declared tariff’. 🔹 Who Qualifies: 🔹 Tax Impact: 🔹 Opt-In/Opt-Out…