One Entity, One Soul: Unravelling the GST Puzzle around Clubs and Associations Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorp Taxing Mutuality: Constitutional Challenges to Section 7(1)(aa) of the CGST Act. I. Introduction The GST regime, empowered by Article 246A of the Constitution, redefined taxation in India. However, the…
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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A Landmark Ruling Reshaping the IBC Framework
By Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorp IN a significant ruling with far-reaching consequences for the corporate insolvency landscape in India, the Supreme Court in Kalyani Transco v. M/s Bhushan Powerand Steel Ltd. & Ors. (2025 INSC 621; Civil Appeal No. 1808 of 2020) [2025-TIOLCORP-11-SC-IBC] invoked…
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A welcome judgement
THE recent judgment of the Hon’ble Supreme Court in Central Board of Indirect Taxes and Customs vs. M/s Aberdare Technologies Pvt. Ltd. and Ors. (2025-TIOL-16-SC-GST) would go a long way to make GST a good and simple tax with the opportunity to correct bonafide errors. Upholding the Bombay High Court’s view in Aberdare Technologies…
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Revised GST Framework for Restaurant Services in Specified Premises: Key Changes Effective from April 1, 2025
This article highlights the key changes introduced by the government through Notification No. 05/2025-Central Tax (Rate) dated January 16, 2025, which will take effect from April 1, 2025. It also incorporates insights from the recently issued FAQs that address various scenarios under the new framework. It is important to note that these changes in GST rates and ITC eligibility apply only to restaurant…
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Supreme Court’s Landmark Ruling on Arrest Powers Under GST and Customs Acts: Balancing Enforcement with the Fundamental Right to Life
This article examines the Hon’ble Supreme Court’s recent ruling in Radhika Agarwal v. Union of India [2025] 171 taxmann.com 832 (SC) a landmark judgment with significant legal implications. The decision addresses the constitutional validity of arrest powers under Section 69 and the issuance of summons under Section 70 of the Central Goods and Services Tax (CGST) Act, along with…
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Transitional Credit and Proper Officer; the Saga Continues
An issue that generated majority of litigation in initial years of GST law (except of course the wrath of check post officers under sections 129 and 130 of the CGST Act) and consumed significant time of the High Court’s across the country was disputes around carry-forward of input tax credit/Cenvat…
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Appearance through Authorized Representative; ex abundanti cautela
In the recent Union Budget, Parliament has added sub-section (1A) in section 70 of the CGST Act dealing with summon proceedings on the recommendations of the GST Council made in its 53rd meeting held in New Delhi on 22nd June 2024. As per section 1(2) of the Finance (No. 2) Act, 2024 the…
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Doctrine of clean slate and extinguishment of claims under IBC vis-à-vis the power of the sovereign to levy taxes
Recently, the Andhra Pradesh High Court in Patanjali Foods Limited v. Assistant Commissioner ST FAC and Others (Writ Petition No: 28529/2023 and Writ Petition No: 4944/2024) pronounced a significant judgement having far reaching impact on rights of a successful resolution applicant under the Insolvency and Bankruptcy Code, 2016 (‘IBC’) vis-à-vis the power of the sovereign to…