Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 12/12/2025 Health Security se National Security Cess Bill, 2025 – Key Insights The Health Security se National Security Cess Bill, 2025 introduces a purpose-specific fiscal mechanism designed to fund two critical national priorities: public health and national security. It replaces the outgoing…
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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The Central Excise (Amendment) Bill, 2025: A Structural Realignment of Tobacco Taxation in India’s Post-GST Cess Fiscal Framework
Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 09/12/2025 The Central Excise (Amendment) Bill, 2025 — Key Highlights The Central Excise (Amendment) Bill, 2025 realigns India’s tobacco taxation structure at a crucial moment when the GST Compensation Cess is ending. The objective is not to increase taxes, but to shift…
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Reasserting Judicial Independence: Supreme Court Strikes Down the Tribunal Reforms Act,2021 – Implications for the GST Appellate Tribunal
Supreme Court Strikes Down Tribunal Reforms Act, 2021 — Major Implications for GST Appellate Tribunal (GSTAT) Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 20/11/2025 The Supreme Court’s landmark judgment dated 19 November 2025 in Madras Bar Association v. Union of India has once again reaffirmed that judicial independence is…
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Clarifying the Principle of Accretion and Avoiding Double Taxation
Supreme Court — Authority for Clarification & Advance Rulings, Gandhinagar, Karnataka & Anr. v. M/s Skyline Construction & Housing Pvt. Ltd.Date: November 7, 2025 | Author: Ashwarya Sharma Synopsis:The Supreme Court held that amounts paid to sub-contractors must be excluded from the principal contractor’s taxable turnover under the KVAT Act…
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Government Intervention and Corporate Governance
Introduction Corporate governance in India stands at the crossroads of autonomy and accountability. While the Companies Act, 2013 grants corporations the freedom to self-regulate, it also vests the Central Government with powers to intervene where public interest or fiduciary responsibility is at stake.Recent developments within the Tata Group have reignited…
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Supreme Court Restores JSW’s Resolution Plan in Bhushan Power Case: A Pragmatic Turn in IBCJurisprudence
Summary In a landmark judgment, the Supreme Court has reversed its earlier decision directing the liquidation of Bhushan Power & Steel Ltd. (BPSL) and restored the resolution plan submitted by JSW Steel. The review decision in Kalyani Transco v. Bhushan Power and Steel Ltd. & Ors. (2025-TIOLCORP-20-SC-IBC-LB) underscores a judicial…
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Transfer of Property and Taxability Revisited
Background The Supreme Court revisited the principles governing works contract taxation—particularly when property in goods is deemed to be transferred in the course of such contracts.The case involved printing of lottery tickets where the appellant used its own ink and chemicals on paper supplied by the customer. The key question:…
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The Sunset of Compensation Cess and the Road Ahead: A Policy, Federalism and Litigation Perspective
Background Introduced in 2017 to compensate States for GST revenue loss, the Compensation Cess expires on 22 September 2025. While the levy ends, huge unutilised input tax credit (ITC) balances remain in taxpayers’ ledgers, raising the crucial question—will these credits lapse, be refunded, or migrate into the regular GST chain? Constitutional…
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When Incentives Become Barriers: Supreme Court on Discriminatory Tax Notifications.
Background Key Legal Issue Petitioners’ Arguments State’s Arguments Supreme Court’s Findings Conclusion of the Court Landmark Judgments Referenced Key Takeaways This judgment strengthens constitutional discipline in fiscal policy and serves as a caution to States while framing tax incentives. To explore the complete analysis, read the full article here: https://vilgst.com/showiframe?V1Zaa1VsQlJQVDA9=TVRjMU5nPT0=&page=articles…
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8 Landmark Judgments in 8 Years: GST through the Lens of Supreme Court – Part II
Key Principles from the Supreme Court’s GST Jurisprudence Satyam Shivam Papers (2022) – Expiry of E-Way Bill Mohit Minerals (2022) – IGST on Ocean Freight (CIF Contracts) Skill Lotto Solutions (2020) – GST on Lotteries Radha Krishan Industries (2021) – Provisional Attachment under Sec 83 Tribunal’s & Court’s Broader Findings…