Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 21/07/2026 Introduction The Hon’ble Gauhati High Court’s decision in Tata Projects Ltd. & Ors. v. Union of India & Ors. [(2026) 43 Centax 473 (Gau.)] has already become an important addition to the evolving jurisprudence under the GST regime.…
Ashwarya Sharma is a tax and insolvency lawyer with over 11 years of experience in GST, Indirect Tax, and Insolvency & Bankruptcy Code (IBC) matters. An ex-Deloitte professional, he advises Indian and multinational companies on complex GST disputes, DGGI investigations, and regulatory challenges, particularly at the intersection of tax and insolvency. He regularly represents clients before Tribunals, High Courts, and the Supreme Court of India, with a pan-India practice across multiple states (28 States).
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‘Possibility’ is not ‘Proceeding’: Orissa High Court curbs routine Withholding of GST Refunds under Section 54(11)
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 20/07/2026 Introduction: Can GST Refunds Be Withheld Merely Because the Department May File an Appeal? Refunds constitute one of the most litigated aspects of the GST regime. While the statutory framework seeks to ensure timely release of amounts lawfully…
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Correction, Not Reconstruction – The Settled Limits on Corrigenda in Tax Adjudication
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 14/07/2026 Introduction: Can a Corrigendum Rewrite a Show Cause Notice? You have attended the personal hearing, filed a comprehensive reply, addressed every allegation raised in the Show Cause Notice, and the matter stands reserved for final orders. The litigation…
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Hard Locking Without the Key: The Missing Legislative framework behind the GSTR-3B ITC Lock
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 18/07/2026 Introduction: Can Technology Override the Statute? The GST ecosystem is on the verge of one of its most significant procedural transformations. With the proposed hard-locking of GSTR-3B, taxpayers may soon lose the ability to manually edit Input Tax…
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Five Hundred and Four: GSTAT’s Reckoning with the Limits of Limitation
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 14/07/2026 Introduction: When Limitation Becomes the Largest Question Before GSTAT “The law of limitation is a law of peace, justice and repose.” Few principles in procedural law have enjoyed such enduring acceptance. Limitation statutes exist not merely to regulate…
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The Stake Is The Tax – How Gameskraft Decoupled GST from the Skill-Chance Binary
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 22/06/2026 Introduction: When the Skill vs. Chance Debate Ceased to Matter For decades, Indian gaming jurisprudence revolved around one central question: does skill predominate over chance? This distinction shaped almost every legal debate concerning gaming. Courts relied upon it…
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Prospective in Letter, Retrospective in Practice: The Enduring Battle Against Unlawful Amendments to Foreign Trade Policy Benefits
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 01/07/2026 Introduction: Can the Government Take Away an Export Incentive After It Has Already Been Earned? Export incentive schemes under India’s Foreign Trade Policy (FTP) are more than mere fiscal concessions—they are commercial assurances upon which exporters base investment…
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Secured Under Tax Law, Unsecured Under IBC: Redefining “Secured Interest” and the Consequences for Statutory Creditors
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 01/07/2026 Introduction: Can a Statutory Attachment Survive Insolvency? One of the most contentious questions in insolvency jurisprudence has been whether a statutory authority, having failed to participate effectively in insolvency proceedings, can later assert a prior attachment or statutory…
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Mastermind Or Mere Employee? Navigating the Boundaries of Penalty Jurisdiction Under Section 122(1A) of the CGST Act, 2017
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 29/06/2026 Introduction: Can Employees Be Personally Penalised for Corporate GST Violations? The introduction of Section 122(1A) of the CGST Act, 2017, with effect from 1 January 2021, marked a significant shift in the GST enforcement framework. For the first…
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Staking Money On Uncertain Outcomes: Rewriting valuation logic
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 27/06/2026 Introduction: The Judgment That Changed the Economics of India’s Gaming Industry For nearly a decade, India’s online gaming industry operated on a foundational legal assumption: that games of skill, such as rummy, fantasy sports, and strategic card games,…