Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 03/02/2026 1. Introduction The expansion of indirect tax jurisprudence in India has often witnessed interpretative overreach by tax authorities, particularly in service classification disputes where the economic importance of an activity is sought to be equated with taxability. In a significant and…
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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When an ‘Exemption’ Becomes a Tax: SEZ Electricity, Customs Duty andthe Constitutional Discipline of Taxation
Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 29/01/2026 The Supreme Court on Taxing Power, Delegated Legislation, and Limits In Adani Power Ltd. v. Union of India (2026), the Supreme Court of India delivered a landmark ruling clarifying the constitutional discipline governing taxation, particularly in the context of Special Economic…
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‘Jo Vaada Kiya, Wo Nibhana Padega’ – Promissory Estoppel Reaffirmed: Supreme Court Reiterates the Rules of State Accountability
Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 16/01/2026 Supreme Court Reaffirms Binding Nature of Government Promises In IFGL Refractories Ltd. v. Orissa State Financial Corporation & Ors. (2026), the Supreme Court of India delivered a significant ruling reinforcing the doctrines of promissory estoppel and legitimate expectation, holding that the…
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When Technology Dictates Tax Law: A Constitutional Critique of GSTN’sExpanding Role and Legislation by Software
Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 31/12/2025 When Technology Oversteps the Law: A Constitutional Review of GSTN’s Expanding Authority This article critically examines the GSTN advisory dated 29 December 2025, which proposes blocking the filing of GSTR-3B where Input Tax Credit (ITC) reclaimed or availed does not match…
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A New Fiscal Architecture: Analysing the Health Security se National Security Cess Bill, 2025
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…
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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…