Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB Law CorpDate: 08/05/2026 Introduction: The Never-Ending ITC Controversy Few aspects of the GST regime have generated as much litigation and commercial uncertainty as Input Tax Credit (“ITC”). Designed as the backbone of GST and the mechanism intended to eliminate cascading of…
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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Contract Damages Are Not Supply: Reaffirming the Boundaries of GST in Breach of Contract Matters
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB Law CorpDate: 07/05/2026 Introduction: Drawing the Line Between Compensation and Supply One of the recurring controversies under GST has been the attempt to treat compensatory payments arising out of contractual breaches as taxable supplies. Revenue authorities have frequently invoked Entry 5(e)…
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Beyond Nomenclature: Substance Over Form in Employer–Employee Relationships under GST
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB Law CorpDate: 30/04/2026 Introduction: When Labels Collide with Legal Reality One of the recurring themes under GST litigation is the tendency to determine taxability based on nomenclature rather than the true nature of a transaction. This issue becomes particularly significant in…
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Decoding Classification Under Customs Law: The Supreme Court’s Masterclass in Welkin Foods
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB Law CorpDate: 29/04/2026 Introduction: When Classification Becomes a Matter of Principle Classification disputes under indirect tax laws are often viewed as technical exercises confined to tariff entries and competing headings. However, certain judicial pronouncements elevate this exercise into a structured and…
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GST Appellate Tribunal: Jurisdiction, Benches and Emerging Issues
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB Law Corp Date: 28/04/2026 Introduction: When Forum Selection Shapes the Outcome With the GST Appellate Tribunal (GSTAT) on the verge of becoming operational, one of the most critical questions confronting taxpayers and practitioners is deceptively simple: which bench should an appeal…
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Director’s Liability Revisited: Supreme Court Clarifies the Limits of Vicarious Responsibility Across Fiscal Laws
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpDate: 28/04/2026 Introduction: When Responsibility Is Assumed Without Role In an era of heightened regulatory scrutiny and aggressive enforcement, directors are increasingly being drawn into litigation for acts carried out in the name of the company. This expanding net of liability…
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Reining in Misuse of IBC for Recovery
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpDate: 27/04/2026 Introduction: When Insolvency Becomes a Tool for Recovery The jurisprudence under the Insolvency and Bankruptcy Code, 2016 has consistently evolved to maintain a clear distinction between insolvency resolution and debt recovery. Yet, in practice, this boundary is often tested,…
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Legislative Competence and the Limits of State Excise Department
Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 15/04/2026 Introduction: When Power Extends Beyond Its Source In public law, every exercise of power-whether legislative, executive, or delegated-must trace its origin to constitutional authority. Yet, in practice, regulatory frameworks often expand in the name of control and compliance, sometimes stepping beyond…
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One Nation, Many Jurisdictions? A Canon Moment for GST and the Pandora Box of “Proper Officer” Enforcement
Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 10/04/2026 Introduction: When Jurisdiction Travels Beyond Borders In a tax regime built on seamless flow and destination-based principles, jurisdiction is meant to be precise—not expansive. Yet, a critical question continues to surface under GST enforcement: Can an intermediary State assume jurisdiction merely…
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Doctrine of Substantive Compliance: Concessional Rates and ITC Reversal in GST
Author: Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorpDate: 09/04/2026 Introduction: Substance Over Form in GST Compliance The recent decision of the Madras High Court in GU Shipping India Pvt. Ltd. v. Assistant Commissioner of CGST brings renewed focus to a crucial principle in GST jurisprudence – whether…