Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorp SC Upholds Entertainment Tax on DTH: Dual Taxation Justified In a landmark ruling (State of Kerala v. Asianet Satellite Communications Ltd., 2025-VIL-39-SC), the Supreme Court upheld the constitutional validity of State entertainment tax on Direct-to-Home (DTH) services, even when service…
-
-
GST ARTICLE
One Entity, One Soul: Unravelling the GST Puzzle around Clubs and Associations Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorp Section 7(1)(aa) of the CGST Act deems services between clubs and their members as taxable “supply.” The Kerala High Court, in Indian Medical Association v. UOI, struck this down…
-
A Landmark Ruling Reshaping the IBC Framework
By Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorp In Kalyani Transco v. Bhushan Power & Steel Ltd., the Supreme Court quashed an already-approved resolution plan and ordered liquidation, invoking Article 142 of the Constitution. This marks a turning point in insolvency law enforcement. Key Highlights: Conclusion: This…
-
A welcome judgement
SC Greenlights Rectification of GST Errors Post-Deadline In a landmark ruling in CBIC vs. Aberdare Technologies Pvt. Ltd. (2025-TIOL-16-SC-GST), the Supreme Court upheld the Bombay High Court’s verdict allowing correction of bonafide GST return errors beyond the statutory deadline. 🔹 Background:Aberdare filed its returns on time but later found clerical…
-
Revised GST Framework for Restaurant Services in Specified Premises: Key Changes Effective from April 1, 2025
The government has revised GST rules for restaurant & catering services in hotels, effective April 1, 2025, via Notification No. 05/2025-CT (Rate). Key points: 🔹 ‘Specified Premises’ Re-defined:Now based on actual transaction value (Rs. 7,500+ per day per unit), not ‘declared tariff’. 🔹 Who Qualifies: 🔹 Tax Impact: 🔹 Opt-In/Opt-Out…
-
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…
-
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…
-
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…
-
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…