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…

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…

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…

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…

BackgroundOn 15th August 2025, during India’s 79th Independence Day address, the Hon’ble Prime Minister outlined a bold vision for the future of India’s tax system. At the heart of this vision lies GST 2.0—a next-generation framework aimed at simplicity, transparency, and citizen-centric compliance. Key Pillars of Reform 1. Structural Corrections…

Key Principles from the Supreme Court’s GST Jurisprudence Tribunal’s & Court’s Broader Findings Key Takeaway Full article available here : https://vilgst.com/showiframe?V1Zaa1VsQlJQVDA9=TVRjeU9BPT0=&page=articles Please find the PDF copy attached for ease of reading. Feedback is welcome. (The author is a practicing advocate, Co-Founder and Legal Head of RB LawCorp.He specializes in GST…

The Customs Excise and Service Tax Appellate Tribunal (CESTAT) Principal Bench addressed a key interpretational issue in Samsung India Electronics Pvt Ltd vs Principal Commissioner of Customs (2025) regarding classification and tax rates under GST vis-à-vis the Customs Tariff Act (CTA), 1975. Explore the complete article here: https://test.taxindiaonline.com/news/guest_column/details?id=51753 For easy…

Since the rollout of GST, one of the key promises has been the removal of cascading taxes and the creation of a seamless national market. The recent judgment by the Goa Bench of the Bombay High Court in Umicore Autocat India Pvt Ltd vs Union of India (2025) marks a…

1. IntroductionSince its rollout on July 1, 2017, GST has been a landmark reform replacing multiple indirect taxes with a unified regime. While its framework is constitutionally robust, practical implementation has seen mixed success due to legislative tweaks, judicial scrutiny, and administrative challenges. 2. Vision vs RealityThe 101st Constitutional Amendment…