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…
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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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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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GST 2.0: Decoding the Prime Minister’s Roadmap
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…
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8 Landmark Judgments in 8 Years: GST through the Lens of Supreme Court – Part I
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…
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GST Rate Notification and CTA, 1975 – cousins at a family wedding!
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…