Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 25/05/2026 Introduction: Can GST Erase Earlier Government Promises? The introduction of the Goods and Services Tax (“GST”) marked one of the most far-reaching fiscal reforms in India’s constitutional and taxation history. Designed to unify the indirect tax structure and…
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Corporate Guarantees Under GST: Bombay High Court Reasserts That No Tax Can Arise Without Consideration
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 22/05/2026 1. Introduction The levy of GST on corporate guarantees has steadily emerged as one of the most commercially significant and legally contested issues under the indirect tax regime. Modern corporate groups, particularly in sectors such as infrastructure, energy,…
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Between Limitation and Legitimate Refunds: Karnataka High Court Reconciles Section 54 with Constitutional Remedies under GST
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 21/05/2026 1. Introduction The decision of the Division Bench of the Hon’ble Karnataka High Court in Assistant Commissioner of Central Taxes, Bengaluru v. Merck Life Science Pvt. Ltd. (2026-VIL-284-KAR) is an important pronouncement on the evolving jurisprudence surrounding refund…
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When Water Becomes Electricity
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 14/05/2026 Introduction: Constitutional Limits on Fiscal Innovation Constitutional law has always evolved alongside changing economic realities, legislative experimentation, and judicial scrutiny. Even after decades of constitutional governance, disputes concerning legislative competence and taxing powers continue to remain among the…
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Beyond the Register of Members: Re-defining “Membership” in Oppression and Mismanagement Proceedings under Company Law
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 12/05/2026 Introduction: When Corporate Reality Extends Beyond Statutory Records The doctrine of separate legal personality and the statutory framework governing company membership have traditionally placed significant emphasis on formal corporate records, particularly the register of members. However, modern commercial…
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Regulatory Fee or Disguised Tax? Bombay High Court Upholds Municipal Hoarding Licence Fee in The Post GST Era
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB Law CorpDate: 12/05/2026 Introduction: The Constitutional Debate Beyond GST One of the recurring constitutional questions emerging in the post-GST era is whether every levy connected with a taxable activity automatically stands subsumed within GST. The decision of the Hon’ble Bombay High…
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When the Supplier Defaults: The Gujarat High Court Reopens the Great ITC Debate under GST
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…
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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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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…