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…
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Taxation by Executive? Lessons for India from US Supreme Court Decision in Trump Tariff Matter
Author: Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorpDate: 09/04/2026 Introduction: When Regulation Meets Taxation The recent decision of the United States Supreme Court in the Trump Tariff matter has reignited a foundational constitutional debate – can executive power to regulate extend to the power to tax? At…
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Everyday GST Fixes under FA, 2026
Author: Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorpDate: 01/04/2026 Introduction: From Structural Reform to Practical Efficiency The enactment of the Finance Act, 2026 marks another step in the steady evolution of India’s GST regime. Unlike the pre-GST era, where Union Budgets served as the primary vehicle for…
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Doctrine of Merger in Tax Litigation: Navigating Finality, Precedent and SLP Jurisprudence under GST
Author: Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorpDate: 25/03/2026 Introduction: When Finality Is Misunderstood in Tax Litigation In the architecture of tax litigation, where disputes traverse multiple forums ranging from adjudicating authorities to appellate bodies, tribunals, High Courts and ultimately the Supreme Court, the question that often…
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Input Service Distributor under GST: Madras High Court Clarifies the Interplay between Entitlement and Distribution of ITC
Author: Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorpDate: 20/03/2026 Introduction: When Procedure Challenges Substance The Goods and Services Tax (GST) framework was designed to ensure a seamless flow of input tax credit (ITC) across the supply chain. However, as the law has evolved in its application, procedural…
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GST and Expatriate Employees – They Are Employees First
Author: Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorpDate: 17/03/2026 Introduction: When Employment Is Mistaken for Supply The taxation of cross-border employment arrangements under GST has been a recurring area of dispute, particularly in cases involving multinational corporations deploying expatriate employees in India. A key controversy has been…
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Sale of Business vs. Supply In The Course of Business: The Evolving GST Landscape
Author: Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorpDate: 11/03/2026 Introduction: When the Business Itself Is Transferred The GST framework is designed to tax supplies of goods and services made in the course or furtherance of business. However, a conceptual distinction arises when the business itself is transferred,…
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When Tax is Not Tax: Mistake of Law, Constitutional Restitution and Refund under GST
Author: Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorpDate: 07/03/2026 Introduction: Can the State Retain What It Was Never Entitled to Collect? Tax statutes operate through a structured framework of rates, valuation rules, procedural compliance and refund mechanisms. Yet, occasionally a deeper constitutional question arises: what happens when…