• GST

    Reasserting Judicial Independence: Supreme Court Strikes Down the Tribunal Reforms Act,2021 – Implications for the GST Appellate Tribunal

    November 22, 2025 - By 

    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…

  • GST

    Clarifying the Principle of Accretion and Avoiding Double Taxation

    November 7, 2025 - By 

    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…

  • GST

    GST 2.0: Decoding the Prime Minister’s Roadmap

    August 25, 2025 - By 

    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…

  • GST

    8 Landmark Judgments in 8 Years: GST through the Lens of Supreme Court – Part I

    August 21, 2025 - By 

    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…

  • GST

    GST Rate Notification and CTA, 1975 – cousins at a family wedding!

    August 21, 2025 - By 

    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…

  • GST

    Eight Years of GST: A Legal Retrospective

    June 27, 2025 - By 

    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…

  • GST

    Refund of ITC on Closure of Business: The Debate Rekindles

    June 17, 2025 - By 

    The Sikkim High Court in SICPA India Pvt. Ltd. v. UOI allowed refund of unutilized ITC after business closure, reigniting debate under GST. Case Summary: Court’s View: Caution: Conclusion:A progressive move, but the refund right on closure still awaits Supreme Court clarity or legislative change. Read the full article here:https://vilgst.com/showiframe?V1Zaa1VsQlJQVDA9=TVRjd09BPT0=&page=articles…

  • GST

    Taxability of Commodities Under GST

    June 16, 2025 - By 

    Summary: GST on essentials like flour, pulses, and grains has evolved from brand-based taxation to a packaging-based approach. Key Shifts: Amendment in 2025: Impact: Read the article online here: https://www.taxmann.com/research/gst-new/top-story/105010000000026712/taxability-of-commodities-under-gst-from-branding-to-pre-packaged-and-labelled-goods-experts-opinion  Please find the article attached for your reference. I hope you find the analysis insightful and welcome your feedback or queries.…