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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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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Land Development, Agency and the Elusive ‘Service’: SC Draws the Final Line
Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 11/02/2026 1. Introduction Classification disputes under indirect tax laws frequently revolve around a central question: when does a commercial arrangement involving immovable property cross the threshold into a taxable service? In Commissioner of Service Tax v. M/s Elegant Developers (2025-TIOL-83-SC-ST), the Hon’ble Supreme Court…