• GST - TAX

    Legislative Competence and the Limits of State Excise Department

    April 15, 2026 - By 

    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…

  • GST - TAX

    ITC now firmly linked to supplier compliance

    June 16, 2025 - By 

    In L&T Geostructure LLP v. Union of India, the Madras High Court upheld Rule 36(4) of the CGST Rules, linking ITC claims strictly to GSTR-2A data (supplier compliance). Key Takeaways: Court’s Stand: Implications:  Article link: https://test.taxindiaonline.com/news/guest_column/details?id=51378  PDF attached for convenience. Your thoughts and feedback are welcome! (The author is a…

  • GST - TAX

    Taxing Two Aspects, One Activity: Supreme Court validates State Entertainment Tax on DTH

    June 3, 2025 - By 

    Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorp SC Upholds Entertainment Tax on DTH: Dual Taxation Justified In a landmark ruling (State of Kerala v. Asianet Satellite Communications Ltd., 2025-VIL-39-SC), the Supreme Court upheld the constitutional validity of State entertainment tax on Direct-to-Home (DTH) services, even when service…

  • GST - TAX

    A welcome judgement

    April 30, 2025 - By 

    SC Greenlights Rectification of GST Errors Post-Deadline In a landmark ruling in CBIC vs. Aberdare Technologies Pvt. Ltd. (2025-TIOL-16-SC-GST), the Supreme Court upheld the Bombay High Court’s verdict allowing correction of bonafide GST return errors beyond the statutory deadline. ? Background:Aberdare filed its returns on time but later found clerical…