• Uncategorized

    When Incentives Become Barriers: Supreme Court on Discriminatory Tax Notifications.

    October 1, 2025 - By 

    Background Key Legal Issue Petitioners’ Arguments State’s Arguments Supreme Court’s Findings Conclusion of the Court Landmark Judgments Referenced Key Takeaways This judgment strengthens constitutional discipline in fiscal policy and serves as a caution to States while framing tax incentives. To explore the complete analysis, read the full article here: https://vilgst.com/showiframe?V1Zaa1VsQlJQVDA9=TVRjMU5nPT0=&page=articles…

  • 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.…