Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 27/05/2026 Introduction: How Far Can GST Arrest Powers Go? The power of arrest under GST has emerged as one of the most controversial and heavily litigated aspects of India’s indirect tax regime. Traditionally, indirect tax laws were viewed as…
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Incentives under Pre-GST Policies continue unless Rescinded: A Significant High Court Reaffirmation of Saving Clause Protection
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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Corporate Guarantees Under GST: Bombay High Court Reasserts That No Tax Can Arise Without Consideration
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 22/05/2026 1. Introduction The levy of GST on corporate guarantees has steadily emerged as one of the most commercially significant and legally contested issues under the indirect tax regime. Modern corporate groups, particularly in sectors such as infrastructure, energy,…
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Between Limitation and Legitimate Refunds: Karnataka High Court Reconciles Section 54 with Constitutional Remedies under GST
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 21/05/2026 1. Introduction The decision of the Division Bench of the Hon’ble Karnataka High Court in Assistant Commissioner of Central Taxes, Bengaluru v. Merck Life Science Pvt. Ltd. (2026-VIL-284-KAR) is an important pronouncement on the evolving jurisprudence surrounding refund…
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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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Beyond the Register of Members: Re-defining “Membership” in Oppression and Mismanagement Proceedings under Company Law
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 12/05/2026 Introduction: When Corporate Reality Extends Beyond Statutory Records The doctrine of separate legal personality and the statutory framework governing company membership have traditionally placed significant emphasis on formal corporate records, particularly the register of members. However, modern commercial…
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Beyond Nomenclature: Substance Over Form in Employer–Employee Relationships under GST
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB Law CorpDate: 30/04/2026 Introduction: When Labels Collide with Legal Reality One of the recurring themes under GST litigation is the tendency to determine taxability based on nomenclature rather than the true nature of a transaction. This issue becomes particularly significant in…
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Director’s Liability Revisited: Supreme Court Clarifies the Limits of Vicarious Responsibility Across Fiscal Laws
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpDate: 28/04/2026 Introduction: When Responsibility Is Assumed Without Role In an era of heightened regulatory scrutiny and aggressive enforcement, directors are increasingly being drawn into litigation for acts carried out in the name of the company. This expanding net of liability…
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Legislative Competence and the Limits of State Excise Department
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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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…