Author: Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorpDate: 25/03/2026 Introduction: When Finality Is Misunderstood in Tax Litigation In the architecture of tax litigation, where disputes traverse multiple forums ranging from adjudicating authorities to appellate bodies, tribunals, High Courts and ultimately the Supreme Court, the question that often…
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Input Service Distributor under GST: Madras High Court Clarifies the Interplay between Entitlement and Distribution of ITC
Author: Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorpDate: 20/03/2026 Introduction: When Procedure Challenges Substance The Goods and Services Tax (GST) framework was designed to ensure a seamless flow of input tax credit (ITC) across the supply chain. However, as the law has evolved in its application, procedural…
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GST and Expatriate Employees – They Are Employees First
Author: Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorpDate: 17/03/2026 Introduction: When Employment Is Mistaken for Supply The taxation of cross-border employment arrangements under GST has been a recurring area of dispute, particularly in cases involving multinational corporations deploying expatriate employees in India. A key controversy has been…
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Rooh Afza, Residuary Entries and the Revival of Classification Principles: A Landmark VAT Ruling by the Supreme Court
Author: Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorpDate: 05/03/2026 Introduction: When Classification Determines Tax Fate Classification disputes have long occupied a central place in indirect tax jurisprudence, often determining the fiscal fate of entire industries. The recent decision of the Supreme Court in Hamdard (Wakf) Laboratories vs…
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Regulation is not Commerce: Why Statutory Fees collected by Regulators cannot be taxed under GST
Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 13/02/2026 Introduction: When Regulation Is Mistaken for Revenue Few debates under GST have generated as much conceptual confusion as the attempt to tax statutory or regulatory fees collected by bodies discharging sovereign functions. At the heart of this controversy lies a foundational constitutional question:…