Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 22/06/2026 Introduction: A ₹2 Lakh Crore Question of Classification Every major tax controversy ultimately begins with a question of classification. In the context of India’s online gaming industry, the issue was never merely whether GST was payable, but rather…
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When “Shall” Is Not Mandatory And “May” Is Not Directory: The Law Of Statutory Interpretation In The GST Context
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 16/06/2026 Introduction: Does the Use of “Shall” Always Make a Provision Mandatory? One of the most persistent assumptions in statutory interpretation is that whenever the legislature employs the word “shall”, the provision automatically becomes mandatory, while the use of…
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One Nation, One Tax – But Whose Jurisdiction?
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 06/06/2026 Introduction: Does “One Nation, One Tax” Mean Every State Can Exercise GST Jurisdiction? The introduction of the Goods and Services Tax (“GST”) was hailed as one of India’s most transformative fiscal reforms. Built around the vision of “One…
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Arrest Under GST: Telangana High Court’s Important Observations in the Online Gaming Investigation
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Incentives under Pre-GST Policies continue unless Rescinded: A Significant High Court Reaffirmation of Saving Clause Protection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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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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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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Supreme Court lays down scenarios for lifting of Doctrine of Corporate Veil
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished: 12/05/2026 Introduction: Between Corporate Personality and Commercial Reality The doctrine of separate legal personality has long remained one of the foundational pillars of corporate jurisprudence. Incorporation creates a legal entity distinct from its shareholders, directors and associated entities, thereby enabling…
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Regulatory Fee or Disguised Tax? Bombay High Court Upholds Municipal Hoarding Licence Fee in The Post GST Era
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB Law CorpDate: 12/05/2026 Introduction: The Constitutional Debate Beyond GST One of the recurring constitutional questions emerging in the post-GST era is whether every levy connected with a taxable activity automatically stands subsumed within GST. The decision of the Hon’ble Bombay High…
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When the Supplier Defaults: The Gujarat High Court Reopens the Great ITC Debate under GST
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB Law CorpDate: 08/05/2026 Introduction: The Never-Ending ITC Controversy Few aspects of the GST regime have generated as much litigation and commercial uncertainty as Input Tax Credit (“ITC”). Designed as the backbone of GST and the mechanism intended to eliminate cascading of…