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…
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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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Taxation by Executive? Lessons for India from US Supreme Court Decision in Trump Tariff Matter
Author: Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorpDate: 09/04/2026 Introduction: When Regulation Meets Taxation The recent decision of the United States Supreme Court in the Trump Tariff matter has reignited a foundational constitutional debate – can executive power to regulate extend to the power to tax? At…
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Appearance through Authorized Representative; ex abundanti cautela
In the recent Union Budget, Parliament has added sub-section (1A) in section 70 of the CGST Act dealing with summon proceedings on the recommendations of the GST Council made in its 53rd meeting held in New Delhi on 22nd June 2024. As per section 1(2) of the Finance (No. 2) Act, 2024 the…