Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 23/06/2026 Introduction: Ten Years After IBC, Who Decides the Fate of Distressed Companies? A decade ago, India fundamentally altered the philosophy of insolvency law. The Insolvency and Bankruptcy Code, 2016 replaced a regime characterised by endless delays and court-centric…
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Actionable Claims, Uncertain Outcomes, and the Architecture of GST on Online Gaming: Unpacking Gameskraft
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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IBC’s Primacy Over the Electricity Act and the Extinguishment of Pre-CIRP Claims
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 09/06/2026 Introduction: Can Statutory Authorities Revive Old Claims After CIRP Ends? One of the most fundamental promises of the Insolvency and Bankruptcy Code, 2016 (“IBC”) is certainty. The Corporate Insolvency Resolution Process (“CIRP”) is designed not merely to resolve…
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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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Moratorium under the IBC
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 26/05/2026 Introduction: The Protective Shield of Insolvency Law The Insolvency and Bankruptcy Code, 2016 (“IBC”) was enacted with a transformative objective — not merely recovery of debts, but preservation and revival of financially distressed corporate entities as going concerns.…
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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…