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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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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One Nation, Many Jurisdictions? A Canon Moment for GST and the Pandora Box of “Proper Officer” Enforcement
Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 10/04/2026 Introduction: When Jurisdiction Travels Beyond Borders In a tax regime built on seamless flow and destination-based principles, jurisdiction is meant to be precise—not expansive. Yet, a critical question continues to surface under GST enforcement: Can an intermediary State assume jurisdiction merely…
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Doctrine of Substantive Compliance: Concessional Rates and ITC Reversal in GST
Author: Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorpDate: 09/04/2026 Introduction: Substance Over Form in GST Compliance The recent decision of the Madras High Court in GU Shipping India Pvt. Ltd. v. Assistant Commissioner of CGST brings renewed focus to a crucial principle in GST jurisprudence – whether…
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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…
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Doctrine of Merger in Tax Litigation: Navigating Finality, Precedent and SLP Jurisprudence under GST
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…