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Incentives under Pre-GST Policies continue unless Rescinded: A Significant High Court Reaffirmation of Saving Clause Protection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…
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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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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…