Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 04/08/2026 Introduction Procedural amendments in tax law often appear straightforward until they collide with proceedings that are already underway. One such issue arose after the Finance Act, 2025 substituted the proviso to Section 107(6) of the CGST Act with…
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No Notification No Portal – P&H High Court Denies Deemed Service of GST Orders on a non-notified GST Portal
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 29/07/2026 Introduction For every registered taxpayer under the GST regime, the GST Common Portal has become the primary interface with the tax administration. Registration, return filing, refund applications, and departmental communications are all routed through the portal, making it…
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When the Notice is AI-Assisted but the Officer isn’t: SRO India and the Case against Mechanical Adjudication in GST
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 23/07/2026 Introduction Artificial Intelligence is rapidly finding its place across legal practice—from research and drafting to document review. Yet an important constitutional question arises when AI crosses the line from assisting legal professionals to performing functions that the law…
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Difference between Assessment and Adjudication – Analysing the Gauhati High Court Judgement
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 21/07/2026 Introduction The Hon’ble Gauhati High Court’s decision in Tata Projects Ltd. & Ors. v. Union of India & Ors. [(2026) 43 Centax 473 (Gau.)] has already become an important addition to the evolving jurisprudence under the GST regime.…
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‘Possibility’ is not ‘Proceeding’: Orissa High Court curbs routine Withholding of GST Refunds under Section 54(11)
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 20/07/2026 Introduction: Can GST Refunds Be Withheld Merely Because the Department May File an Appeal? Refunds constitute one of the most litigated aspects of the GST regime. While the statutory framework seeks to ensure timely release of amounts lawfully…
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Correction, Not Reconstruction – The Settled Limits on Corrigenda in Tax Adjudication
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 14/07/2026 Introduction: Can a Corrigendum Rewrite a Show Cause Notice? You have attended the personal hearing, filed a comprehensive reply, addressed every allegation raised in the Show Cause Notice, and the matter stands reserved for final orders. The litigation…
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Five Hundred and Four: GSTAT’s Reckoning with the Limits of Limitation
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 14/07/2026 Introduction: When Limitation Becomes the Largest Question Before GSTAT “The law of limitation is a law of peace, justice and repose.” Few principles in procedural law have enjoyed such enduring acceptance. Limitation statutes exist not merely to regulate…
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The Stake Is The Tax – How Gameskraft Decoupled GST from the Skill-Chance Binary
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 22/06/2026 Introduction: When the Skill vs. Chance Debate Ceased to Matter For decades, Indian gaming jurisprudence revolved around one central question: does skill predominate over chance? This distinction shaped almost every legal debate concerning gaming. Courts relied upon it…
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Prospective in Letter, Retrospective in Practice: The Enduring Battle Against Unlawful Amendments to Foreign Trade Policy Benefits
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 01/07/2026 Introduction: Can the Government Take Away an Export Incentive After It Has Already Been Earned? Export incentive schemes under India’s Foreign Trade Policy (FTP) are more than mere fiscal concessions—they are commercial assurances upon which exporters base investment…
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Secured Under Tax Law, Unsecured Under IBC: Redefining “Secured Interest” and the Consequences for Statutory Creditors
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 01/07/2026 Introduction: Can a Statutory Attachment Survive Insolvency? One of the most contentious questions in insolvency jurisprudence has been whether a statutory authority, having failed to participate effectively in insolvency proceedings, can later assert a prior attachment or statutory…