Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 29/06/2026 Introduction: Can Employees Be Personally Penalised for Corporate GST Violations? The introduction of Section 122(1A) of the CGST Act, 2017, with effect from 1 January 2021, marked a significant shift in the GST enforcement framework. For the first…
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The Platform is the Supplier, The Stake is the Consideration, The Bet is the Supply: A Statutory and Constitutional Map of The Gameskraft Ruling
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 26/06/2026 Introduction: When the Biggest GST Dispute in India Became a Constitutional Question Few tax disputes in recent history have carried consequences as significant as the litigation surrounding GST on online gaming. What began as a dispute over tax…
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SC reaffirms CoC’s commercial wisdom; warns against strategic litigation by unsuccessful resolution applicants
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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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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Corporate Guarantees Under GST: Bombay High Court Reasserts That No Tax Can Arise Without Consideration
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 22/05/2026 1. Introduction The levy of GST on corporate guarantees has steadily emerged as one of the most commercially significant and legally contested issues under the indirect tax regime. Modern corporate groups, particularly in sectors such as infrastructure, energy,…
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Between Limitation and Legitimate Refunds: Karnataka High Court Reconciles Section 54 with Constitutional Remedies under GST
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…