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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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…
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Mastermind Or Mere Employee? Navigating the Boundaries of Penalty Jurisdiction Under Section 122(1A) of the CGST Act, 2017
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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Staking Money On Uncertain Outcomes: Rewriting valuation logic
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB LawCorpPublished on: 27/06/2026 Introduction: The Judgment That Changed the Economics of India’s Gaming Industry For nearly a decade, India’s online gaming industry operated on a foundational legal assumption: that games of skill, such as rummy, fantasy sports, and strategic card games,…
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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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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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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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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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When the Supplier Defaults: The Gujarat High Court Reopens the Great ITC Debate under GST
Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB Law CorpDate: 08/05/2026 Introduction: The Never-Ending ITC Controversy Few aspects of the GST regime have generated as much litigation and commercial uncertainty as Input Tax Credit (“ITC”). Designed as the backbone of GST and the mechanism intended to eliminate cascading of…