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…
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ISD vs Cross Charge: Karnataka HC Settles the Pre-Amendment Controversy
Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 02/03/2026 Introduction: When Procedure Is Mistaken for Prohibition The architecture of GST rests upon the promise of seamless credit. Yet, in practice, few issues have generated as much controversy as the mechanism for distribution of common input service credit between distinct registrations…
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Raid, Record & Reliance: Electronic Evidence, Admissions and the Consequence of Non-Retracted Statements under Customs & GST
Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 25/02/2026 Introduction: When Seizure Is Mistaken for Admissibility Search and seizure proceedings under fiscal statutes have increasingly become technology-driven. Laptops, accounting software backups, server extracts, pen drives and cloud data now form the backbone of many customs and GST demands. Yet a fundamental evidentiary…
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Reasserting Judicial Independence: Supreme Court Strikes Down the Tribunal Reforms Act,2021 – Implications for the GST Appellate Tribunal
Supreme Court Strikes Down Tribunal Reforms Act, 2021 — Major Implications for GST Appellate Tribunal (GSTAT) Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 20/11/2025 The Supreme Court’s landmark judgment dated 19 November 2025 in Madras Bar Association v. Union of India has once again reaffirmed that judicial independence is…
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A welcome judgement
SC Greenlights Rectification of GST Errors Post-Deadline In a landmark ruling in CBIC vs. Aberdare Technologies Pvt. Ltd. (2025-TIOL-16-SC-GST), the Supreme Court upheld the Bombay High Court’s verdict allowing correction of bonafide GST return errors beyond the statutory deadline. ? Background:Aberdare filed its returns on time but later found clerical…
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Revised GST Framework for Restaurant Services in Specified Premises: Key Changes Effective from April 1, 2025
The government has revised GST rules for restaurant & catering services in hotels, effective April 1, 2025, via Notification No. 05/2025-CT (Rate). Key points: ? ‘Specified Premises’ Re-defined:Now based on actual transaction value (Rs. 7,500+ per day per unit), not ‘declared tariff’. ? Who Qualifies: ? Tax Impact: ? Opt-In/Opt-Out…
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Supreme Court’s Landmark Ruling on Arrest Powers Under GST and Customs Acts: Balancing Enforcement with the Fundamental Right to Life
This article examines the Hon’ble Supreme Court’s recent ruling in Radhika Agarwal v. Union of India [2025] 171 taxmann.com 832 (SC) a landmark judgment with significant legal implications. The decision addresses the constitutional validity of arrest powers under Section 69 and the issuance of summons under Section 70 of the Central Goods and Services Tax (CGST) Act, along with…
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Transitional Credit and Proper Officer; the Saga Continues
An issue that generated majority of litigation in initial years of GST law (except of course the wrath of check post officers under sections 129 and 130 of the CGST Act) and consumed significant time of the High Court’s across the country was disputes around carry-forward of input tax credit/Cenvat…
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Doctrine of clean slate and extinguishment of claims under IBC vis-à-vis the power of the sovereign to levy taxes
Recently, the Andhra Pradesh High Court in Patanjali Foods Limited v. Assistant Commissioner ST FAC and Others (Writ Petition No: 28529/2023 and Writ Petition No: 4944/2024) pronounced a significant judgement having far reaching impact on rights of a successful resolution applicant under the Insolvency and Bankruptcy Code, 2016 (‘IBC’) vis-à-vis the power of the sovereign to…