Author: Rav Singh
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Wide Scope of Taxation Powers: Supreme Court Endorses Gambling-Related GST Amendments-I
The Supreme Court in Directorate General of Goods and Services Tax Intelligence (HQ) & Ors v Gameskraft Technologies Private Limited and Ors (‘Gameskraft case’) upheld one of the most contested amendments to the Central Goods and Services Tax…
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Quick Comment: Section 29A(c) Disqualification and a Redundant NPA Account
Introduction Section 29A(c) of the Insolvency and Bankruptcy Code, 2016 (‘IBC’) makes a person ineligible to submit a resolution plan, if such person, or any other person acting jointly or in concert with such person,- at…
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Gambling, Skill, and Money: Supreme Court Upends Decades Old Jurisprudence – II
In Part-I, my focus was on contextualising the dispute and providing a background. In this part, let me focus on the Supreme Court’s observations in Junglee Games case. The Supreme Court sub-divided the issues for consideration…
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Gambling, Skill, and Money: Supreme Court Upends Decades Old Jurisprudence – I
I. Introduction On 27 May 2026, a Division Bench of the Supreme Court - comprising of Justice P.B. Pardiwala and Justice R. Mahadevan - pronounced two inter-related judgments: The State of Tamil Nadu v Junglee Games India…
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A Small Note from Tax History: Entertainment Tax Dispute of Delhi Racing Club
Introduction In 2012, the Delhi Racing Club (‘Racing Club’) lost a tax dispute. The Government of National Capital Territory demanded payment of entertainment tax which the Racing Club unsuccessfully resisted. At first glance, the Delhi High…
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Piercing Corporate Veil under the IBC: The Alpha Corp Case Reveals Little
I. Introduction The Supreme Court in Alpha Corp Development Private Limited v Greater Noida Industrial Development Authority (GNIDA) (‘Alpha Corp case’) permitted piercing of the corporate veil. And allowed assets of subsidiary companies to be included in corporate…
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No GST on Corporate Guarantees: The Bombay High Court Misses a Beat
A Division Bench of the Bombay High Court (‘High Court’) in M/S. DP Jain & Co Infrastructure Private Limited v Union of India (‘DP Jain case’) ruled that corporate guarantee, not accompanied by consideration, cannot be subjected to…
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Not Tolerating an ‘Absurd’ GST Demand
On 30 April 2026, a Division Bench of the Bombay High Court (‘High Court’) in Tata Sons Private Ltd v Union of India through the Ministry of Finance (‘Tata Sons case’) set aside a ‘patently perverse’ Goods and…
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Bhushan Steel-II Case | Understanding the Supreme Court’s Change of Heart
Preliminary (Quiz) Notes: This is a two-part series on the Bhushan Steel saga. In Part-I, I discuss the Supreme Court’s - now recalled – first judgment where it decided to liquidate Bhushan Power and Steel. In…
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Bhushan Steel – I Case | Understanding the Supreme Court’s Liquidation Order
Preliminary (Quiz) Notes: This is a two-part series on the Bhushan Steel saga. In Part-I, I discuss the Supreme Court’s - now recalled – first judgment where it decided to liquidate Bhushan Steel. In Part-II, I…
