Author: Rav Singh

Spectrum Licensed to Telecom Companies: Another Frontier for the IBC

Interaction of the Insolvency and Bankruptcy Code, 2016 (‘IBC’) with various sectors of the economy – aviation and real estate – has produced uneven results. Telecom sector brings forth its own set of issues. The Supreme…

Money Displaces Skill-Chance Distinction: Examining Taxation and Regulatory Approaches to Online Gaming

The Central Goods and Services Tax Act, 2017 (‘CGST Act, 2017’) and The Promotion and Regulation of Online Gaming Act, 2025 (‘OGA, 2025’) use money as the criteria to differentiate between various kinds of online gaming. In both legislations…

GST Council | Anatomy of a Constitutional Body | Perspective of a Tax Lawyer

Buyback Tax: An Anti-Abuse Measure Wrapped in a Tax 

Finance Bill, 2026 proposes to amend buyback tax. Yet again. The proposed amendment simultaneously simplifies and complicates buyback tax. Latter because of the proposal to create a separate tax slab for promoters of companies who participate in…

DDT and Buyback Tax: Skeletal Timeline

This is a skeletal timeline of the evolution of buyback tax in India. A descriptive analysis can be read here.

Supreme Courts Uses Tax Sovereignty to Hunt Tiger Global

The Supreme Court recently handed a significant legal victory to the Income Tax Department (‘Revenue’) in The Authority for Advance Rulings (Income-Tax) & Ors v Tiger Global International III Holdings (‘Tiger Global case’). And in the process created…

Health and National Security Cess: Some Context

The Lok Sabha on 5th December 2025, passed the Health Security se National Security Cess Bill, 2025. The Health se National Security Cess (‘Health and National Security Cess’) is an unusual marriage of public health and national…

Case Study | Chief Commr CGST v Safari Retreats Pvt Ltd | 2018-2025 | Perspective of a Tax Lawyer

In Applause of a Repeal: Place of Supply for Intermediary Services

The Goods and Services Tax Council (‘GST Council’) in its 56th meeting took multiple decisions and made a series of recommendations. The headline, of course, was dominated by the change in tax rates of various goods. An equal,…

Time Restraint on Power of Provisional Attachment under GST 

Introduction  The Supreme Court in Kesari Nandan Mobile v Office of Assistant Commissioner of State Tax (‘Kesari Nandan Mobile’) held that an order of provisional attachment under Section 83 of the Central Goods and Services Act, 2017 (‘CGST…