Author: Rav Singh

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…

Parallel Proceedings under GST: Supreme Court Misses an Opportunity

Introduction  Recently, the Supreme Court in M/S Armour Security (India) Ltd v Commissioner, CGST, Delhi East Commissionerate & Anr (Armour Security case) clarified scope of the terms ‘proceedings’ and ‘same subject matter’ used in Section 6(2)(b) of the…

Taxation of ESOP-Related Compensation: Reviewing the Flipkart Cases

Introduction  In April 2023, the Board of Flipkart Private Limited (‘FPS’), Singapore decided to pay a one-time voluntary compensation - 43.67 US dollars per stock option - to all the option grantees of its Employee Stock…

The Monsoon of Tax ‘Reform’ 

It’s raining tax ‘reform’. Income Tax Bill, 2025 (‘IT Bill, 2025’) will soon replace the six decades old Income Tax Act, 1961. Goods and Services Tax (‘GST’) will ostensibly be simplified by Diwali of 2025. And we will…

Shelf Drilling Judgment: A Case of Interpretive Disagreements

The Supreme Court in a split judgment left unresolved the long standing issue of interplay between Section 144C-Section 153 of the Income Tax Act, 1961 (‘IT Act, 1961’). The absence of a clear resolution while not ideal, provides…

Case Study | Vodafone v Union of India | 2007-2021 | Perspective of a Tax Lawyer

GST @8: A Journey Via Eight Amendments

Introduction  Goods and Services Tax (‘GST’) came into force eight years ago on 1 July 2017. Eight long, eventful years that have been full of sound and fury. But, do they signify something? Yes and No.…