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Views on Indian Commerical Laws with a focus on Tax and Insolvency Law.

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Two Certainties

Service Charge, its Similarity with Tax, and a ‘Double Whammy’ for Consumers: Some Thoughts

Service Charge, its Similarity with Tax, and a ‘Double Whammy’ for Consumers: Some Thoughts

Introduction  The Delhi High Court (‘High Court’) recently ruled that levy of mandatory service charge by restaurants violates customer rights. The High Court’s reas…

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Fraudulent Sale is Supply Under GST: Three Errors of the Advance Ruling

Fraudulent Sale is Supply Under GST: Three Errors of the Advance Ruling

A recent advance ruling by Gujarat AAR is a frustrating read. AAR held that sale by a seller constitutes as supply under GST laws even if the seller was defrauded and did…

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Legislative Intent or Error: Puzzle of Indian Tax Policy

Legislative Intent or Error: Puzzle of Indian Tax Policy

Introductory Questions  Let me start with a question: how does one discover legislative intent in a provision of tax statute? Through a plain reading of the provision or throu…

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