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