The Department of Revenue Chair was established at the National Law School of India University (NLSIU), Bengaluru, by the Department of Revenue, Ministry of Finance, Government of India, to promote research, teaching, and policy engagement in tax law, specifically indirect taxes, Goods and Services Tax (GST), international taxation, and tax dispute resolution.

Ongoing Activities

The Chair is currently researching the GST Appellate Tribunal’s engagement with High Court writ jurisdiction, and is tracking judicial developments on issues such as GST on online gaming and customs ownership rules, the Doctrine of Mutuality post-GST, insolvency and tax arrears under the Insolvency and Bankruptcy Code (IBC), the validity of state cesses post-GST, the e-commerce operator status of ride-hailing apps under the CGST Act, Input Tax Credit (ITC) on immovable property and supplier default, and ITC refund on GST Compensation Cess.

Completed Activities (2025-26)

• Coordinated and taught in the Post-Graduate Diploma in Commercial Law (PGDCL) programme for IRS officer trainees.
• Conducted sessions for the Indian Army’s Management Development Programme and the In-Service Training
• Programme for Indian Trade Officers on taxation in government procurement and GST, respectively.
• Organised a panel discussion on the Supreme Court’s Tiger Global ruling, with guest speakers from Khaitan & Co.

Publications (2025-26)

Journal articles/book chapters

• Nuggehalli, N., ‘Tiger Global: Tax Treaties and Tax Avoidance’ in Tax Treaty Case Law Around the Globe 2025, Linde Publishing (forthcoming).
• Kotha, A.P., ‘Would, and if so, under which circumstances earmarking raise the acceptance of taxation?’ in Democracy and the Legitimization to Tax, IBFD’s GREIT Series, 2026, 283–297.
• Dimitropoulou, Kotha, A.P., et al., ‘The Future of Multilateralism in International Tax: Regional and Economic Voices under the UNFCITC’, Bulletin for International Taxation, 2025 (Vol. 79), No. 12.
• Kotha, A.P., ‘India: Profit Attribution to Permanent Establishments: Global v Local’, in Tax Treaty Case Law Around the Globe 2025, Linde Publishing (forthcoming).

Popular media

• Nuggehalli, N., ‘Is a Parota like a Roti (GST)’, Deccan Herald, 27 September 2025.
• Nuggehalli, N., ‘International Law, Domestic Procedure’, Deccan Herald, 21 December 2025.
• Kotha, A.P., ‘Tiger Global: SC says “tax sovereignty comes first” but verdict raises questions’, Supreme Court Observer, 19 February 2026.
• Kotha, A.P., ‘A cess for two disparate ends is unconvincing’, Hindu Business Line, 19 December 2025.

Chair Professor: Dr Nigam Nuggehalli
Affiliated faculty: Isha Ahlawat & Prakriti Singh