Amit Sharma
Amit Sharma is the Content Editor at JurisHour. He has been writing about the Indian legal market. He has covered tax & company litigation stories from the Supreme Court, High Courts and Various Tribunals. Amit graduated from MLSU Law College with B.A.LL.B. and also holds an LL.M. from MLSU, Udaipur, Rajasthan. An Advocate in Taxation, and practised in Tribunals as well as Rajasthan High Court and pursued Masters in Constitutional Law. He started out small with little resources but a big plan to take tax legal education to the remotest locations across India and eventually to the world. His vision is to make tax related legal developments accessible to the masses.
GST
ITC Refund Limitation Must Be Counted Based on Nature of Supply, Not Mechanical Application of S. 54: Delhi High Court
The Delhi High Court has clarified the correct interpretation of limitation under Section 54 of the CGST Act for refund of unutilised Input Tax Credit (ITC), holding that the “relevant date” must be determined based on the nature of the refund claim and statutory...
Indirect Taxes
CUSTOMS ACT | Nominal Shortfall in Penalty Can’t Deny Amnesty Benefit Under Customs Law: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad Bench, has held that a minor shortfall in penalty payment should not deprive an assessee of the benefit of amnesty provisions under the Customs Act, provided the deficiency is rectified.The bench of Somesh Arora (Judicial...
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Other Laws
Broken Chain of Custody, Unreliable Circumstantial Evidence: Supreme Court Acquits Rajasthan Man in 2010 Murder Case
The Supreme Court has acquitted a Rajasthan man convicted of murder, holding that serious...
Other Laws
Frame Policy On No-Fault Compensation for Serious Adverse Events After COVID-19 Vaccination: Supreme Court Directs Centre
The Supreme Court has directed the Union government to formulate a “no-fault compensation policy”...
Other Laws
Cooperative Societies Can’t Be Treated as Multi-State Bodies Once Operations Are Confined to One State: Supreme Court
The Supreme Court has delivered a significant ruling on the legal status of cooperative...
Other Laws
Not Named in FIR, No Raid at Business Premises: Supreme Court Grants Anticipatory Bail in Spurious Liquor Case
The Supreme Court has granted anticipatory bail to businessman, Manoj Kumar Mutta in a...
Other Laws
Supreme Court Upholds Bharti Telecom’s Minority Share Buyout
The Supreme Court of India has upheld the reduction of share capital undertaken by...
Other Laws
Affinity Test Can’t Override Pre-Independence Records And Relatives’ Validity Certificates: Bombay HC Restores ‘Thakur’ ST Claim
The Bombay High Court has set aside an order of the Scheduled Tribe Certificate...
Other Laws
Dowry Case Against In-Laws Quashed as FIR Lacked Specific Allegations: Supreme Court
The Supreme Court has quashed criminal proceedings against the parents-in-law of a complainant woman,...
Other Laws
Additional Evidence Can’t Be Used to Fill Lacuna in Appeal: Supreme Court
The Supreme Court has held that additional evidence cannot be used to fill lacuna...
Other Laws
Construction In Mount Abu Region On Halt: Rajasthan HC
The Rajasthan High Court has ordered an immediate halt to all construction activities in...
Money Hacks
10 Best Cryptocurrency Apps in India with Low Fees (2026 Edition)
With cryptocurrency adoption steadily rising in India, choosing the right trading app has become...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : FEBRUARY 28, 2026
Here’s the Tax Law Daily Bulletin for February 28, 2026.GSTDGGI HYDERABAD ARRESTS FINO PAYMENTS...
Other Laws
S. 143 Conversion Bars Regularisation U/s 123 of U.P. Z.A. & L.R. Act: Supreme Court
The Supreme Court has upheld the regularisation of possession of Scheduled Caste and Scheduled...
Latest articles
GST
ITC Refund Limitation Must Be Counted Based on Nature of Supply, Not Mechanical Application of S. 54: Delhi High Court
The Delhi High Court has clarified the correct interpretation of limitation under Section 54...
Indirect Taxes
CUSTOMS ACT | Nominal Shortfall in Penalty Can’t Deny Amnesty Benefit Under Customs Law: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad Bench, has held that a...
Indirect Taxes
Insurance, Hedging & Employee Training Services Qualify as Input Services: CESTAT Allows Cenvat Credit
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...
Indirect Taxes
Statements Without S. 9D Procedure Not Admissible: CESTAT Quashes Rs. 4.12 Cr CENVAT Credit Demand
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench, has...