Mariya Paliwala
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
GST
Whether ‘May’ Can Replace Mandatory Pre-SCN Consultation? Punjab & Haryana High Court Stays Final GST AdjudicationÂ
The Punjab and Haryana High Court has granted interim protection to a taxpayer challenging the validity of the amendment made to Rule 142(1A) of the Central Goods and Services Tax (CGST) Rules, 2017. The petition raises an important legal issue regarding whether the substitution of...
GST
Bank Certificate Can Substitute FIRC in GST Export Cases: Karnataka High Court
The Karnataka High Court has held that GST authorities cannot mechanically confirm tax demands against exporters of services merely because a Foreign Inward Remittance Certificate (FIRC) was not produced, especially when the taxpayer has furnished alternative banking documents evidencing receipt of export proceeds. The bench...
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GST
GST SCN Without Alleging Fraud Cannot Invoke S. 74: Karnataka High Court Quashes Adjudication Order
The Karnataka High Court has held that proceedings under Section 74 of the Central...
GST
GST SCN Generated Using AI Tool Quashed: Punjab & Haryana High CourtÂ
The Punjab & Haryana High Court has quashed a GST Show Cause Notice (SCN)...
Direct Tax
Interest Earned from Investments in Cooperative Banks Eligible for S. 80P(2)(d) Deduction: ITATÂ
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...
GST
No Personal Hearing Before GST Demand? Calcutta High Court Quashes Appellate Order, Orders Fresh Hearing
The Calcutta High Court has reiterated that a taxpayer cannot be denied the statutory...
Notification
MCA to Replace Email IDs with PAN-Based User IDs on Portal
The Ministry of Corporate Affairs (MCA) is expected to introduce a major change to...
Indirect Taxes
Customs Seize 6.3 Kg Suspected Hydroponic Weed at Delhi IGI Airport, Bangkok Passenger Arrested
The Air Intelligence Unit (AIU) of Customs at Indira Gandhi International (IGI) Airport, New...
GST
Third Parties Can’t Challenge GST Advance Rulings Merely Due to Financial Impact: Karnataka HC
The Karnataka High Court has held that a third party cannot challenge an order...
Indirect Taxes
Gold Bills with Odd Weights and Off-Market Rates Failed to Mask Demonetisation Cash Trail: SAFEMA Tribunal Upholds Benami Attachment
The Appellate Tribunal under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act...
Direct Tax
100+ Reassessment Writ Petitions Post Hexaware Ruling Restored: Bombay High CourtÂ
The Bombay High Court has directed the restoration of over a hundred writ petitions...
Indirect Taxes
Restricted Goods Can Be Provisionally Released: CESTAT Allows Re-Export of Rs. 25.16 Crore Seized Silver Jewellery
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has held that...
Indirect Taxes
Onerous Conditions Imposed For Provisional Release Of Seized Imported Goods Shouldn’t Amount To Virtual Denial Of Relief: CESTAT
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Direct Tax
Income Tax Dept. Can’t Sustain ₹6.75 Crore S. 68 Addition Without Rebutting Assessee’s Evidence: Calcutta HC
The Calcutta High Court has dismissed an appeal filed by the Income Tax Department...
Latest articles
GST
Whether ‘May’ Can Replace Mandatory Pre-SCN Consultation? Punjab & Haryana High Court Stays Final GST AdjudicationÂ
The Punjab and Haryana High Court has granted interim protection to a taxpayer challenging...
GST
Bank Certificate Can Substitute FIRC in GST Export Cases: Karnataka High Court
The Karnataka High Court has held that GST authorities cannot mechanically confirm tax demands...
GST
GST SCN Without Alleging Fraud Cannot Invoke S. 74: Karnataka High Court Quashes Adjudication Order
The Karnataka High Court has held that proceedings under Section 74 of the Central...
GST
GST SCN Generated Using AI Tool Quashed: Punjab & Haryana High CourtÂ
The Punjab & Haryana High Court has quashed a GST Show Cause Notice (SCN)...