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
Areca Nuts Transport | Dispatch Location Mismatch Alone Can’t Justify GST Penalty Without Tax Evasion: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Varanasi Bench, has set aside a penalty of ₹1,60,216 imposed on a trader transporting areca nuts, holding that a technical mismatch in the place of dispatch did not justify penal action when valid transport documents were...
Company & PMLA
IBC Moratorium Doesn’t Bar Corporate Debtor’s Arbitration Claim To Recover Dues: Supreme Court
The Supreme Court has held that the moratorium under Section 14 of the Insolvency and Bankruptcy Code, 2016 (IBC) does not necessarily prevent a corporate debtor from pursuing arbitration proceedings to recover its own dues.A Bench of Justice Ujjal Bhuyan and Justice Atul S....
Keep exploring
Direct Tax
Can Strategic Investments Escape S. 14A Disallowance? ITAT Holds Rule 8D Can Apply After AO Records Satisfaction
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that strategic...
Direct Tax
BBC Global News: ITAT Restricts Profit Attribution to Indian DAPE at 12%, Rejects 15% Enhancement
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has partly allowed a...
Direct Tax
Can NaFAC Conduct Reassessment Before March 29, 2022? ITAT Upholds Faceless Jurisdiction
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has rejected a legal...
Direct Tax
Legitimate Deductions on Sold Property Can’t Be Denied Merely Because They Were Not Claimed in Original ITR: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has allowed an appeal...
Direct Tax
AO Can’t Make Ad-Hoc Disallowance Without Rejecting Books of Account: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed a Revenue...
Direct Tax
ITAT Can’t Make Appeal Conditional on Payment of Costs: Calcutta High Court Quashes Automatic Tax Demand Confirmation
The Calcutta High Court has held that the Income Tax Appellate Tribunal (ITAT) cannot...
Direct Tax
Can Interest on Refund of Excess Self-Assessment Tax Be Claimed From Date of Payment? Chhattisgarh HC Rules in Favour of Taxpayers
The Chhattisgarh High Court has held that taxpayers are entitled to interest on excess...
Direct Tax
Reassessment Can’t Survive Where No Addition Is Made on Grounds Recorded for Reopening: Gujarat HC
The Gujarat High Court has dismissed the Income Tax Department’s appeal against an Income...
Direct Tax
Reassessment Proceedings Based on Bank’s Erroneous Deposit Data Quashed: Patna High Court Imposes Rs. 25K Costs On Bank
The Patna High Court has set aside income-tax reassessment proceedings initiated against a senior...
Direct Tax
AO Must Await DRP Directions: Punjab & Haryana HC Quashes Final Income Tax Assessment Passed While DRP Objections Were Pending
The Punjab and Haryana High Court has held that where an “eligible assessee” has...
Indirect Taxes
Hydraulic Oil Liable to Entry Tax Under KTEG Act, Says ‘And Others’ Covers Unenumerated Petroleum Products: Karnataka HC
The Karnataka High Court has upheld the levy of entry tax on hydraulic oil...
GST
Calcutta High Court Allows Appeal Against Ex Parte GST Order After Medical Emergencies Prevented Reply to SCN
The Calcutta High Court has permitted a registered GST taxpayer to pursue a statutory...
Latest articles
GST
Areca Nuts Transport | Dispatch Location Mismatch Alone Can’t Justify GST Penalty Without Tax Evasion: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Varanasi Bench, has set aside a...
Company & PMLA
IBC Moratorium Doesn’t Bar Corporate Debtor’s Arbitration Claim To Recover Dues: Supreme Court
The Supreme Court has held that the moratorium under Section 14 of the Insolvency...
GST
No Detention For Non-Levy Of IGST On Job Work Movement Backed By Valid Documents: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru, has held that the mere...
GST
Mere Omission In GST Returns Doesn’t Justify S. 74 Penalty: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench, has held that mere...