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....
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Indirect Taxes
Dept. Can’t Force Assessee to Adopt More Punitive CENVAT Credit Option Under Rule 6: Calcutta High Court
The Calcutta High Court has dismissed the Revenue’s appeals challenging the CESTAT order that...
GST
S. 74 GST Notice Must Spell Out Statutory Ingredients for Invoking Extended Tax Demand Proceedings: Allahabad High CourtÂ
The Allahabad High Court, Lucknow Bench, has quashed a show cause notice issued under...
GST
DGGI Online Gaming Probe | GST Arrest Can’t Be Invalidated Merely Because Maximum Punishment Is 5 Years: Allahabad HC
The Allahabad High Court has dismissed a habeas corpus petition challenging an arrest made...
GST
Can Dept. Reopen GST Proceedings Within 2 Years of High Court Order? Allahabad HC Interprets S. 75(3)
The Allahabad High Court has set aside a fresh show cause notice issued under...
GST
Rajasthan High Court Grants Protection From Coercive Action to Azure Power India in Tax Dispute
The Rajasthan High Court at Jodhpur has granted interim protection to Azure Power India...
Indirect Taxes
Karnataka High Court Directs Excise Dept. to Decide Application for Transfer of CL-9 Bar Licence Based on Registered Will
The Karnataka High Court has directed the Excise authorities to consider, in accordance with...
GST
GST Notices Can’t Be Deemed Served Merely by Portal Upload: Delhi High Court Grants Relief in Batch of 48 Petitions
The Delhi High Court has disposed of a batch of 48 writ petitions concerning...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 13 AUGUST, 2026
Here’s the Tax Law Daily Bulletin for August 13, 2026.GSTNO JURISDICTIONAL BAR U/S 6(2)(B)...
GST
State Tax Officer’s Exclusively Relied On AI-Generated Case Laws: Gujarat High Court Raises Serious Concerns
The Gujarat High Court has raised serious concerns over a GST adjudication order passed...
GST
Whether S. 122(1) CGST Penalty Can Apply to Non-Taxable Persons? Delhi High Court Declines to Decide
The Delhi High Court has disposed of a batch of 12 writ petitions challenging...
Direct Tax
Bank Loan Upfront Fee Revenue Expenditure Even Where Loan Is Used for Capital Assets: Delhi High CourtÂ
The Delhi High Court has dismissed the department’s appeal challenging the deletion of a...
Direct Tax
Finance Act 2010 Can’t Create Fresh TDS Liability for Offshore Technical Services: Karnataka High Court Reads Down Retrospective Tax Amendment
The Karnataka High Court has allowed a batch of income-tax appeals and a connected...
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...