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
Erection Services Were Not Liable To Service Tax Prior To 10 September 2004: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Regional Bench, has held...
Direct Tax
Can Commercial Vehicles Qualify for 50% Depreciation? Delhi ITAT Follows Consistent Precedent in Favour of Assessee
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has partly allowed an...
GST
Madras High Court Remits GST Demand for Fresh Adjudication After Taxpayer Claims It Was Unaware of SCN Following Business Closure
The Madurai Bench of the Madras High Court has remitted a GST demand order...
Direct Tax
AO Can’t Reject Recognised Valuation Method Merely Because It Was Not Yet Notified: Delhi High Court Upholds DCF Valuation of Shares
The Delhi High Court has dismissed an Income Tax Department appeal challenging the valuation...
Indirect Taxes
Interest on Delayed Duty Drawback Runs From 1 Month After ‘Let Export Order’, Not Final Adjudication: Delhi High Court
The Delhi High Court has held that interest on delayed payment of duty drawback...
GST
Can Anticipatory Bail Be Sought Against Apprehended GST Arrest Without FIR? Karnataka HC Relies on Supreme Court Ruling
The Karnataka High Court has held that a person facing a genuine and reasonable...
GST
No Jurisdictional Bar U/s 6(2)(b) in Parallel CGST SGST Proceedings: Delhi High Court Refuses to Bypass GST Appeal Remedy
The Delhi High Court has declined to entertain a writ petition challenging a GST...
Indirect Taxes
Can Undeclared Gold Be Re-Exported After Confiscation? Delhi High Court Says S. 80 Customs Safeguards Can’t Be Bypassed
The Delhi High Court has held that confiscated gold forming part of passenger baggage...
Indirect Taxes
Can Separate Customs Show Cause Notices Be Adjudicated Independently Arising From Same DRI Investigation? Delhi HC Answers
The Delhi High Court has declined to interfere with customs adjudication proceedings arising from...
Notification
Ind AS Amendments on Financial Instrument Classification, Renewable Power Contracts Notified: MCAÂ
The Ministry of Corporate Affairs (MCA) has notified the Companies (Indian Accounting Standards) Amendment...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 12 AUGUST, 2026
Here’s the Tax Law Daily Bulletin for August 12, 2026.GSTHIGH COURTS CAN’T GRANT POST-DISMISSAL...
Supreme Court
Supreme Court Upholds Separate Pay Treatment for Re-employed CGIT Presiding Officers, Rejects 6th Pay Commission Parity Claim
The Supreme Court has held that re-employed officers constitute a distinct class for the...
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...