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
Legality of Gold Confiscation Based on Retracted Statement Questioned: Madhya Pradesh High Court Frames 8 Substantial Questions of Law
The Madhya Pradesh High Court at Indore has admitted an appeal challenging an order...
GST
GST Bank Attachment Can’t Continue Beyond 1 Year: Delhi High Court
The Delhi High Court has ruled that a provisional attachment of a taxpayer’s bank...
GST
Electronic Evidence, Kachcha Parchis and Natural Justice Claims Can’t Bypass GST Appellate Remedy: Delhi HC
The Delhi High Court has dismissed a batch of writ petitions challenging GST adjudication...
Direct Tax
ITAT Deletes Rs. 5.02 Crore Royalty Transfer Pricing Adjustment, Rejects Unexecuted Franchise Templates as CUP Comparables
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has partly allowed an...
Supreme Court
Supreme Court Orders CBI Probe Into Chhattisgarh Custodial Death, Directs Rs. 25 Lakh Interim Compensation
The Supreme Court has directed the Central Bureau of Investigation (CBI) to register a...
Company & PMLA
Time-Barred Operational Debt Cannot Revive Through IBC: Supreme Court Quashes S. 9 Insolvency Proceedings
The Supreme Court has held that an operational creditor cannot use proceedings under Section...
Indirect Taxes
UNICEF’s IGST Refund Claims Within Time, CESTAT Rules Limitation Starts From 2019 Customs Circular
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has...
Other Laws
Karnataka HC Records ASG Assurance That CISF Will Furnish Complete CCTV Footage to Ranya Rao in Gold Smuggling Case
The Karnataka High Court has recorded an assurance from Additional Solicitor General Arvind Kamath...
Indirect Taxes
Showroom Interior Fit-Outs Constitutes “Original Works”, CESTAT Quashes ₹2.61 Crore Service Tax Demand
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi has set aside...
Indirect Taxes
CESTAT Upholds Rs. 7.24 Cr. Customs Demand in PCB Undervaluation Case
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench, has...
Indirect Taxes
Glow Plug Control Unit Classifiable Under CTH 8511: CESTAT Quashes Extended-Period Demand and Penalty on Maruti Suzuki
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has...
Indirect Taxes
S. 114A Penalty for Use of Forged DEPB Scrips Upheld: CESTAT Grants 25% Reduced Penalty Benefit for Timely Payment
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has...
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...