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
GST
GST Dept. Must Establish Deliberate Tax Evasion Before Using Extended Limitation: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Kolkata Bench, has held that the...
Direct Tax
S. 264 Can Remedy Double Taxation Even When Mistake Originates From Assessee: Telangana HC
The Telangana High Court has held that the revisional power under Section 264 of...
Direct Tax
AO Can’t Pass Assessment Order Once Limit Lapses As Per S. 153(2) Proviso: Gujarat High Court
The Gujarat High Court has held that the Assessing Officer (AO) can’t pass assessment...
GST
GST Appeals Filed Beyond 4 Months Can’t Be Entertained, Limitation Act S. 5 Excluded: Uttarakhand High Court
The Uttarakhand High Court has held that an appeal under Section 107 of the...
GST
Omission of GST Rule 96(10) Applies to Pending Export Refund Cases: Supreme CourtÂ
The Supreme Court has held that the omission of Rule 96(10) of the Central...
Company & PMLA
ECIR Not Beyond Judicial Review: Karnataka HCÂ
The Karnataka High Court has ruled that a petition invoking Article 226 of the...
Direct Tax
Penny Stock LTCG Can’t Be Treated as Unexplained Cash Credit Without Evidence Linking Assessee to Price Manipulation: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed Revenue’s appeals...
Notification
CBDT Approves Sir Ganga Ram Trust Society for Scientific Research Under New Income-Tax Law
The Central Board of Direct Taxes (CBDT) has approved Sir Ganga Ram Trust Society,...
Notification
CBIC Keeps Customs Values Unchanged for Gold, Silver, Oil and Areca Nuts
The Central Board of Indirect Taxes and Customs (CBIC) has revised the tariff-value tables...
GST
Appellate Authority to Decide Rs. 1.08 Crore ITC Dispute on Merits: Rajasthan High Court Condones GST Appeal Delay
The Rajasthan High Court has directed the GST Appellate Authority to entertain and decide...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 10 AUGUST, 2026
Here’s the Tax Law Daily Bulletin for August 10, 2026.GSTPREJUDICIAL REMARKS AGAINST TAXPAYER RENDER...
Direct Tax
Offshore Equipment Supplies Not Taxable in India Without Fixed-Place PE: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has delivered a significant...
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...