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.
Company & PMLA
SARFAESI Pre-Deposit Not Mandatory for Appeals Against Purely Procedural DRT Orders: Bombay High Court
The Bombay High Court has held that the requirement of pre-deposit under Section 18 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest (SARFAESI) Act, 2002, does not automatically apply to appeals arising from purely procedural orders passed by the...
Indirect Taxes
Municipal Body Can’t Seal Property for Non-Payment of Property Tax: Bombay High Court Orders Unsealing of 75-Year-Old Vada Pav Vendor’s Shop
The Bombay High Court has held that a municipal corporation cannot seal premises merely for non-payment of property tax in the absence of an express statutory provision and directed the Ulhasnagar Municipal Corporation to immediately unseal a 75-year-old businessman’s shop and godown that had...
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Indirect Taxes
Cenvat Credit on Stock Listing, Share Transfer, Insurance Services Allowed: CESTAT
In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad...
Indirect Taxes
Rejection of Reassessment and Bill of Entry Substitution: CESTAT Denies Retrospective Benefit of Cotton Import Duty Exemption
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while denying...
GST
GST Rate Dispute on Works Contracts: Andhra Pradesh High Court Rules TTD Qualifies as ‘Governmental Authority’, Remands Matter for Eligibility Determination
The Andhra Pradesh High Court has held that the Tirumala Tirupati Devasthanams (TTD) qualifies...
GST
Strict Interpretation of Export Notification Upheld: Karnataka High Court Denies 0.1% GST Concession on Supplies to Third-Party Manufacturers
The Karnataka High Court has held that 0.1% concessional GST benefits under Notification No....
Direct Tax
Assessment Can Proceed Except on Issues Pending For Advance Ruling: Delhi High Court
The Delhi High Court has held that income tax assessment proceedings need not be...
GST
Punjab & Haryana High Court Declines Advance Ruling on Poker, Rummy; Directs Due Process Before Coercive Action
The Punjab and Haryana High Court has disposed of two writ petitions filed by...
GST
Delay in Filing GST Appeal Without Sufficient Cause: Jharkhand High Court Refuses to Entertain Writ Petition
The Jharkhand High Court has dismissed a writ petitionrefusing to interfere with a GST...
Indirect Taxes
Delhi High Court Declines to Quash Customs SCN, Leaves Limitation Issue to Adjudicating Authority
The Delhi High Court has refused to exercise its writ jurisdiction to quash a...
Indirect Taxes
EXCISE DUTY | QR-Coded Liquor Tracking Upheld: Meghalaya High Court Refuses To Intervene In IEMS for End-to-End Supply Chain Monitoring
The Meghalaya High Court while upholding the QR-coded liquor tracking backed Integrated Excise Management...
Direct Tax
CBI Can’t Bypass Crucial Evidence”: Court Warns Against Misclassifying Exculpatory Material in CCTV Alibi
A Special Court in Delhi has underscored the critical duty of investigating agencies, including...
GST
Coercive GST Recovery Without Adjudication Quashed: Andhra Pradesh High Court Orders Refund of Interest
The Andhra Pradesh High Court has quashed coercive recovery proceedings initiated by GST Department...
Direct Tax
Reassessment Quashed | Time-Barred S. 143(2) Notice Invalidates Jurisdiction; S. 292BB Can’t Cure Defect: ITAT
The Income Tax Appellate Tribunal (ITAT), Visakhapatnam Bench has held that the reassessment proceedings...
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Company & PMLA
SARFAESI Pre-Deposit Not Mandatory for Appeals Against Purely Procedural DRT Orders: Bombay High Court
The Bombay High Court has held that the requirement of pre-deposit under Section 18...
Indirect Taxes
Municipal Body Can’t Seal Property for Non-Payment of Property Tax: Bombay High Court Orders Unsealing of 75-Year-Old Vada Pav Vendor’s Shop
The Bombay High Court has held that a municipal corporation cannot seal premises merely...
Direct Tax
Leave Encashment Earned During Central Government Service Eligible for Full Tax Exemption: CIT(A) [READ ORDER]
A significant relief has been granted to a retired Bharat Sanchar Nigam Limited (BSNL)...
Notification
Cabinet Approves Repatriation of IRS Officer Manoj Kumar to Parent Cadre on Personal Grounds
The Appointments Committee of the Cabinet (ACC) has approved the repatriation of Shri Manoj...