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
E-Way Bill Mismatch Alone Can’t Justify GST Demand: GSTAT Quashes Demand Against Job Worker
The Goods and Services Tax Appellate Tribunal (GSTAT), Chandigarh, has held that a GST demand cannot be sustained merely on the value of goods reflected in e-way bills without other evidence establishing taxable supplies or non-payment of tax.The bench of Jatinder Pal Singh (Judicial...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 30 OCTOBER, 2026
Here’s the Tax Law Daily Bulletin for October 30, 2026.GSTDELAYED GST RETURNS ALONE CAN’T JUSTIFY S. 74 PENALTY: GSTATGST REFUND LIMITATION RUNS FROM TAX PAYMENT, NOT DISCOVERY OF MISTAKE: GSTAT REJECTS RS. 91 LAKH CLAIMGST EXEMPTION COVERS BANKS’ INTERNAL FUND TRANSFER INTEREST; NBFC CO-LENDING...
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Company & PMLA
IBC Moratorium Can’t Stall Cheque Bounce Prosecution Under NI Act: Delhi High Court
The Delhi High Court has held that the interim moratorium under Section 96 of...
GST
Service Tax Reimbursement Cannot Be Denied on Technical Grounds After GST Rollout: Jharkhand High Court
The Jharkhand High Court has held that a contractor cannot be denied reimbursement of...
Direct Tax
Bhagavad Gita Discourses Do Not Make Trust Religious; ITAT Directs 12AB Charitable Status and 80G Approval
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has held that dissemination...
Direct Tax
Income Tax Dept. Grants 10-Year Registration U/s 12AB to Religious Institution, Subject to Strict Compliance Conditions [READ ORDER]
The Commissioner of Income Tax (Exemptions), Chandigarh, has granted registration under Section 12AB(1)(b) of...
Direct Tax
Assessment Time Limit Can’t Be Extended by Invoking General DVO Provision Where S. 50C Specifically Applies: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Direct Tax
Unexercised ESOP Buyback Taxable as Capital Gains, Not Salary Perquisite: ITAT
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that unexercised...
Indirect Taxes
Mandatory 7.5% Customs Pre-Deposit Cannot Be Waived on Grounds of Financial Hardship: Rajasthan High Court
The Rajasthan High Court has reaffirmed that the mandatory pre-deposit requirement under Section 129E...
GST
Truck Driver Neither Vehicle Owner Nor Aware of Alleged Fake GST Invoice: Patna High Court Grants Bail
The Patna High Court has granted regular bail to a truck driver arrested in...
GST
No Effective Communication of GST Order? Rajasthan HC Allows Time-Barred Appeal
The Rajasthan High Court has held that a taxpayer should not be deprived of...
Company & PMLA
PMLA Proceedings Can Continue Against Persons Not Named in Predicate Offence If Linked to Proceeds of Crime: Gauhati HC
The Gauhati High Court has refused to quash proceedings initiated by the Directorate of...
Indirect Taxes
Customs Accused Can Be Shifted to Private Hospital During Remand if Medical Condition Warrants: Telangana HC
The Telangana High Court has directed the Customs Department to shift a judicially remanded...
Notification
Govt. Introduces Bill to Replace 125-Year-Old Bankers’ Books Evidence Law
In a significant step towards modernising India's legal framework governing banking evidence, the Central...
Latest articles
GST
E-Way Bill Mismatch Alone Can’t Justify GST Demand: GSTAT Quashes Demand Against Job Worker
The Goods and Services Tax Appellate Tribunal (GSTAT), Chandigarh, has held that a GST...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 30 OCTOBER, 2026
Here’s the Tax Law Daily Bulletin for October 30, 2026.GSTDELAYED GST RETURNS ALONE CAN’T...
GST
GSTR-3B/GSTR-9 Mismatch Alone Can’t Prove Excess ITC: GSTATÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru, has held that a mismatch...
GST
Retrospective GST Registration Cancellation Doesn’t Bar Audit For Later Period: Delhi High Court
The Delhi High Court has held that retrospective cancellation of GST registration does not,...