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
GST Export Refund Can’t Be Denied Merely Because Goods Were Shipped After Claim Period: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Chandigarh, has held that export invoices issued during the period covered by a refund claim must be included in zero-rated turnover even where the corresponding goods are exported subsequently, provided actual export is established.The bench of...
GST
Full Capital Goods Credit Can Be Claimed Through TRAN-1 Even If None Was Availed Before GST: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Chandigarh Bench, has held that the entire unavailed CENVAT credit on capital goods can be claimed as transitional credit under Section 140(2) of the Central Goods and Services Tax Act, 2017, even where no portion of...
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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...
Indirect Taxes
Customs Seize 50,000 Foreign Cigarettes, 80 Vapes and Gold Paste Concealed in Jeans; Sharjah Passenger Held at Coimbatore Airport
The Customs Intelligence Unit (CIU) at Coimbatore International Airport intercepted a passenger arriving from...
GST
GST Dept. Can’t Reassess Undisputed Pre-GST CENVAT Credit Through TRAN-1 Proceedings: GSTAT Restores Rs. 32.80 Crore Transitional ITCÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Thane Bench, has held that GST...
GST
No Mandatory Pre-Deposit in Penalty-Only GST Appeals Arising Before Oct. 1, 2025: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Hyderabad Bench, has held that taxpayers...
GST
Retrospective Invocation of S. 122(1A) for FY 2018–19 Questioned: Allahabad High Court Stays GST Penalty Recovery
The Allahabad High Court has granted interim protection to a taxpayer by staying coercive...
GST
GST | Allahabad High Court Restores Opportunity to Reply in S. 74 Proceedings, Quashes Adjudication Order Passed Without Hearing
The Allahabad High Court has set aside a GST adjudication order passed against an...
Indirect Taxes
Courier Can’t Be Penalised for Smuggled Gold Concealed Through Ingenious Methods Beyond Ordinary Detection: CESTAT
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
CENVAT Credit Can’t Be Denied Merely Because Input Services Are Availed Outside Factory Premises: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bengaluru, has held that a...
GST
Can GST Prosecution Continue After Tax Demand Falls Below Rs. 5 Crore? Uttarakhand HC Defers Decision
The Uttarakhand High Court has adjourned sine die a petition challenging criminal prosecution under...
Company & PMLA
Listed Company Assets Can’t Be Used to Secure Promoters’ Loans: SEBI Imposes Rs. 14.8 Million Penalty On Zee EntertainmentÂ
The Securities and Exchange Board of India (SEBI) has made it clear that promoters...
GST
Company Must Be Made Accused Before Fastening Vicarious Liability Against Director In GST Prosecution: Punjab & Haryana High Court
The Punjab & Haryana High Court has held that a director cannot be prosecuted...
Latest articles
GST
GST Export Refund Can’t Be Denied Merely Because Goods Were Shipped After Claim Period: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Chandigarh, has held that export invoices...
GST
Full Capital Goods Credit Can Be Claimed Through TRAN-1 Even If None Was Availed Before GST: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Chandigarh Bench, has held that the...
Notification
CBIC Reallocates Members’ Charges; Mayank Kumar Gets Legal & Taxpayer Services
The Central Board of Indirect Taxes and Customs (CBIC) has issued a fresh allocation...
GST
GST Refund Can’t Be Denied Merely Because Goods Were Exported After Claim Period: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Chandigarh, has held that export invoices...