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.
Indirect Taxes
Service Tax Refund or Adjustment Can’t Be Decided Before Classifying Contract as Works or Service Contract: Kerala High Court
The Kerala High Court has held that the question of refund or adjustment of service tax already paid by an assessee must be kept open until the assessing authority determines whether the underlying contract is a works contract or a service contract.The Division Bench...
Indirect Taxes
Supreme Court Stays 3 Times Penalty Over Failure to Disclose Order Clarifying Higher Entry Tax Rate
The Supreme Court has stayed further proceedings concerning a penalty of ₹1.17 crore imposed on a two-wheeler spare-parts dealer for allegedly failing to disclose an order that clarified the applicable entry tax rate.The Bench of Justice Aravind Kumar and Justice Vipul M. Pancholi issued...
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Supreme Court
Findings Based on Assumptions and Ignoring Crucial Documents Are Perverse: Supreme Court Upholds Denial of Housing Society Plot
The Supreme Court has held that a High Court, while exercising its certiorari jurisdiction,...
Supreme Court
Externment Is an Extraordinary Measure, Can’t Be Ordered Without Notice or Objective Material: Supreme Court
The Supreme Court has quashed a one-year externment order passed against a Chhattisgarh resident,...
GST
Consolidated GST SCN for Multiple FY Impermissible: Bombay High Court Quashes S. 73 Notice
The Bombay High Court has quashed a show cause notice issued under Section 73...
Direct Tax
Political Donation Deduction Can’t Be Disallowed Solely on Third-Party Statements Without Inquiry or Cross-Examination: ITAT
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...
Columns
Frequent BharatKosh Disruptions Trigger Demand for CCFS-2026 Extension Till September 30
Corporate professionals and other stakeholders have urged the Ministry of Corporate Affairs (MCA) to...
Indirect Taxes
One-Year Limitation U/s 11B Of Central Excise Act Not Applicable to Refund of Cess Paid by Mistake: Gauhati High Court
The Gauhati High Court has held that the one-year limitation prescribed under Section 11B...
Supreme Court
Plea Seeking Mandatory Disclosure of Exact Ethanol Content in Petrol: Supreme Court Declines To Entertain
The Supreme Court on Monday declined to entertain a petition seeking mandatory disclosure of...
Direct Tax
GOLD JEWELLERY KEPT AT HOME LIMIT | Diamond-Studded Jewellery Covered by CBDT’s Permissible Limit: ITAT
The Income Tax Appellate Tribunal (ITAT) has deleted an addition of approximately Rs. 3.86...
Indirect Taxes
Penalty On CHA’s Employee Who Attempted Export Of Prohibited Red Sanders Quashed: Calcutta High CourtÂ
The Calcutta High Court has set aside a penalty of ₹5 lakh imposed on...
Indirect Taxes
Criminal Court Can’t Release Customs-Seized Goods Without Taking Cognizance of Offence: Gauhati High CourtÂ
The Gauhati High Court has held that a regular criminal court cannot invoke the...
GST
This Is Why Refund of GST Paid During Search Refused: Delhi High Court
The Delhi High Court has declined to direct the refund of ₹26.55 lakh paid...
GST
Complainant Should Not Suffer Financial Hardship for Helping Trap CGST Officer: Karnataka High Court Permits Claim for Return of ₹80,000 Bribe Money
The Karnataka High Court has held that a complainant who provides his own money...
Latest articles
Indirect Taxes
Service Tax Refund or Adjustment Can’t Be Decided Before Classifying Contract as Works or Service Contract: Kerala High Court
The Kerala High Court has held that the question of refund or adjustment of...
Indirect Taxes
Supreme Court Stays 3 Times Penalty Over Failure to Disclose Order Clarifying Higher Entry Tax Rate
The Supreme Court has stayed further proceedings concerning a penalty of ₹1.17 crore imposed...
Indirect Taxes
Customs Adjudication Limitation Starts Afresh After Court Stay Ends: Delhi High Court Upholds Rs. 20.18 Crore Duty Demand
The Delhi High Court has upheld a customs adjudication order confirming a differential duty...
GST
New GST Pre-Deposit Rule Can’t Apply to Appeals Arising From SCN Issued Before October 1, 2025: Delhi High Court
The Delhi High Court granted protection concerning the pre-deposit requirement. It held that appeals...