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.
Direct Tax
Export Commission Paid to Foreign Agents for Services Outside India Not Liable to TDS: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that commission paid to non-resident agents for procuring export orders is not taxable in India when the agents rendered their services outside India and had no permanent establishment or business operations in...
GST
DGGI | Pre-Charge Evidence Can’t Be Recorded Without Summoning Accused in GST Complaint: Punjab & Haryana High Court
The Punjab and Haryana High Court has set aside three orders passed by a Ludhiana court in a prosecution under the Central Goods and Services Tax Act, 2017, holding that the trial court could not proceed to record pre-charge evidence without first passing a...
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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...
Indirect Taxes
S. 110A of Customs Act Provides Statutory Mechanism For Provisional Release Of Goods Seized While Adjudication Remains Pending: Gauhati High Court
The Gauhati High Court has held that Section 110A of the Customs Act, 1962,...
Indirect Taxes
Rs. 10K Cost Imposed On DRI For Indefinitely Detaining Imported Car Without Seizure Order: Gujarat High Court
The Gujarat High Court has directed the Directorate of Revenue Intelligence (DRI) to release...
Indirect Taxes
Freight Charges Can’t Be Added to Assessable Value by Presuming All Sales Were on FOR Basis: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has held that transportation...
Indirect Taxes
Exporter Not Liable to Pay Service Tax on Charges Deducted by Foreign Intermediary Banks Without Service Recipient Relationship: CESTAT
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Direct Tax
Cash Deposits From Sale of Mobile Recharge Coupons Can’t Be Treated as Unexplained Credits: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
Direct Tax
Hybrid Seed Production on Leased Farmland Qualifies as Agricultural Activity: ITAT Deletes Addition
The Income Tax Appellate Tribunal (ITAT), Rajkot Bench, has held that income earned from...
Direct Tax
S. 263 Revision Can’t Be Used for Fresh Fishing Inquiry When AO Has Already Examined Issues: ITAT Quashes PCIT Order
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Direct Tax
S. 271DA Penalty Notice Must Be Issued Within 6 Months of AO’s Reference; Karnataka High Court Quashes Time-Barred Cash Receipt Penalty
The Karnataka High Court has held that although penalty proceedings under Section 271DA of...
Direct Tax
Delayed Compliance With Income Tax Notice Is Not Complete Failure: Penalty U/s 272A(1)(d) Dropped
The Income Tax Department has dropped penalty proceedings initiated under Section 272A(1)(d) of the...
Latest articles
Direct Tax
Export Commission Paid to Foreign Agents for Services Outside India Not Liable to TDS: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that commission...
GST
DGGI | Pre-Charge Evidence Can’t Be Recorded Without Summoning Accused in GST Complaint: Punjab & Haryana High Court
The Punjab and Haryana High Court has set aside three orders passed by a...
GST
DGGI Guwahati | GST Search-Based Demand Doesn’t Require Prior Return Scrutiny: Gauhati High Court
The Gauhati High Court has held that scrutiny of returns under Section 61 of...
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...