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
Renting of Building for Hotel Use Not Taxable Under ‘Renting of Immovable Property’ Service: CESTAT Quashes Demand Against Rajinikanth
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench while quashing the service tax demand against Rajinikanth held that leasing a building for the purpose of running a hotel does not attract service tax under the category of “renting of immovable property”...
Indirect Taxes
Scrap Value Generated During Manufacturing Can’t Be Added To Assessable Value Of Finished Goods: CESTAT
The Bangalore Bench of Customs, Excise and Service Tax Appellant Tribunal (CESTAT) has held that scrap value generated during manufacturing cannot be added to the assessable value of finished goods.The bench of P.A. Augustian (Judicial Member) and R. Bhagya Devi (Technical Member) has observed...
Keep exploring
GST
GST Enactment Can’t Be Interpreted To Deny Right To Carry On Trade And Commerce: Bombay HC
The Bombay High Court has held that GST enactment cannot be interpreted so as...
GST
Once A Company Ceases To Exist Due To Amalgamation, Its GST Registration Shall Be Deemed Cancelled: Rajasthan HC
The Rajasthan High Court, Jaipur Bench has held that once a company ceases to...
GST
Verification Reports Must Be Shared Before Adjudication: Bombay High Court Quashes GST Order Against Pidilite
The Bombay High Court has set aside an adjudication order passed against Pidilite Industries...
GST
GST Penalty For Wrongful ITC Claims Can’t Be Imposed on Company Employees: Bombay HC
The Bombay High Court has held that the GST penalty under Section 122(1A) of...
Indirect Taxes
Average Sale Price Can’t Be Basis for Alleging Undervaluation: CESTAT
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Service Tax Demand on Electricity Distribution Utility Quashed; CESTAT Holds Ancillary Services Exempt
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has set aside...
Columns
India’s Expanding FTA Network Signals Trade Boom — But Compliance Complexity Rises for Businesses
As India sharpens its trade diplomacy, a new phase of global economic integration is...
Columns
How Tax Practitioners Can Increase Their Network Using AI?
Artificial Intelligence (AI) is transforming the way professionals build and maintain networks. For tax...
Columns
Top Individual Arbitration Advocates in India (2026)
Arbitration advocacy in India has witnessed tremendous evolution over the last decade. With India...
Other Laws
Supreme Court Dismisses Plea Challenging Section 20(2)(a) of BNSS
The Supreme Court of India has dismissed a petition challenging the constitutional validity of...
Indirect Taxes
No Service Tax on Incentives Received by Car Dealers from Manufacturers: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, has held that...
Indirect Taxes
Interest on Refund of Deposit Paid Under Protest Payable from Date of Deposit at 12%: CESTAT
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Latest articles
Indirect Taxes
Renting of Building for Hotel Use Not Taxable Under ‘Renting of Immovable Property’ Service: CESTAT Quashes Demand Against Rajinikanth
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench while quashing the...
Indirect Taxes
Scrap Value Generated During Manufacturing Can’t Be Added To Assessable Value Of Finished Goods: CESTAT
The Bangalore Bench of Customs, Excise and Service Tax Appellant Tribunal (CESTAT) has held...
Indirect Taxes
Tea Blending, Packing Services Exempted From Service Tax As ‘Agricultural Produce’: CESTAT
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Direct Tax
Investments Made Beyond ITR Due Date: ITAT Allows S. 54 Exemption for Investment in Multiple Residential Properties
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that for assessment...