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
Gujarat High Court upholds Constitutional Validity Of Section 16(2)(c) of CGST Act
The Gujarat High Court has upheld the constitutional validity of section 16(2)(c) of the CGST Act, 2017 and held that denial of credit for supplier’s default is not unconstitutional.The bench of Justice A.S. Supehia and Justice Pranav Trivedi has observed that denial of ITC...
Notification
Govt Notifies FEMA (Non-Debt Instruments) Amendment Rules, 2026
The Central Government has notified the Foreign Exchange Management (Non-debt Instruments) (Amendment) Rules, 2026, introducing key changes to the foreign investment framework in India. The amendment seeks to refine the regulatory structure governing investments in equity instruments of Indian companies and strengthen scrutiny over investments...
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Indirect Taxes
Pro-Rata, Development, Erection Charges Linked to Power Transmission Not Liable to Service Tax: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has held that...
Indirect Taxes
Dept. To Pay 12% Interest on Refund of Unjustly Retained Pre-Deposit: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, has held that an...
Indirect Taxes
Mall Construction Contract Taxable as Works Contract Only from June 2007: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has ruled that...
Indirect Taxes
Drilling and Blasting for Road Construction as Exempt Works Contract Service: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Enhanced Values in Other Bills of Entry Can’t Be Used as Contemporaneous Value for Reassessment: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held...
Direct Tax
ITAT Bengaluru Notifies Bench Constitution, Hearing Schedule for January 2026
The Income Tax Appellate Tribunal (ITAT), Bangalore Benches, has issued a notification dated 15...
Other Laws
Supreme Court Rejects Justice Yashwant Varma’s Challenge to Impeachment Inquiry Committee
The Supreme Court on Thursday dismissed a writ petition filed by Justice Yashwant Varma...
Notification
DGFT Amends eBRC Format to Mandate GST Details; Revised Norms Effective January 13, 2026
In a move aimed at strengthening data integration between India’s foreign trade framework and...
Indirect Taxes
Penalty on Buyer Can’t Survive After Excise Demand Against Manufacturer Is Quashed: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set...
Other Laws
Bail Grounds Likely to Be Cited by Advocate for IRS Officer Prabha Bhandari in CBI Case
Senior Indian Revenue Service (IRS) officer Prabha Bhandari has moved the court seeking bail...
Notification
Himachal Pradesh SGST Dept. Notifies Proper Officers For S. 74A and 75
The Government of Himachal Pradesh, Department of State Taxes and Excise, has issued an...
Columns
Budget 2026-27: Industry Pushes for Customs Reforms to Curb Litigation, Boost Trade Facilitation
As the Union Budget for 2026–27 approaches, industry bodies and tax experts are urging...
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GST
Gujarat High Court upholds Constitutional Validity Of Section 16(2)(c) of CGST Act
The Gujarat High Court has upheld the constitutional validity of section 16(2)(c) of the...
Notification
Govt Notifies FEMA (Non-Debt Instruments) Amendment Rules, 2026
The Central Government has notified the Foreign Exchange Management (Non-debt Instruments) (Amendment) Rules, 2026,...
Indirect Taxes
CENVAT Credit Allowed on Outward Freight Prior to 01.04.2008: Madras High Court
The Madras High Court has upheld the eligibility of CENVAT credit on outward transportation...
Indirect Taxes
Excise Duty Refund Dispute: Madras High Court Upholds Burden of Proof on TVS Motor to Establish Non-Passing of Duty Incidence
The Madras High Court has dismissed appeals filed by TVS Motor Company Limited, holding...