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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GST
Supreme Court on GST Pre-Deposit Refunds: Did S. 115 Get Overstretched? A Critical Legal Analysis
In State of Jharkhand v. BLA Infrastructure Pvt. Ltd. (order dated 9 January 2026),...
Indirect Taxes
No Penalty Without Confirmed Duty Liability; Individual Can’t Be Penalised Merely on Alleged Association: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Notification
Govt. to Introduce Inter-Ministerial Panels for Resolving Disputes Without Court Intervention
In a significant move aimed at reducing litigation involving government bodies and easing the...
Indirect Taxes
Penalty on Transporter Unsustainable Once Excise Demand Against Manufacturer Is Quashed: CESTAT
The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set...
Indirect Taxes
CENVAT Credit Availed on Bogus Invoices Recoverable U/S 73A: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
GST
DGGI Meerut | Court Sends Delhi-Based GST Accused to 14-Day Judicial Remand in Rs. 75 Crore Fake ITC Case
The Court of the Remand Magistrate/Additional Chief Judicial Magistrate, Meerut, on Thursday granted 14...
Indirect Taxes
Statements Recorded Under Customs Act Can’t Be Relied Upon Without Following S. 138B Procedure: CESTAT Quashes Customs Broker Licence Revocation
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has...
Indirect Taxes
Madras HC Dismisses Customs Dept’s Writ Against Advance Ruling Citing Statutory Appellate Remedy
The Madras High Court has dismissed a writ petition filed by the Customs Department...
Direct Tax
Supreme Court Rules Tiger Global’s Flipkart Exit Taxable in India, Flags Impermissible Tax Avoidance
The Supreme Court on Thursday held that capital gains arising from Tiger Global’s exit...
Indirect Taxes
Blasting Services for Digging Agricultural Wells Fall Under Service Tax Negative List: CESTAT
In a significant ruling on the taxability of services connected with agriculture, the Customs,...
Indirect Taxes
Runway Resurfacing at Air Force Station Qualifies for Retrospective Service Tax Exemption: CESTAT
The New Delhi Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal...
Indirect Taxes
Madras High Court Orders Provisional Release of Second-Hand Digital Multifunction Machines Imported Without Mandatory BIS Certification, DGFT Authorisation
The Madras High Court has directed the Customs Department in Chennai to provisionally release...
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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...