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
3 Years Delay In Challenging Confiscation Order: Delhi HC Dismisses Plea for Release of Seized Gold Bars
The Delhi High Court has dismissed a writ petition seeking the release of two...
Direct Tax
‘Virtual Service PE’ Theory Rejected; Delhi HC Quashes 5.25% Withholding Tax Order Against Ernst & Young LLP
The Delhi High Court has set aside an order directing Ernst & Young LLP...
Notification
ICMAI Releases Handbook on GST Dept. Audit [DOWNLOAD NOW]
The Institute of Cost Accountants of India (ICMAI) has released the Second Edition of...
Indirect Taxes
Off-Road Construction Equipment Not Liable to Motor Vehicle Tax: Supreme Court
The Supreme Court has held that heavy earth-moving machinery and construction equipment such as...
Notification
MCA Clarifies Process to Change Registered Email ID of Company/LLP on MCA V3 Portal
The Ministry of Corporate Affairs (MCA) has issued an important clarification regarding the procedure...
GST
Rs. 838 Crore Penalty Proceedings Quashed: Telangana HC Strikes Down CGST Rule Mandating Same-Month ISD Credit Distribution
The Telangana High Court has declared Rule 39(1)(a) of the CGST Rules, 2017 ultra...
Indirect Taxes
Past Customs Penalty Can Block Company From Obtaining Private Warehousing Licence: CESTAT
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Indirect Taxes
DRI Busts Major MDMA Trafficking Racket; 270 Kg Drugs Worth Rs. 81 Crore Seized in Rajasthan, Six Arrested
The Directorate of Revenue Intelligence (DRI), functioning under the Central Board of Indirect Taxes...
GST
Physical Surrender Not Mandatory Where Accused Regularly Appeared Before Trial Court: Supreme Court Grants Bail to Accused in GST Fake Invoice
The Supreme Court has granted regular bail to four accused persons booked under the...
GST
Electronic Credit Ledger Can’t Be Blocked Beyond 1 Year U/R 86A: Calcutta High Court
The Calcutta High Court has ruled that the Goods and Services Tax (GST) authorities...
GST
GST Pre-Deposit Refunds Governed By Appeal Provisions, Not General Refund S. 54: Supreme Court
The Supreme Court has held that refunds of statutory pre-deposits made for filing GST...
GST
Assignment of Long-Term Industrial Lease Not ‘Supply’ Under GST; Bombay HC Quashes Rs. 27 Lakh Demand
The Nagpur Bench of the Bombay High Court has held that the assignment of...
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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...