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
GST Interest Waiver, Revised Returns Can’t Be Directed by Courts in Pre-GST Works Contract Disputes: Karnataka High Court
The Karnataka High Court has held that courts cannot direct the GST department to permit revised returns, waive statutory interest, penalties, or limitation periods merely because disputes exist regarding reimbursement of GST arising from pre-GST works contracts. The bench of Chief Justice Vibhu Bakhru and...
GST
Non-Filing of LUT Can’t Override Zero-Rated Supply Status: Karnataka HC Quashes GST Demand on Export Services
The Karnataka High Court has held that a GST demand cannot be sustained merely because an exporter failed to furnish a Letter of Undertaking (LUT), if the underlying transaction otherwise qualifies as an export of services and is therefore a zero-rated supply under the...
Keep exploring
Direct Tax
Employees’ Welfare Society Can Adjust Member Benefits Before Taxation: ITAT Allows Set-Off of Welfare Claims Against Interest IncomeÂ
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...
Direct Tax
Mere Allegation of Cash Loan from Asharam Ashram Can’t Be Treated as Undisclosed Income Without Evidence: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed the Revenue’s...
Direct Tax
No TDS Default Made Out in ₹43 Crore Commission Paid by NDTV: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that no...
Direct Tax
AO Can’t Use Fresh Search Material in Set-Aside Assessment: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed the Revenue’s...
Direct Tax
Parallel Proceedings U/S 143(3) and 147 Impermissible: ITAT Quashes Reassessment Against Lalit Kumar ModiÂ
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) quashed the reassessment proceedings...
Notification
Credit Support Framework for MSME E-commerce Exporters Notified: DGFT
The Directorate General of Foreign Trade (DGFT) issued a trade notice outlining eligibility criteria...
GST
GST Electronic Credit Ledger Blocking Cannot Continue Beyond 1 Year: Karnataka High CourtÂ
The Karnataka High Court has held that the blocking of a taxpayer’s Electronic Credit...
GST
Depreciation on Unavailed ITC Does Not Bar Credit U/s 16(3): Kerala High Court
The Kerala High Court has ruled that banking companies opting for the 50% Input...
Company & PMLA
NCLT Rejects Shikhar Dhawan’s Insolvency Plea Against Legends League Operator
The National Company Law Tribunal (NCLT), Delhi Bench has dismissed an insolvency application filed...
GST
Determination Without Notice to Legal Representative Unsustainable: Allahabad High Court Quashes GST Demand Issued to Deceased Proprietor
The Allahabad High Court has quashed a GST demand order issued in the name...
Direct Tax
Unexplained Negative Cash Balance Can’t Be Justified by Unverified Cash Gifts: Andhra Pradesh HC
The Andhra Pradesh High Court while upholding the Income Tax addition as unexplained income...
Indirect Taxes
SCN Unwarranted When Service Tax Paid Before Notice U/S 73(3): Karnataka HC
The Karnataka High Court has held that when an assessee pays the tax along...
Latest articles
GST
GST Interest Waiver, Revised Returns Can’t Be Directed by Courts in Pre-GST Works Contract Disputes: Karnataka High Court
The Karnataka High Court has held that courts cannot direct the GST department to...
GST
Non-Filing of LUT Can’t Override Zero-Rated Supply Status: Karnataka HC Quashes GST Demand on Export Services
The Karnataka High Court has held that a GST demand cannot be sustained merely...
GST
18% GST Payable On PP Packing Boxes: AAR
The West Bengal Authority for Advance Ruling (WBAAR) has clarified the classification of polypropylene...
GST
Laundry Soap Below 500 Grams Not Eligible for 5% GST, Taxable at 18%: AAR
The West Bengal Authority for Advance Ruling (WBAAR) has ruled that laundry soap bars...