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
Patna High Court Upholds GST Summons in Fake ITC Probe; Dismisses Writ Challenging Multiple Notices, Imposes Rs. 25K Cost
The Patna High Court has dismissed a writ petition filed by a construction company challenging multiple summons and notices issued by GST authorities and imposed the cost of Rs. 25,000, holding that the summons are legally valid and interference at the investigation stage would...
GST
Mere Deposit in Electronic Ledger Not GST Payment: Andhra Pradesh HC Quashes Composite Order
The Andhra Pradesh High Court has held that mere deposit of tax in the electronic credit ledger does not amount to payment of GST unless it is duly appropriated to the Government account. The bench of Justice R Raghunandan Rao and Justice T.C.D.Sekhar while dealing...
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Indirect Taxes
Personal Penalty on Directors Requires Proof of ‘Knowing Involvement’: CESTAT Quashes S. 78A Penalty
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Direct Tax
Bombay HC Bars Double Taxation, Directs Credit of Self-Assessment Tax Paid After IDS Default
While protecting taxpayers from double taxation arising out of procedural lapses under the Income...
Direct Tax
Capital Gains Exemption Allowed Despite Demolition of Residential House After JDA: Madras HC
The Madras High Court has allowed the capital gains exemption despite demolition of residential...
GST
Contractor Seeks Differential GST After Housing Board Applied Lower Tax Rate Contrary to Statutory Notification: Madras HC Directs Board to DecideÂ
The Madras High Court has directed the Tamil Nadu Housing Board (TNHB) to consider...
GST
Pre-Consultation Mandatory Before GST SCN; Madras HC Quashes Multiple Proceedings
The Madras High Court has held that the pre-consultative process mandated by CBIC circulars...
Notification
Mandatory Timelines for Oral Arguments to Streamline Hearings: SC Issues Circular
The Supreme Court of India has issued a circular laying down a Standard Operating...
Notification
No Late Fee For Filing Annual Returns Till January 31, 2026: MCA
The Ministry of Corporate Affairs (MCA) has announced a second extension for filing financial...
Columns
Economic Offences – The Law Commission Report
This article pertaining to “Economic Offences – The Law Commission Report" is written by A.Rangadham, Superintendent...
Other Laws
Fraudulent Domain Names Using Well-Known Trademarks: Delhi HC Issues Directions
The Delhi High Court has issued the directions for the Registrars, Banks and Government...
International Taxation
China Permits 44 Companies To Export Silver For 2026–27
According to a statement issued by China’s Ministry of Commerce on Tuesday, a total...
Indirect Taxes
DRI Officials seizes 3.93 Kg Hydroponic weed at Bhubaneswar Airport
The Directorate of Revenue Intelligence (DRI) Officials seizes 3.93 kg Hydroponic weed at Biju...
Indirect Taxes
100% Physical Examination Found LED TVs Fully Conforming With Bill of Entry: CESTAT Quashes Undervaluation Allegations
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...
Latest articles
GST
Patna High Court Upholds GST Summons in Fake ITC Probe; Dismisses Writ Challenging Multiple Notices, Imposes Rs. 25K Cost
The Patna High Court has dismissed a writ petition filed by a construction company...
GST
Mere Deposit in Electronic Ledger Not GST Payment: Andhra Pradesh HC Quashes Composite Order
The Andhra Pradesh High Court has held that mere deposit of tax in the...
Columns
Old vs New TDS Sections Mapping under Income-tax Act, 2025: A Detailed Analysis for FY 2026–27
The transition to the new Income-tax framework introduced by the Finance Act, 2026 has...
Columns
S. 80C Deductions Explained: How Taxpayers Can Maximise Rs. 1.5 Lakh Benefit Under Old Tax Regime?
Section 80C of the Income-Tax Act, 1961 continues to be one of the most...