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.
Columns
GST Without Arrest – A Tiger That Can Only Roar
This Article pertaining to “GST Without Arrest - A Tiger That Can Only Roar” is written by Dr Monish Bhalla. He is a distinguished author, legal expert, and former officer of India’s Narcotics Control Bureau (NCB). With 37 years in public life, Dr. Bhalla has been a...
Direct Tax
Rs. 1.88 Crore Tax Addition Falls As Scrutiny Notice Was Issued By Officer Without Jurisdiction: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed an assessment involving a ₹1.88 crore addition after finding that the scrutiny notice was issued by an officer who lacked jurisdiction under the applicable Central Board of Direct Taxes (CBDT) instruction.The bench...
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Direct Tax
Income Tax Dept. Drops Proposed ₹17.32 Crore Addition After Reviewing Taxpayer’s Documents
The Income Tax Department has completed a search-linked block assessment without making any addition...
GST
Godown Rent Attracts 18% GST Even When Used Exclusively For Exempt Agricultural Warehousing: AAR
The Gujarat Authority for Advance Ruling (AAR) has held that rent paid for godowns...
GST
GST Demand Passed Ignoring Filed Reply Quashed; Bank Attachment to Be Lifted on 10% Deposit: Madras HC
The Madras High Court has set aside a GST demand order that recorded that...
GST
Can Earlier GST Proceedings Confer Territorial Jurisdiction To Challenge Parallel Probes And Bank Attachment In Another State? Rajasthan HC
The Rajasthan High Court has declined to entertain a company’s petition challenging alleged parallel...
GST
GST On Minimum-Balance Banking Services: ICICI Bank Gets ₹229.14 Crore SCN
ICICI Bank has disclosed receipt of a show cause notice seeking ₹229.14 crore in...
Direct Tax
Administrative Delays, Change Of Counsel Can’t Justify Belated Tax Appeal: Rajasthan HC
The Rajasthan High Court has dismissed a tax department appeal filed after a delay...
Indirect Taxes
Intermediary Or Export Of Services? Dept.’s Appeal Against Rs. 4.31 Crore Service Tax Relief Must Go To Supreme Court: Karnataka HC
The Karnataka High Court has dismissed the Revenue’s appeal against a tribunal order concerning...
Direct Tax
Income Tax Search Statement Alone Can’t Justify Additions Without Supporting Evidence: Delhi HC
The Delhi High Court has reiterated that a statement recorded during an income tax...
Direct Tax
Purchases Can’t Be Treated As Bogus When Sales Are Accepted And Books Not Rejected: Calcutta HC
The Calcutta High Court has upheld the deletion of a ₹4.38 crore addition for...
Direct Tax
2,628-Day Delay Without Condonation Plea: Calcutta HC Dismisses Income Tax Appeal Over ₹2.71 Crore Addition
The Calcutta High Court has upheld the dismissal of an income tax appeal filed...
Company & PMLA
State Tax Dept. Can’t Bypass IBC Appeal by Claiming NCLT Lacked Jurisdiction Over Tax Claims: Bombay High Court
The Bombay High Court has declined to entertain a writ petition filed by Gujarat’s...
GST
GST Dues Omitted From Approved Insolvency Plan Can’t Be Revived: Calcutta High Court
The Calcutta High Court has quashed an IGST demand and penalty totalling approximately ₹1.86...
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Columns
GST Without Arrest – A Tiger That Can Only Roar
This Article pertaining to “GST Without Arrest - A Tiger That Can Only Roar” is written...
Direct Tax
Rs. 1.88 Crore Tax Addition Falls As Scrutiny Notice Was Issued By Officer Without Jurisdiction: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed an assessment...
GST
GSTN Issues GST Reform FAQs Explain Rs. 10K Notice Threshold, Arrest Removal Proposal And Faster Refunds
A detailed FAQ document on the 57th GST Council’s recommendations explains a wide-ranging reform...
GST
GST E-Invoicing Set To Cover RCM Self-Invoices For Taxpayers With ₹5 Crore Turnover; Sandbox Testing Enabled: GSTN
The Goods and Services Tax Network (GSTN) has announced system enhancements to enable e-invoicing...