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.
Indirect Taxes
Drawback Recovery Under Repealed 1995 Rules Unsustainable; CESTAT Quashes Demand of Rs. 7.73 Cr In Garment Export Case
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that recovery of duty drawback under the repealed Drawback Rules, 1995 cannot be sustained after the coming into force of the Drawback Rules, 2017, thereby setting aside a demand...
Indirect Taxes
Vague SCN and Double Taxation Unsustainable: CESTAT Quashes Service Tax Demand on Coaching Institute
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has set aside a substantial service tax demand holding that vague show cause notices (SCNs) lacking statutory basis and attempts at double taxation cannot be sustained in law.The bench of Ajayan T.V. (Judicial...
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Notification
AI Accountability Bill 2025
The Artificial Intelligence (Ethics and Accountability) Bill, 2025 was introduced in the Lok Sabha...
Columns
GST Evasion | How Fake Invoice Rackets Are Detected Digitally?
India’s Goods and Services Tax (GST) framework has entered a decisive phase of enforcement...
Notification
MCA Pushes Ease of Doing Business 2.0: Small Company Thresholds Raised, Compliance Burden Further Eased
In a significant move aimed at strengthening the Ease of Doing Business 2.0 framework,...
Indirect Taxes
Supreme Court Directs Tax Dept. to Issue C-Forms and F-Forms
The Supreme Court has disposed of a large batch of civil appeals filed by...
Indirect Taxes
Non-Communication of Time Extension By Customs Dept. Doesn’t Invalidate Adjudication: Delhi High Court
The Delhi High Court has ruled that failure to formally communicate an order granting...
GST
Retrospective GST Registration Cancellation Invalid Without Prior Notice in SCN: Delhi HC
The Delhi High Court has held that GST registration cannot be cancelled retrospectively unless...
Company & PMLA
Statutory Tax Dues For Pre-CIRP Period Stand Extinguished Once Resolution Plan Is Approved Under IBC: Delhi HC
The Delhi High Court has held that statutory dues for pre-CIRP period stand extinguished...
Indirect Taxes
Presumption of Illegal Export Can’t Justify Confiscation: CESTAT Quashes Customs Seizure for Lack of Evidence
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has quashed customs seizure...
Direct Tax
S. 80P(4) Can’t Be Used to Deny S. 80P(2)(d) Deduction on Interest Earned From Cooperative Banks by Non-Bank Cooperative Societies: Sikkim High Court
The Sikkim High Court has held that Section 80P(4) under the Income Tax Act,...
GST
GST ITC | Once Returns Submitted U/s 16(5), Time Limit U/s 16(4) Loses Its Significance: Kerala HC
The Kerala High Court while quashing the Input Tax Credit (ITC) denial, held that...
Direct Tax
Income Tax Appeal on Interest Deduction for Share Investments Rejected: Madras High Court
The Madras High Court has dismissed an appeal filed by the Income Tax Department...
Indirect Taxes
No SCN in 6 Months? Seized Currency Must Be Returned, Clarifies Madras High Court
The Madras High Court has ruled that Indian currency falls within the definition of...
Latest articles
Indirect Taxes
Drawback Recovery Under Repealed 1995 Rules Unsustainable; CESTAT Quashes Demand of Rs. 7.73 Cr In Garment Export Case
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Vague SCN and Double Taxation Unsustainable: CESTAT Quashes Service Tax Demand on Coaching Institute
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has set aside...
Other Laws
‘Deemed Membership’ Sufficient to Invoke Oppression & Mismanagement Remedies Under Companies Act: Supreme Court
The Supreme Court has held that a person can be treated as a “member”...
Other Laws
‘Fence-Sitters’ Can’t Challenge Seniority After Delay: Supreme Court Restores Promotions Granted Under Relaxed Service Rules
The Supreme Court has upheld the validity of promotions granted under relaxed service rules...