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.
Notification
GST Rates for Job Work Services: Sector-Wise GST Rates
Businesses engaged in job work under the Goods and Services Tax (GST) regime often face challenges in determining the correct tax rate applicable to different sectors. While the general GST rate for job work services is 18%, the GST law provides concessional rates of...
Indirect Taxes
Waiver of Penalty Doesn’t Bar Extended Limitation for Service Tax Demand: Madras High Court
The Madras High Court has held that waiver of penalty does not automatically invalidate the invocation of the extended limitation period for recovery of service tax. The bench of Justice G. Jayachandran and Justice N. Mala ruled that a service provider cannot escape tax liability...
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GST
GST Dept. Acted in ‘Utterly Casual and Mechanical Manner,’ By Issuing Templated SCN: Bombay HC Quashes GST Cancellation
The Bombay High Court (Circuit Bench at Kolhapur) set aside a GST registration cancellation...
GST
18% GST Payable On ‘Masala Paan’ Or ‘Meetha Paan’: AAR
The Maharashtra Authority of Advance Ruling (AAR) has ruled that 18% Goods and Service...
GST
GST Appellate Order Can’t Travel Beyond SCN: Calcutta HC
The Calcutta High Court has held that an appellate authority cannot confirm a tax...
Notification
CMAs Now Officially Covered For Safe Harbour Certification | Budget 2026
The Union Budget 2026 has expanded the definition of “accountant” under the Safe Harbour...
Company & PMLA
‘Clean Slate’ Principle Under IBC: Delhi High Court Quashes Arbitral Award Against Insolvent Company
The Delhi High Court has set aside an arbitral award passed against KRR Infra...
Direct Tax
Separate PAN Not Ground to Deny AIF Benefits: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that exemption...
Indirect Taxes
Broken DVD and Retracted Statement Unreliable Evidence: CESTAT Quashes Rs. 40 Lakh Penalty on IRS Officer
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, has set aside...
Notification
DGFT Seeks Stakeholder Comments on Draft Digital Trade Facilitation Bill, 2026
The Directorate General of Foreign Trade (DGFT) has invited comments from exporters, industry bodies,...
GST
Writ Courts Can’t Condone Delays In Filing GST Appeals Beyond Maximum Statutory Period: Gujarat HC
The Gujarat High Court has held that courts cannot condone delays in filing GST...
Direct Tax
No Employer-Employee Relationship Between Diagnostic Firm and Consultant Doctors; TDS Under S. 194J Valid: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld that payments...
Notification
GST Portal Enables Online Filing of LUT for FY 2026-27
The Goods and Services Tax Network (GSTN) today announced that the option to file...
Columns
Gold and Silver FoFs vs ETFs
Fund of Funds (FoFs) investing in gold and silver exchange-traded funds (ETFs) have become...
Latest articles
Notification
GST Rates for Job Work Services: Sector-Wise GST Rates
Businesses engaged in job work under the Goods and Services Tax (GST) regime often...
Indirect Taxes
Waiver of Penalty Doesn’t Bar Extended Limitation for Service Tax Demand: Madras High Court
The Madras High Court has held that waiver of penalty does not automatically invalidate...
Indirect Taxes
Stock Transfer Between Units Of Same Manufacturer Doesn’t Deprive Assessee Of Input Credit When Final Products Are Excisable: Madras High Court
The Madras High Court has held that the stock transfer between units of the...
Other Laws
Grounds Of Arrest Is Not Same As Supply Of Chargesheet Copy: Bombay High Court
The Bombay High Court, while stating that the grounds of arrest is not same...