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
No Service Tax on Railway Projects, Private and Public Railways Entitled to Same Exemption: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has ruled that service tax cannot be levied on railway construction projects merely because the railway infrastructure is meant for private or captive use, reiterating that the exemption under Notification No. 25/2012-ST extends...
Indirect Taxes
CESTAT Quashes Rs. 3.95 Crore Service Tax Demand on Mining Royalty
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has set aside an ex-parte order confirming a service tax demand of ₹3.95 crore over the levy of service tax on mining royalty paid to the Government of Haryana and remanded the matter...
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Indirect Taxes
Pay 6% Interest on VAT Refund Delayed by Over 15 Years; Delhi HC Rejects Dept’s Blame on Dealer
The Delhi High Court has directed the Delhi Value Added Tax (DVAT) Department to...
GST
Levy of IGST Interest, Penalty Under Customs Law: Supreme Court Issues Notice on Centre’s Plea Challenging Bombay HC RulingÂ
The Supreme Court has issued notice in a Special Leave Petition filed by the...
GST
GST Dept. to Trace or Certify Loss of Original Title Deed Furnished as Security By Taxpayer: Kerala High Court
The Kerala High Court has directed the State GST authorities to either trace and...
Indirect Taxes
Supreme Court Dismisses Tata Sponge Iron’s Challenge to Odisha Entry Tax Act
The Supreme Court has dismissed a Special Leave Petition (SLP) filed by Tata Sponge...
Indirect Taxes
Products Manufactured in India Using Imported and Local Components Not ‘Imported Goods’ Merely Due to Foreign Parts or Know-How: Madras HC
The Madras High Court has ruled that car audio systems manufactured in India using...
Company & PMLA
PMLA Provisional Attachment Lapses After 180 Days; COVID Limitation Orders Don’t Apply: Bombay HC
The Bombay High Court has held that a provisional attachment order (PAO) issued under...
Direct Tax
Delhi High Court Pulls Up ITAT for Dismissing Transferred Appeals, Restores Over 200 Sahara Group Matters to Delhi Bench
In a strong rebuke to the Income Tax Appellate Tribunal (ITAT), the Delhi High...
Notification
CBIC Issues Advisory on HSNS Cess Registration and Payment Procedure Ahead of February 2026 Rollout
The Central Board of Indirect Taxes and Customs (CBIC) has issued Advisory No. 01/2026...
Direct Tax
Income Tax Dues Take Priority Over Post-Notice Mortgage Created Without TRO Permission: Madras HC
The Madras High Court has held that a mortgage created after service of a...
Indirect Taxes
Domain Registration & Web Hosting Taxable as IT Software Services: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad, has ruled that amounts...
Indirect Taxes
Witnesses Cross-Examination In Customs Adjudication Proceedings Is Not Automatic: Allahabad HC
The Allahabad High Court (Lucknow Bench) has held that cross-examination of witnesses in customs...
Direct Tax
FMV of Ownership Flat Received on Surrender of Tenancy Rights to Be Treated as Cost of Acquisition for Capital Gains: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that where...
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Indirect Taxes
No Service Tax on Railway Projects, Private and Public Railways Entitled to Same Exemption: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has ruled that...
Indirect Taxes
CESTAT Quashes Rs. 3.95 Crore Service Tax Demand on Mining Royalty
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has set aside...
Indirect Taxes
No Service Tax on Overseas Export Support Services Performed Outside India; CESTAT Quashes ₹3.90 Crore Reverse Charge Demand
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has held that...
Indirect Taxes
Ocean Freight Mark-Up, Exchange Gain and Pure Agent Reimbursements Not Taxable Under Service Tax: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bengaluru Bench, has held that...