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
CESTAT Upholds Customs Classification of Mitsubishi’s Electric Power Steering ECU as Automobile Part
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has upheld the classification of Electronic Power Steering Electronic Control Units (EPS-ECU) imported by Mitsubishi Electric Automotive India Pvt. Ltd. under Customs Tariff Heading (CTH) 8708 94 00, rejecting...
Indirect Taxes
Job Work Can’t Be Treated as ‘Exempted Service’; No 7% CENVAT Reversal on Job Charges: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that a job-work activity recognized as "manufacture" under the Central Excise law cannot simultaneously be treated as an "exempted service" for demanding reversal under Rule 6(3) of the CENVAT Credit Rules,...
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Other Laws
Supreme Court Ruling In Mihir Rajesh Shah Case on Written Grounds Operates Prospectively: Delhi HC
The Delhi High Court has dismissed a writ petition challenging the legality of an...
Other Laws
No Prior Demand Notice Required Before Conciliation in Apprehended Industrial Disputes: Supreme Court
The Supreme Court has held that raising a prior charter of demands directly before...
GST
GST Demand Quashed for Breach of S. 75(4): Karnataka HC Rules Personal Hearing Mandatory Before Adverse Order
The Karnataka High Court, Dharwad Bench, has set aside a GST demand order of...
Indirect Taxes
Threshing of Tobacco Leaves Not Taxable Under Business Auxiliary Service; CESTAT Quashes GTA Demand for Want of Consignment Note
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Service Tax Exemption On Cleaning, Sanitation Services Provided to Govt. Hospitals; CESTAT Quashes Rs. 340 Crore Demand
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Direct Tax
Foreign Tax Information Reference Can’t Extend Limitation: Delhi HC Holds Search Assessments Time-Barred U/s 153B
The Delhi High Court while terming search assessments as time-barred under Section 153B of...
Other Laws
Look Out Circulars Can’t Be Used As Tools For Loan Recovery: Karnataka HC
The Karnataka High Court has held that look out circulars (LOCs) cannot be used...
Direct Tax
Revision Invalid Where AO Conducted Detailed Enquiry on Venture Capital Fund Exemption: Bombay High Court
The Bombay High Court has dismissed an appeal filed by the Income Tax Department,...
International Taxation
EU and India Finalise Historic Free Trade Agreement, Creating One of the World’s Largest Trade Zones
In a landmark development for global trade, the European Union and India have concluded...
Indirect Taxes
Customs Duty Demand Based Solely on Third-Party Emails, Retracted Statements Quashed: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad, has quashed customs duty...
Indirect Taxes
S. 11D Inapplicable Where No Excise Duty Shown or Collected During SSI Exemption: CESTATÂ
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bengaluru, has quashed multiple excise...
Direct Tax
Airlines Liable for TDS on Agent Commission, But Only Interest Recoverable if Agent Already Paid Tax: Delhi HC
The Delhi High Court has held that foreign airlines are liable to deduct tax...
Latest articles
Indirect Taxes
CESTAT Upholds Customs Classification of Mitsubishi’s Electric Power Steering ECU as Automobile Part
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New...
Indirect Taxes
Job Work Can’t Be Treated as ‘Exempted Service’; No 7% CENVAT Reversal on Job Charges: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...
Direct Tax
Captive Power Transfer Must Be Valued at Consumer Tariff, Not Electricity Board Purchase Rate: Chhattisgarh High Court
The Chhattisgarh High Court has dismissed the Income Tax Department's appeal holding that the...
GST
Calcutta High Court Orders Restoration of GST Registration Despite Six-Month Return Default, Cites Livelihood Concerns
The Calcutta High Court has directed the restoration of a farmer producer company's GST...