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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GST
GST Dept. Can’t Reopen Scrutiny After Dropping Proceedings U/s 61(2): Madras High Court
The Madurai Bench of Madras High Court has ruled that the GST department cannot...
Direct Tax
Revision Under Black Money Act Invalid Where Assessment Completed After Due Inquiry, Disclosure Accepted: ITAT
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has set aside revisionary proceedings...
Columns
Union Budget 2026-27: Meet Officials Behind Sitharaman’s Budget Preparations
As Finance Minister Nirmala Sitharaman moves towards the final stage of preparations for the...
GST
Taxpayer Can’t Escape Statutory Consequences by Shifting Blame to CA for Failure to Respond to GST Portal SCN: Delhi High Court
The Delhi High Court has dismissed a batch of writ petitions challenging ex-parte GST...
Columns
Global Rating Agencies Expect India to Take a Cautious Approach in Budget 2026, Focus on Growth Over Sharp Deficit Cuts
Global credit rating agencies such as S&P Global Ratings, Moody’s Ratings and Fitch Ratings...
Direct Tax
Calcutta High Court Stays Income Tax Reassessment for Non-Application of Mind to Assessee’s Replies
The Calcutta High Court has stayed reassessment proceedings initiated under Section 148 of the...
Notification
Maharashtra Audio-Video Electronic Means Rules, 2026: Police Can Now Record Searches, Seizures and Proceedings
The Maharashtra Government has notified the Maharashtra Audio-Video Electronic Means Rules, 2026, marking a...
Indirect Taxes
MRP-Based Valuation Invalid for BCD on EOU DTA Sales: CESTAT Directs Re-Determination Under Customs Valuation Rules
The Bengaluru Bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside...
Indirect Taxes
Vehicles Used Only Inside Factory Premises Not ‘Motor Vehicles’: Madras High Court Quashes Entry Tax on Tippers, Mobile Cranes
The Madurai Bench of the Madras High Court has held that AMW Tippers (Dumpers)...
Direct Tax
Dispute Resolution Panel Mechanism U/s 144C Can’t Override Limitation U/s 153: ITAT Holds Coca Cola’s Assessments As Time-Barred
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) while holding Coca Cola...
Direct Tax
1 Day Delay in Employees’ PF Due to Technical Glitch Cannot Trigger Disallowance: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has delivered a significant...
Columns
Supreme Court On Property Tax Evasion​
Property tax is a local tax levied by municipal bodies on ownership of immovable...
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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...