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
Modular Kitchens Imported in CKD/SKD Form Classifiable as Furniture: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has held that modular kitchens imported in CKD/SKD condition are classifiable under Chapter 94 as furniture; however, the DGOV furniture guidelines cannot override provisions of Section 14 of the Customs Act, 1962 or...
Indirect Taxes
Interest Earned on Loans Not Consideration for Service Tax: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has held that interest earned on loans cannot be treated as consideration for taxable services and therefore cannot be categorized as an “exempt service” for the purpose of reversal of Cenvat credit. The bench...
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Indirect Taxes
Reclassification Of Imported PVC Suspension Resin Based On Third-Party Test Report, Without Furnishing It To Importer Is Principles Of Natural Justice Violation: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has set aside...
Company & PMLA
Admission of S. 7 IBC Plea Is Mandatory Once Debt and Default Are Proven: Supreme Court
The Supreme Court reiterated that an application filed under Section 7 of the Code...
Indirect Taxes
‘Packing’ Is Mandatory for Classification Under Cargo Handling Service; CESTAT Quashes Service Tax Demand
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has set aside...
GST
GSTN Introduces Separate IMS Tab to Display Rejected Credit Notes, Eases GSTR-3B Compliance
In a significant compliance-related update, the Goods and Services Tax Network (GSTN) has rolled...
GST
CA Flags ‘Blunder of the Year’ as Infosys GSTN’s February 2026 ITC Update Sparks Legal Row Over Authority and Amendments
A fresh controversy has erupted in the GST ecosystem after a public criticism by...
Indirect Taxes
9 Year Delay in Adjudicating SCN Violates S. 73(4B) Of Finance Act, 1994: Rajasthan High Court
The Rajasthan High Court has set aside a common adjudication order raising service tax...
Other Laws
Delay in Filing Inspection Report: Rajasthan High Court Pulls Up Medical & Health Dept. for ‘Willful Non-Compliance’
The Rajasthan High Court has taken serious note of repeated non-compliance by the State’s...
Other Laws
8 Month Delay in Issuing NOC Despite Favourable Inspection Violates Statutory Timelines: Rajasthan High Court Pulls Up State, Directs Digital Framework
The Rajasthan High Court has come down heavily on the State authorities for sitting...
Other Laws
Detenue ‘Assaulted, Forced to Drink Urine’: Rajasthan HC Orders Probe into Alleged Police-Doctor Collusion
The Rajasthan High Court has taken serious note of grave allegations of custodial torture...
Indirect Taxes
OIO Service On Assessee Not Complete If Dept. Fails To Prove Service: CESTAT
The Allahabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held...
Indirect Taxes
No Customs Duty Demand Without DGFT Cancellation of FPS Scrips: CESTAT
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Direct Tax
Assessment Quashed for Failure to Follow Mandatory S. 148B Procedure in Search-Based Additions: ITAT
The Chandigarh Bench of Income Tax Appellate Tribunal has quashed the assessment framed against...
Latest articles
Indirect Taxes
Modular Kitchens Imported in CKD/SKD Form Classifiable as Furniture: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has held that...
Indirect Taxes
Interest Earned on Loans Not Consideration for Service Tax: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has held that...
Direct Tax
Agricultural Income Return Insufficient to Prove ‘Agricultural Land’ In Absence Of Purchase Invoices Of Manure, Fertilizers: Supreme Court
The Supreme Court has held that mere agricultural income return insufficient to prove agricultural...
Notification
Centre Notifies New Recruitment Rules for Assistant Director (Official Language) in ED
The Central Government has notified new recruitment rules for the post of Assistant Director...