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
Business Support Services Rendered to Foreign Group Company Are Export of Services, Not ‘Intermediary Services’: CESTAT
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that business support services rendered by an Indian entity to its overseas group company on a principal-to-principal basis cannot be classified as "intermediary services."The bench of S.S. Garg (Judicial...
Direct Tax
CPC Can’t Disallow Delayed Employees’ PF/ESI Contribution Through S. 143(1) Adjustment for AYs Before 2021-22: ITAT
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that the Centralised Processing Centre (CPC) could not disallow employees' contribution to Provident Fund (PF) and Employees' State Insurance (ESI) through automated processing for Assessment Years (AYs) 2019-20 and 2020-21. The bench of...
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Indirect Taxes
Drilling and Blasting for Road Construction as Exempt Works Contract Service: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Enhanced Values in Other Bills of Entry Can’t Be Used as Contemporaneous Value for Reassessment: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held...
Direct Tax
ITAT Bengaluru Notifies Bench Constitution, Hearing Schedule for January 2026
The Income Tax Appellate Tribunal (ITAT), Bangalore Benches, has issued a notification dated 15...
Other Laws
Supreme Court Rejects Justice Yashwant Varma’s Challenge to Impeachment Inquiry Committee
The Supreme Court on Thursday dismissed a writ petition filed by Justice Yashwant Varma...
Notification
DGFT Amends eBRC Format to Mandate GST Details; Revised Norms Effective January 13, 2026
In a move aimed at strengthening data integration between India’s foreign trade framework and...
Indirect Taxes
Penalty on Buyer Can’t Survive After Excise Demand Against Manufacturer Is Quashed: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set...
Other Laws
Bail Grounds Likely to Be Cited by Advocate for IRS Officer Prabha Bhandari in CBI Case
Senior Indian Revenue Service (IRS) officer Prabha Bhandari has moved the court seeking bail...
Notification
Himachal Pradesh SGST Dept. Notifies Proper Officers For S. 74A and 75
The Government of Himachal Pradesh, Department of State Taxes and Excise, has issued an...
Columns
Budget 2026-27: Industry Pushes for Customs Reforms to Curb Litigation, Boost Trade Facilitation
As the Union Budget for 2026–27 approaches, industry bodies and tax experts are urging...
GST
Supreme Court on GST Pre-Deposit Refunds: Did S. 115 Get Overstretched? A Critical Legal Analysis
In State of Jharkhand v. BLA Infrastructure Pvt. Ltd. (order dated 9 January 2026),...
Indirect Taxes
No Penalty Without Confirmed Duty Liability; Individual Can’t Be Penalised Merely on Alleged Association: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Notification
Govt. to Introduce Inter-Ministerial Panels for Resolving Disputes Without Court Intervention
In a significant move aimed at reducing litigation involving government bodies and easing the...
Latest articles
Indirect Taxes
Business Support Services Rendered to Foreign Group Company Are Export of Services, Not ‘Intermediary Services’: CESTAT
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Direct Tax
CPC Can’t Disallow Delayed Employees’ PF/ESI Contribution Through S. 143(1) Adjustment for AYs Before 2021-22: ITAT
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Other Laws
2008 Haryana Remission Policy Can’t Override Governor’s Constitutional Remission Power Under Article 161: Supreme Court
The Supreme Court has held that Haryana's 2008 Premature Release Policy, framed under the...
Other Laws
Non-Supply of Chargesheet Copies Doesn’t Confer Right to Default Bail Under BNSS: Supreme Court
The Supreme Court has held that an accused is not entitled to statutory/default bail...