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.
GST
GST Dept Has Power to Initiate Fresh Proceedings Against Legal Heirs After Taxpayer’s Death: Madras High Court
The Madras High Court has ruled that Section 93 of the CGST Act permits initiation of fresh adjudication proceedings even when no notice was issued during the lifetime of the deceased taxable person; liability confined to inherited estate in case of discontinued business.The bench...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 30 June, 2026
Here’s the Tax Law Daily Bulletin for June 30, 2026.GSTBANK ATTACHMENT QUASHED AS MADRAS HC QUASHES GST ORDER ISSUED AGAINST DECEASED PERSONGST AUDIT CHECKLIST FOR CA: 20 CRITICAL COMPLIANCE CHECKS BEFORE SIGNING THE AUDIT REPORTITC BLOCKING ORDER FOR FAILURE TO RECORD ‘REASON TO BELIEVE’...
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Notification
MCA Clarifies Process to Change Registered Email ID of Company/LLP on MCA V3 Portal
The Ministry of Corporate Affairs (MCA) has issued an important clarification regarding the procedure...
GST
Rs. 838 Crore Penalty Proceedings Quashed: Telangana HC Strikes Down CGST Rule Mandating Same-Month ISD Credit Distribution
The Telangana High Court has declared Rule 39(1)(a) of the CGST Rules, 2017 ultra...
Indirect Taxes
Past Customs Penalty Can Block Company From Obtaining Private Warehousing Licence: CESTAT
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Indirect Taxes
DRI Busts Major MDMA Trafficking Racket; 270 Kg Drugs Worth Rs. 81 Crore Seized in Rajasthan, Six Arrested
The Directorate of Revenue Intelligence (DRI), functioning under the Central Board of Indirect Taxes...
GST
Physical Surrender Not Mandatory Where Accused Regularly Appeared Before Trial Court: Supreme Court Grants Bail to Accused in GST Fake Invoice
The Supreme Court has granted regular bail to four accused persons booked under the...
GST
Electronic Credit Ledger Can’t Be Blocked Beyond 1 Year U/R 86A: Calcutta High Court
The Calcutta High Court has ruled that the Goods and Services Tax (GST) authorities...
GST
GST Pre-Deposit Refunds Governed By Appeal Provisions, Not General Refund S. 54: Supreme Court
The Supreme Court has held that refunds of statutory pre-deposits made for filing GST...
GST
Assignment of Long-Term Industrial Lease Not ‘Supply’ Under GST; Bombay HC Quashes Rs. 27 Lakh Demand
The Nagpur Bench of the Bombay High Court has held that the assignment of...
GST
GST Payable On Hair Transplant Services But Dermatological Treatments Exempted: AAR
The Kerala Authority of Advance Ruling (AAR) has held that the Goods and Service...
GST
GST Not Applicable On Centage Charges Collected For Pure PMC Or Consultancy Services Provided To Govt.: AAR
The Kerala Authority of Advance Ruling (AAR) has held that (GST) is not applicable...
GST
Used Vehicle Dealers Can Claim GST ITC on Business Expenses: AAR
The Kerala Authority of Advance Ruling (AAR) has ruled that the Input Tax Credit...
Direct Tax
S. 263 Can’t Be Invoked by Treating Court Approved Demerger as an Amalgamation: Madras HC Upholds Carry Forward of Losses
The Madras High Court has dismissed a tax appeal filed by the Income Tax...
Latest articles
GST
GST Dept Has Power to Initiate Fresh Proceedings Against Legal Heirs After Taxpayer’s Death: Madras High Court
The Madras High Court has ruled that Section 93 of the CGST Act permits...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 30 June, 2026
Here’s the Tax Law Daily Bulletin for June 30, 2026.GSTBANK ATTACHMENT QUASHED AS MADRAS...
GST
IGST Paid Under Wrong Head Must Be Considered for Adjustment Before Raising Tax Demand: Karnataka High Court
The Karnataka High Court has held that authorities cannot mechanically demand CGST and SGST...
Company & PMLA
NCLAT Upholds Full Provident Fund & Gratuity Payments to Jet Airways Workmen Outside Liquidation Estate Under IBC
The National Company Law Appellate Tribunal (NCLAT), New Delhi Bench has held that provident...