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.
Direct Tax
Finance Act, 2026 Amendment to S. 147A Can’t Apply Retrospectively to Earlier ITAT Orders: Telangana High Court
The Telangana High Court has dismissed an appeal filed by the Income Tax Department, holding that an amendment introduced through the Finance Act, 2026 to the proviso to Section 147A of the Income Tax Act, 1961 cannot be relied upon to challenge an Income...
Columns
Govt Extends Zero Customs Duty on 40 Critical Petrochemical Imports Till July 15 to Cushion Supply Chain Disruptions
The Central Government has extended the full exemption from customs duty on imports of around 40 critical petrochemical products until July 15, 2026, providing temporary relief to industries facing supply uncertainties arising from geopolitical tensions in West Asia.The extension was notified by the Ministry...
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Indirect Taxes
No GTA Service Tax on Transport of Exported Extraction Meal; CESTAT Upholds Exemption Despite Procedural Lapses
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed...
Indirect Taxes
End-to-End Air Cargo Services on Principal-to-Principal Basis Not ‘Business Auxiliary Service’, No Service Tax Payable: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has...
Indirect Taxes
Customs Dept. Illegally Relied On Statements Recorded U/s 108 Of Customs Act Without Following Mandatory Procedure U/s 138B: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has quashed the...
Other Laws
Reserved Category Candidates Availing Relaxation Cannot Claim General Cadre Allocation in IFS: Supreme CourtÂ
The Supreme Court has held that a reserved category candidate who avails relaxation at...
GST
No General Penalty U/s 125 Once Late Fee Is Payable On Belated GSTR-9 Filing: Madras HC
The Madras High Court has held that once a registered person is liable to...
Company & PMLA
Promoter’s Fund-Infusion Undertaking Is Not a Corporate Guarantee Under Contract Law: Supreme Court
The Supreme Court has held that a promoter’s undertaking to infuse funds into a...
Indirect Taxes
Aluminium Mushroom Racks Are Taxable ‘Structures’, Not Customs Duty Free Parts of Agricultural Machinery: Supreme Court
The Supreme Court has held that aluminium shelving used in mushroom cultivation cannot be...
GST
Supreme Court Upholds Validity of Consolidated GST SCN in Fraudulent ITC Cases
The Supreme Court has refused to interfere with a judgment of the Delhi High...
Other Laws
Student Can’t Suffer for University’s Clerical Error: Supreme Court Directs University to Release Law Graduate’s Marksheets, DegreeÂ
While protecting the academic and professional rights of students, the Supreme Court of India...
Company & PMLA
Banks Can’t Freeze Company Accounts Over Internal Management Disputes Without Court Order: Calcutta HC
The Calcutta High Court has held that banks cannot freeze company accounts over internal...
GST
No Stay On Bombay HC’s Order Allowing Inter-State Transfer of Unutilised GST ITC After Amalgamation; SC Issues Notice
The Supreme Court did not grant stay but has issued the notice to the...
GST
Composite GST SCN U/s 74 Invalid: Karnataka HC
The Karnataka High Court has quashed a GST demand order issued under Section 74...
Latest articles
Direct Tax
Finance Act, 2026 Amendment to S. 147A Can’t Apply Retrospectively to Earlier ITAT Orders: Telangana High Court
The Telangana High Court has dismissed an appeal filed by the Income Tax Department,...
Columns
Govt Extends Zero Customs Duty on 40 Critical Petrochemical Imports Till July 15 to Cushion Supply Chain Disruptions
The Central Government has extended the full exemption from customs duty on imports of...
Columns
9 Years of GST: Struggles For Rate Rationalisation, ITC Roadblocks Still Continues
When the Goods and Services Tax (GST) was launched on 1 July 2017, it...
GST
Taxpayer Can’t Claim Refund of Transitional VAT ITC After Carrying It Forward to GST Through TRAN-1: Gujarat High Court
The Gujarat High Court has held that a registered taxpayer who has opted to...