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
Investigation Statements Can’t Be Relied Upon Without Following S. 138B Procedure: CESTAT Quashes Customs Penalties
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside penalties imposed on an exporter and its representative, holding that statements recorded during a customs investigation cannot be relied upon unless the mandatory procedure prescribed under Section 138B...
Columns
ANTI-NARCOTICS DRIVE IN KERALA – RECOVERY OF SYNTHETIC DRUGS FROM A WOMAN’S PRIVATE PART – THE APPLICABILITY OF SECTION 50 OF THE NDPS ACT,...
The Article pertaining to "ANTI-NARCOTICS DRIVE IN KERALA – RECOVERY OF SYNTHETIC DRUGS FROM A WOMAN’S PRIVATE PART – THE APPLICABILITY OF SECTION 50 OF THE NDPS ACT, 1985" is written by Shri SRINIVASAN GOPAL, ASSISTANT DIRECTOR(RETD.), NATIONAL ACADEMY OF CUSTOMS INDIRECT TAXES AND...
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GST
Karnataka HC Grants Bail in GST Fraud Case, Holds Fear of Witness Tampering Unfounded
The Karnataka High Court has granted regular bail to an accused arrested in connection...
GST
Himachal Pradesh HC Allows Manual Filing of GSTR-3B to Claim Missed ITC
The Himachal Pradesh High Court has permitted a taxpayer to manually file its GSTR-3B...
Indirect Taxes
Double Jeopardy Doesn’t apply in Service Law: Delhi HC
The Delhi High Court has dismissed a writ petition filed by a retired Ministry...
GST
IGST Refund Proceedings After Omission of Rule 96(10) Quashed: Karnataka High Court
The Karnataka High Court has quashed show cause notices and related proceedings initiated under...
Direct Tax
Reassessment Invalid Where Income Reopened U/s 68 but Ultimately Taxed as Anonymous Donations U/s 115BBC: ITAT
The ITAT Pune held that Sections 68 and 115BBC operate in distinct and mutually...
Indirect Taxes
Export Duty Exemption Can’t Be Denied for Exports Without Letters of Credit of Parboiled Rice: Chhattisgarh High CourtÂ
The Chhattisgarh High Court has held that exporters who do not conduct trade through...
GST
GST Assessment Against Deceased Person Invalid, S. 93 Doesn’t Permit Determination After Death: Allahabad HC
The Allahabad High Court, Lucknow Bench, has held that Goods and Services Tax (GST)...
GST
GST Proceedings Against Deceased Invalid: Allahabad HC Says Entire Action Bad in Law Without Notice to Legal Heirs
The Allahabad High Court, Lucknow Bench, has quashed Goods and Services Tax (GST) proceedings...
Direct Tax
Once Statutory Time Limit Under Unamended Law Expires, No Reassessment Could Be Initiated Under New Regime: Allahabad HC
The Allahabad High Court has held that once the statutory time limit under the...
Indirect Taxes
VAT Liability on Diesel Used in Mobile Towers Upheld: Allahabad High CourtÂ
The Allahabad High Court has dismissed two Sales/Trade Tax Revision petitions filed by Vodafone...
GST
Time Spent on Rectification Can’t Make Appeal Late: Allahabad HC Allows GST Appeal
The Allahabad High Court has held that the underlying principle of Section 14 of...
GST
Allahabad HC Denies ITC on DEPB-Based Imports Not Used Within Uttar Pradesh
The Allahabad High Court has ruled that a dealer is not entitled to claim...
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Indirect Taxes
Investigation Statements Can’t Be Relied Upon Without Following S. 138B Procedure: CESTAT Quashes Customs Penalties
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Columns
ANTI-NARCOTICS DRIVE IN KERALA – RECOVERY OF SYNTHETIC DRUGS FROM A WOMAN’S PRIVATE PART – THE APPLICABILITY OF SECTION 50 OF THE NDPS ACT,...
The Article pertaining to "ANTI-NARCOTICS DRIVE IN KERALA – RECOVERY OF SYNTHETIC DRUGS FROM...
Columns
China Plans New Gold Import Rules as Bullion Imports Surge
China Proposes Major Gold Import Reforms as Bullion Imports Hit Two-Year High Despite Cooling...
Indirect Taxes
Revenue-Sharing with Restaurants Not Taxable as Business Support Service: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...