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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Company & PMLA
Chhattisgarh HC Pulls Up EOW for ‘Evergreening’ Custody After Investigation Completion
The Chhattisgarh High Court has pulled up the Economic Offences Wing (EOW) for ‘evergreening’...
GST
GST Refund Limitation Can’t Be Curtailed Retrospectively: J&K HC Upholds Vested Right to Claim Inverted Duty Refund
The High Court of Jammu & Kashmir and Ladakh has held that amendments curtailing...
GST
Single Assessment Order For Several Tax Periods Violates S. 73, 74 of CGST Act: AP HC
The Andhra Pradesh High Court at Amaravati has quashed a composite GST assessment order...
GST
Business Support to Foreign Entity Covered Under ‘Export of Services’: Karnataka HC Quashes Rs. 153.52 Crore GST Demand on ‘Intermediary Services’
The Karnataka High Court quashed a massive GST demand of ₹153.52 crore raised on...
Notification
CBIC Extends Transitional Provisions for Sea Cargo Manifest Rules Till March 31, 2026
The Central Board of Indirect Taxes and Customs (CBIC) has extended the transitional phase...
Direct Tax
99 Year Leases, 10% TDS? The Tax Debate
The taxation of upfront lease premium paid for long-term land leases has once again...
Notification
CBIC Promotes 57 IRS (Customs & Indirect Taxes) Officers as Joint Commissioners for Vacancy Year 2026
The Central Board of Indirect Taxes and Customs (CBIC) announced the promotion of 57...
GST
No ITC For Goods/Services Utilized For Warehouse/Shed Construction: AAR
The Gujarat Authority of Advance Ruling (AAR) has held that Input Tax Credit (ITC)...
GST
GST Exemption Granted To Charitable Institution for Tree Plantation and Maintenance Activities: AAR
The Gujarat Authority for Advance Ruling (AAR) has held that large-scale tree plantation and...
GST
GST SCN U/s 74 Stayed Citing Absence of Suppression Despite Statutory Disclosure: Gujarat HCÂ
The Gujarat High Court has granted ad-interim protection against coercive GST proceedings, observing that...
Indirect Taxes
Rs. 20.95 Crore Cocaine Seized at IGI Airport
The Customs officers at Indira Gandhi International (IGI) Airport, New Delhi, have busted a...
Columns
Pan Masala Manufacturers Be Prepared For Health Security se National Security Cess Act, 2025Â
The Central Board of Indirect Taxes and Customs (CBIC) has issued an official public...
Latest articles
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...