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
DGGI Gawahati | GST Bank Account Attachment Automatically Lapses After 1 Year: Gauhati High Court
The Gauhati High Court has held that provisional attachment of bank accounts under Section 83 of the Central Goods and Services Tax Act, 2017 automatically ceases to operate after one year from the date of the attachment order.The bench of Justice Manish Choudhury directed...
GST
S. 74 GST Can’t Be Invoked to Question CENVAT Credit Availed Under Pre-GST Regime: Punjab & Haryana High Court
The Punjab and Haryana High Court has held that GST authorities cannot invoke Section 74 of the Central Goods and Services Tax Act, 2017, to determine the admissibility of CENVAT credit availed under the erstwhile Service Tax regime merely because the credit was subsequently...
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Direct Tax
Telangana High Court Restores Income Tax Appeals Dismissed Over Unsigned Memoranda
The Telangana High Court has allowed three income-tax appeals and restored the matters before...
Direct Tax
27% Rule 87 Ceiling Inapplicable to Extraordinary Superannuation Fund Contributions Made to Meet Actuarial Deficit: Calcutta High CourtÂ
The Calcutta High Court has upheld the deletion of a massive ₹648.84 crore income-tax...
GST
GST Rectification Order Not Communicated to Taxpayer: Orissa High Court Quashes Rejection Citing Record Discrepancies
The Orissa High Court has set aside a GST authority’s order rejecting an application...
GST
GST ITC Distribution Can’t Be Tied Solely to Invoice Date: Supreme Court to Examine When Credit Becomes Legally Available
The Supreme Court is set to examine a significant GST dispute concerning the precise...
Supreme Court
Pending Regularisation Proceedings Must Be Respected: Supreme Court Quashes Demolition Direction
The Supreme Court has set aside a Madras High Court order directing the Chennai...
Supreme Court
Court Fee Issue in Property Dispute Can’t Be Decided at Threshold Without Evidence on Possession: Supreme CourtÂ
The Supreme Court has set aside a Punjab and Haryana High Court order that...
Supreme Court
Minor EMD Shortfall Doesn’t Invalidate SARFAESI Auction Bid: Supreme CourtÂ
The Supreme Court has ruled that a minor shortfall in the earnest money deposit...
Indirect Taxes
Mere Facilitation of Customs Clearance Can’t Establish Knowledge of Smuggling: Madras High CourtÂ
The Madras High Court has held that mere facilitation of customs clearance cannot establish...
Direct Tax
Income Tax Dept. Can’t Ignore Documents, Furnished by Assessee While Making Unexplained-Credit Addition: Delhi High CourtÂ
The Delhi High Court has held that the income tax department cannot ignore documents,...
Indirect Taxes
Delhi High Court Declines to Revisit CENVAT Credit Evidence, Holds Judicial Review of Settlement Commission Orders Narrow
The Delhi High Court has dismissed a writ petition challenging an order of the...
Indirect Taxes
Settled Customs Dispute Can’t Be Reopened Through Article 226 Challenge to Interest Liability: Delhi High CourtÂ
The Delhi High Court has held that a party which consciously opts to settle...
Indirect Taxes
Customs Broker Licence Revocation Upheld for Lending Credentials and Filing Shipping Bill Without Exporter’s Authorisation: Delhi High CourtÂ
The Delhi High Court has upheld the revocation of a Customs Broker licence after...
Latest articles
GST
DGGI Gawahati | GST Bank Account Attachment Automatically Lapses After 1 Year: Gauhati High Court
The Gauhati High Court has held that provisional attachment of bank accounts under Section...
GST
S. 74 GST Can’t Be Invoked to Question CENVAT Credit Availed Under Pre-GST Regime: Punjab & Haryana High Court
The Punjab and Haryana High Court has held that GST authorities cannot invoke Section...
Indirect Taxes
Service Tax Order Passed 8.5 Years After SCN Quashed: Meghalaya High Court
The Meghalaya High Court has quashed a service tax adjudication order against the Assam...
Indirect Taxes
DRI Busts International Gold-Smuggling Syndicate Operated By Chinese National
The Directorate of Revenue Intelligence (DRI), Mumbai Zonal Unit, has busted an international gold-smuggling...