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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Columns
CBIC Cadre Restructuring 2026
The Central Board of Indirect Taxes and Customs (CBIC) is in the midst of...
Indirect Taxes
Aircraft Hiring Taxable as Supply of Tangible Goods: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai has held that the...
Indirect Taxes
1 Year Limitation Imposed by Customs Notification Cannot Defeat Refund Claim: CESTATÂ
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Regional Bench, has allowed...
Indirect Taxes
CESTAT Upholds EPCG Customs Duty Demand After Flood-Damaged Machinery Fails Export Obligation
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has upheld the...
Indirect Taxes
Regular Criminal Court Can’t Release Customs-Seized Goods Under BNSS: Gauhati HCÂ
The Gauhati High Court has held that where goods are seized by Customs authorities...
Other Laws
S. 37 NDPS Act Conditions Must Be Strictly Satisfied: Andhra Pradesh High Court Rejects Bail in 207.20-Kg Psychotropic Substance Case
The Andhra Pradesh High Court has refused to grant bail to an accused in...
Direct Tax
Can Courts Assess Sufficiency of Material Behind a Look-Out Circular? Delhi High Court Defines Limits of Judicial Review
The Delhi High Court has allowed an appeal filed by the Income Tax Department...
GST
No Further GST Recovery After More Than 10% Demand Recovered: Calcutta High Court Lifts Bank Account Attachment Pending Appeal
The Calcutta High Court has restrained the West Bengal GST authorities from taking any...
Columns
TESTING THE LIMITATIONS OF SECTION 107(4) OF THE CGST ACT, 2017: An exercise in futility?
The Article “TESTING THE LIMITATIONS OF SECTION 107(4) OF THE CGST ACT, 2017: An...
Indirect Taxes
Orissa High Court Grants 8 Weeks to Assessee to Approach CESTAT After Supreme Court’s Revised Canon India Ruling
The Orissa High Court at Cuttack has disposed of a writ petition challenging a...
Direct Tax
365-Day Stay Limit U/s 254(2A) Not Absolute When Assessee Isn’t Responsible for Delay: Allahabad HC
The Allahabad High Court has dismissed a department’s appeal challenging the Income Tax Appellate...
Direct Tax
CPC Can’t Make S. 143(1) Adjustment on Debatable Employee PF/ESI Contribution Issue Before Supreme Court’s Checkmate Ruling: ITAT
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has held that the Centralised Processing...
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...