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.
Columns
GST Without Arrest – A Tiger That Can Only Roar
This Article pertaining to “GST Without Arrest - A Tiger That Can Only Roar” is written by Dr Monish Bhalla. He is a distinguished author, legal expert, and former officer of India’s Narcotics Control Bureau (NCB). With 37 years in public life, Dr. Bhalla has been a...
Direct Tax
Rs. 1.88 Crore Tax Addition Falls As Scrutiny Notice Was Issued By Officer Without Jurisdiction: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed an assessment involving a ₹1.88 crore addition after finding that the scrutiny notice was issued by an officer who lacked jurisdiction under the applicable Central Board of Direct Taxes (CBDT) instruction.The bench...
Keep exploring
Direct Tax
Failure to Prove False Statement and Falsification of Accounts: Rajkot Court Acquits Accused Under Sections 277, 277A of Income Tax Act
The Additional Judicial Magistrate First Class, Rajkot, has acquitted an accused facing prosecution under...
Supreme Court
Investigation Can’t Be Treated As Complete Merely Because Prosecution Has Sufficient Material To File Charge Sheet: Supreme Court
The Supreme Court has set aside the Bombay High Court judgment granting default bail...
Supreme Court
Strict Procedure for Re-Arrest After Illegal Arrest: Supreme Court
The Supreme Court has held that when an accused is released because the arrest...
Company & PMLA
IBC S. 96(4) Amendment Applies Retroactively to Pending Proceedings: Bombay High Court
The Bombay High Court has held that the amendment introducing sub-section (4) to Section...
Supreme Court
Issue Already Undergoing Trial Can’t Later Be Treated as Preliminary Issue: Supreme Court
The Supreme Court has clarified the circumstances in which a civil court can try...
GST
Arrest Not Necessary In Every Investigation: Telangana High Court Grants Anticipatory Bail In GST ITC Fraud Case
The Telangana High Court has granted anticipatory bail to a director of Shah Batteries...
Direct Tax
S. 148 Notice Quashed for Lack of Jurisdiction: Punjab & Haryana HC Cites NFAC’s Exclusive Power
The Punjab and Haryana High Court has disposed of a writ petition challenging reassessment...
GST
Orissa High Court Dismisses Successive Writ Petition Challenging GST Demand
The Orissa High Court has dismissed a writ petition filed challenging a GST adjudication...
Indirect Taxes
S. 110(5) Customs Act: Patna HC Mandates Pre-Decisional Hearing Before Attachment Extension
The Patna High Court has held that the extension of a provisional bank-account attachment...
Indirect Taxes
CESTAT Allows CENVAT Credit on Rent-a-Cab and Staff Welfare Expenses
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Delayed Payment Alone Can’t Trigger Higher Duty on All Packing Machines: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has held that...
Indirect Taxes
One-to-One Input-Export Correlation Not Required: CESTAT Quashes Recovery of Cenvat Refund
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Latest articles
Columns
GST Without Arrest – A Tiger That Can Only Roar
This Article pertaining to “GST Without Arrest - A Tiger That Can Only Roar” is written...
Direct Tax
Rs. 1.88 Crore Tax Addition Falls As Scrutiny Notice Was Issued By Officer Without Jurisdiction: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed an assessment...
GST
GSTN Issues GST Reform FAQs Explain Rs. 10K Notice Threshold, Arrest Removal Proposal And Faster Refunds
A detailed FAQ document on the 57th GST Council’s recommendations explains a wide-ranging reform...
GST
GST E-Invoicing Set To Cover RCM Self-Invoices For Taxpayers With ₹5 Crore Turnover; Sandbox Testing Enabled: GSTN
The Goods and Services Tax Network (GSTN) has announced system enhancements to enable e-invoicing...