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
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 Domestic Demand.China is preparing a significant overhaul of its gold import and export regulatory framework even as the country recorded its strongest monthly gold imports in more than two years....
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 held that revenue-sharing arrangements between an entertainment complex and restaurants operating within its premises cannot be subjected to service tax under the category of Business Support Service (BSS). The bench of...
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Other Laws
Supreme Court Protects Client-Advocate Privilege Communication: Summons to Lawyers Under BNSS Must Meet Strict Conditions
In a significant ruling safeguarding the sanctity of client-advocate privilege, the Supreme Court of...
Indirect Taxes
Ownership in Building Passes by Accretion; Tax to Apply Only on Actual Transfer — Not on Those Who Merely Facilitate the Work: SC
The Supreme Court has ruled that ownership in building passes by accretion; tax to...
Notification
Centre Approves Appointment of 16 New Members to ITAT
The Appointments Committee of the Cabinet (ACC) has approved the induction of 16 new...
GST
GSTN Issues Advisory for Simplified GST Registration Scheme
In pursuance of Rule 14A of the Central Goods and Services Tax (CGST) Rules,...
GST
Gross GST Revenue Rises 4.6% in October 2025
India’s gross Goods and Services Tax (GST) revenue for October 2025 stood at ₹1,95,936...
Other Laws
Rs. 792 Crore Falcon Invoice Scam | SC Issues Notice to Multiple States on Plea by CA Seeking FIR Consolidation
The Supreme Court on Friday issued notices to several state governments on a writ...
GST
Delhi High Court Sets Aside GST SCN Issued Before Expiry Of Time Granted To File Reply Of Pre-SCN
The Delhi High Court has set aside a Goods and Services Tax (GST) Show...
Indirect Taxes
Delhi HC Declines to Interfere in Detention of Silver-Coated Gold Kada; Traveller Admits He Was Paid Rs. 50,000 to Carry It
The Delhi High Court has declined to interfere in the detention of silver-coated gold...
GST
Technical Glitch No Excuse: SCN Beyond Limitation and Sent to Outdated Address Held Invalid by Delhi HC
The Delhi High Court has set aside a Show Cause Notice (SCN) issued by...
Indirect Taxes
Reversal Of CENVAT Credit Must Apply Only to Common Credit: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has allowed the appeals...
GST
Glitch in Auto-populated Figures of B2C in GSTR-9 When Amendments Are Made for Previous FYÂ
A significant systemic glitch has been noticed in the GST portal’s auto-populated data for...
GST
LOOK AT New Simplified Online GST Registration Interface
The Goods and Services Tax Network (GSTN) has introduced a major update to the...
Latest articles
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...
Indirect Taxes
Extended Limitation Can’t Be Invoked Merely on Form 26AS Data: CESTAT
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Composite Cargo Handling Contracts Can’t Be Split into GTA Services: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has held that...

