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.
Direct Tax
AOP Profit Share Not Taxable as Revenue Receipt: Supreme Court
The Supreme Court has ruled that reassessment proceedings initiated without fresh tangible material and merely on a “change of opinion” are invalid in law and further held that amounts received by a member from an Association of Persons (AOP) as profit share cannot be...
GST
Andhra Pradesh High Court Quashes GST Demand on Ocean Freight in FOB Imports
The Andhra Pradesh High Court has set aside GST demands raised on ocean freight under the reverse charge mechanism (RCM) in relation to Free on Board (FOB) import contracts, holding that the principle against double taxation applies equally to both CIF and FOB transactions. The...
Keep exploring
Indirect Taxes
Customs Dept. Can’t Deny MEIS Benefits Without DGFT Cancellation: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Mumbai has ruled that the...
Indirect Taxes
Mumbai Customs Foils Narcotics and Wildlife Smuggling in Three Separate Operations at Airport
In a series of swift and coordinated operations, officers of the Airport Commissionerate, Mumbai...
Indirect Taxes
Customs Dept. Can’t Enhance Value of Scrap Based on Assumed Future Use; Orders Refund to Importer: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the...
GST
Fake GST ITC | Delhi High Court Declines to Quash GST Demand Against Trader, Directs Appeal Route
The Delhi High Court has refused to interfere with GST demand orders totalling over...
GST
GSTAT Orders Subway Franchisee to Return Rs. 5.45 Lakh for Profiteering After GST Rate Cut
The Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has upheld...
Notification
Karnataka Reinstates DGP Ramchandra Rao, Step-Father of Actress Ranya Rao, in Civil Rights Enforcement Post
The Karnataka government has reinstated senior IPS officer Dr. K. Ramchandra Rao, stepfather of...
Indirect Taxes
Banks Not Liable for Service Tax on Foreign Bank Charges in Export Transactions: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Mumbai has held that Indian...
GST
Supreme Court Concludes 4 Week Hearings in Gameskraft Online-Gaming GST Batch; Bench Seeks Time to Decide
After four intensive weeks of courtroom arguments, the Supreme Court today brought to an...
International Taxation
Trump Clarifies: No Additional Tariffs on Gold Imports Amid Global Market Jitters
US President Donald Trump on Monday assured that gold imports will remain free from...
Indirect Taxes
CESTAT Strikes Down Most Service Tax Demands on Hospital Services, Upholds Levy on Overseas Patient Referral Commissions
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Principal Bench, New Delhi, has...
Company & PMLA
Supreme Court Reserves Verdict in Suo Motu Case on ED Summoning of Lawyers
The Supreme Court reserved its order in a suo motu matter concerning the summoning...
Indirect Taxes
Catering to Educational Institutions Exempt from Service Tax: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Principal Bench in New Delhi...
Latest articles
Direct Tax
AOP Profit Share Not Taxable as Revenue Receipt: Supreme Court
The Supreme Court has ruled that reassessment proceedings initiated without fresh tangible material and...
GST
Andhra Pradesh High Court Quashes GST Demand on Ocean Freight in FOB Imports
The Andhra Pradesh High Court has set aside GST demands raised on ocean freight...
GST
GST Dept. To Pay 6% Interest On Ocean Freight Tax Refund After Mohit Minerals Ruling: Andhra Pradesh HC
The Andhra Pradesh High Court has held that taxpayers are entitled to interest on...
GST
Flipkart’s E-Commerce Delivery Model Qualifies as GTA Service, GST Exemption Available for Unregistered Customers: AAAR
The West Bengal Appellate Authority for Advance Ruling (WBAAAR) has upheld the Advance Ruling...