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
GSTAT Appeal Can’t Be Shut Out on Limitation When Order Was Merely Uploaded on Portal: Rajasthan High Court
The Rajasthan High Court has directed the GST Appellate Authority to decide on merits an appeal against a demand of ₹23.48 lakh after condoning a delay of 22 days, observing that refusal to adjudicate the appeal would cause grave injury and prejudice to the...
Direct Tax
Income Tax Dept. Can’t Use Advocate’s Cloned Digital Data Against Unsearched Clients: Allahabad High Court [READ ORDER]
The Allahabad High Court has directed the Income Tax Department to segregate and delete confidential data belonging to clients of a practising advocate after the Revenue clarified that it did not intend to rely upon information relating to clients who were not covered by...
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Indirect Taxes
Malaysian Country-of-Origin Certificates Can’t Be Rejected Without Specific Evidence: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Regional Bench, has set...
Indirect Taxes
Pre-Installed Microsoft Software Licence Not Taxable as IPR Service Before 16 May 2008: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has set aside...
Indirect Taxes
Bills Can Qualify as Consignment Notes: CESTAT
The Allahabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Rs. 30.71 Crore Returned Plot Sale Receipts Not Taxable: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has partly allowed...
Indirect Taxes
Customs Demand Can’t Rest Solely on Earlier Investigation Without Independent Enquiry: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Regional Bench, has set...
Indirect Taxes
Mere Suspicion Can’t Prove Gold Smuggling, S. 123 Presumption Unavailable: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Regional Bench, has dismissed...
Indirect Taxes
37 Malaysian Origin Certificates Valid Despite Other Invalid COO: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has granted substantial...
Indirect Taxes
Service Tax Exemption On Manpower Services Provided For Sanitation And Cleaning Purposes To Noida Authority: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Regional Bench, has set...
Direct Tax
S. 54 Exemption Can’t Be Claimed When New Residential Property Is Purchased Solely in Wife’s Name: Punjab & Haryana High Court
The Punjab and Haryana High Court has held that an assessee cannot claim capital...
Direct Tax
Draft Order Can’t Be Treated as Final: Punjab & Haryana HC Quashes Income Tax Demand Based on Draft Assessment Order
The Punjab & Haryana High Court has quashed an income-tax demand and penalty proceedings...
Direct Tax
Retrospective Tax Amendment Can’t Be Used to Reopen Concluded Tribunal Order: ITAT
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...
Columns
GST Council Meeting: Last Held in September 2025 — What Does the Constitution and Law Say About the Frequency of Meetings?
The Goods and Services Tax (GST) Council is the constitutional body entrusted with making...
Latest articles
GST
GSTAT Appeal Can’t Be Shut Out on Limitation When Order Was Merely Uploaded on Portal: Rajasthan High Court
The Rajasthan High Court has directed the GST Appellate Authority to decide on merits...
Direct Tax
Income Tax Dept. Can’t Use Advocate’s Cloned Digital Data Against Unsearched Clients: Allahabad High Court [READ ORDER]
The Allahabad High Court has directed the Income Tax Department to segregate and delete...
GST
Can GST Refund Be Rejected for Non-Filing of GSTR-1 When S. 54(10) Only Permits Withholding? GSTAT Admits Dept’s Appeal
The Goods and Services Tax Appellate Tribunal (GSTAT), Patna Bench, has admitted a departmental...
GST
Why Supreme Court Allows GSTAT Appeal Without Pre-Deposit To This Company?
The Supreme Court has permitted a construction company to file an appeal before the...