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
17-Month Delay in Recording Satisfaction Note Invalidates S. 153C Assessments: ITAT
The Income Tax Appellate Tribunal (ITAT), Surat Bench, has quashed four assessment orders passed under Section 153C of the Income Tax Act, 1961, holding that an unexplained delay of approximately 17 months in recording the mandatory satisfaction note was contrary to the procedure prescribed...
Direct Tax
S. 148 Notices Based on Pre-March 4 Investigation Report Violate CBDT Instructions: ITAT Quashes Reassessments for 3 Years
The Income Tax Appellate Tribunal (ITAT), Ranchi Bench, has quashed reassessment notices issued for three assessment years after finding that the proceedings were based on information physically received by the Assessing Officer before the cut-off prescribed under the Central Board of Direct Taxes’ instructions...
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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...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 15 AUGUST, 2026
Here’s the Tax Law Daily Bulletin for August 15, 2026.GSTSTRICT LIMITS ON GST CONFISCATION...
Columns
CBIC Promotion Hierarchy: From Inspector and Superintendent to Principal Chief Commissioner — A Detailed Guide to the Career Structure
The Central Board of Indirect Taxes and Customs (CBIC) has one of the largest...
Direct Tax
ITAT Quashes Reassessment as Section 148 Notice Issued Beyond Limitation Period
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
GST
GST Refund Can’t Be Withheld During Tribunal Appeal Without Specific S. 54(11) Order: Patna High Court
The Patna High Court has held that the Revenue cannot withhold a GST refund...
GST
DGGI Jaipur | Transporter’s Specific GST Liability Not Quantified: Rajasthan HC Grants Bail in Alleged GST Evasion Case
The Rajasthan High Court at Jaipur has granted bail to a transporter accused in...
Indirect Taxes
CESTAT Allows 12% Interest on Refund of Service Tax Paid by Mistake of Fact
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Regional Bench, has held...
Latest articles
Direct Tax
17-Month Delay in Recording Satisfaction Note Invalidates S. 153C Assessments: ITAT
The Income Tax Appellate Tribunal (ITAT), Surat Bench, has quashed four assessment orders passed...
Direct Tax
S. 148 Notices Based on Pre-March 4 Investigation Report Violate CBDT Instructions: ITAT Quashes Reassessments for 3 Years
The Income Tax Appellate Tribunal (ITAT), Ranchi Bench, has quashed reassessment notices issued for...
Direct Tax
CA’s Report Valid for Valuing Unquoted Preference Shares: Madras High Court
The Madras High Court has held that a valuation report issued by a chartered...
GST
GST Data Showing Rs. 3.94 Crore Sales and Non-Filing of ITR Provide Reasonable Basis for Reassessment: Madras High Court
The Madras High Court has refused to interfere with income-tax reassessment proceedings initiated against...