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.
Company & PMLA
No Mini-Trial at Cognizance Stage: Directors’ Claim of Cooperation Must Be Examined During Trial
The Karnataka High Court has refused to quash criminal proceedings against two individuals facing allegations of non-cooperation with a company investigation, holding that their claims of having appeared before investigators and furnished the required information must be examined during trial.The bench of Justice H.P....
GST
Missing Seized Records Must Be Considered While Testing ITC Claim; Duplicate GST Demands Ordered Corrected: Delhi HC
The Delhi High Court has held that the tax department’s inability to furnish seized documents must be considered while assessing whether a taxpayer has discharged the burden of proving eligibility for input tax credit (ITC). However, the Bench of Justice Anil Kshetarpal and Justice Bharat...
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GST
5% GST on Electric Vehicles Supplied Without Battery: AARÂ
The West Bengal Authority for Advance Ruling (WBAAR) has held that e-rickshaws, e-carts, Ecovat...
GST
Transfer of Proprietorship Business to LLP as Supply Under GST: AAR
The West Bengal Authority for Advance Ruling (WBAAR) has held that transfer of an...
Indirect Taxes
CENVAT Credit Can’t Be Denied Without Evidence of Inputs Exclusively Used for Manufacturing By-Product: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has held that CENVAT...
Indirect Taxes
Customs Refund Limitation Runs From Date of Communication of Final Assessment Order, Not Date of Passing: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
CESTAT Allows Customs Duty Exemption on Reliance Industries’ Imported MEG Reclamation Plant for Petroleum Operations
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Factory Setup Services Qualify for CENVAT Credit Despite Deletion of ‘Setting Up’ From Definition: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has held that services...
Indirect Taxes
Absence Of E-Way Bill Can’t Establish Gold Smuggling Without Proof Of Foreign Origin: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has held that discrepancies...
Indirect Taxes
Purity Markings, Uncorroborated Retracted Statements Can’t Establish Gold Smuggling: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has held that purity...
Indirect Taxes
Purity Markings Alone Can’t Establish Smuggled Foreign Origin of Gold: CESTATÂ
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Mere Possession of Large Cash Can’t Prove Sale of Smuggled Gold: CESTATÂ
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad w held that the...
Company & PMLA
Employees Who Left Transferor Company Before Amalgamation Can’t Claim Continuity Benefits: Sikkim High Court
The Sikkim High Court has ruled that employees who had ceased to be on...
Indirect Taxes
Service Tax Can’t Be Levied on Individual Residential Construction Agreements Meant for Personal Use: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has ruled that service...
Latest articles
Company & PMLA
No Mini-Trial at Cognizance Stage: Directors’ Claim of Cooperation Must Be Examined During Trial
The Karnataka High Court has refused to quash criminal proceedings against two individuals facing...
GST
Missing Seized Records Must Be Considered While Testing ITC Claim; Duplicate GST Demands Ordered Corrected: Delhi HC
The Delhi High Court has held that the tax department’s inability to furnish seized...
Direct Tax
Capital Addition Can’t Be Taxed on Assumptions in Reassessment: Allahabad HC
The Allahabad High Court has upheld the deletion of a ₹2.73 crore addition made...
GST
GST Appeal Can’t Be Rejected Without Addressing Taxpayer’s Grounds: Allahabad HC
The Allahabad High Court has set aside an appellate order concerning cancellation of GST...