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...
Keep exploring
Indirect Taxes
CENVAT Credit Admissible on C&F Services Provided at Cement Depots: CESTAT
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Marketability Alone Can’t Make Manufacturing Waste Excisable: CESTAT Quashes Rs. 1.91 Crore Central Excise Demand
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has ruled that dolochar,...
Indirect Taxes
Delayed-Payment Surcharge Is Not Consideration for Tolerating Default; Electricity Meter Testing Exempt from Service Tax: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has held that additional...
Indirect Taxes
Customs Can’t Replace Declared CIF Value With FOB Figure in Non-GMO Certificate Without Proof of Extra Payment: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, has ruled that Customs...
Indirect Taxes
Supplier’s Wrong Shipment Can’t Be Treated as Importer’s Customs Misdeclaration: CESTAT
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Quarterly Export Refund Limitation Runs From End of Quarter in Which FIRC Is Received: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, has held that the...
Indirect Taxes
DGFT’s Export Obligation Discharge Certificate Bars Customs Demand Over EPCG Car Import: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, has set aside customs...
GST
GST Appeal Can’t Be Rejected as Time-Barred Where Delay Occurred Beyond Taxpayer’s Control: Rajasthan High Court
The Rajasthan High Court has directed the GST Appellate Authority to entertain an appeal...
GST
Custodial Interrogation Necessary to Trace Gutka Machinery Removed After DGGI Seizure: Punjab and Haryana High Court Denies Anticipatory Bail
The Punjab and Haryana High Court has refused anticipatory bail to a person accused...
GST
GST Dept. Cant Adjust Sanctioned Refund Against Interest Liability Without Demand Notice and Hearing: Gauhati High Court
The Gauhati High Court has ruled that tax authorities cannot appropriate a sanctioned refund...
Indirect Taxes
Dept. Can’t Apply Different Yardsticks in Identical Tax Cases: Bombay HC Quashes Rs. 21.92 Crore Service Tax Demand
The Bombay High Court has dismissed a departmental appeal challenging the setting aside of...
Direct Tax
Actuarially Determined Provision for Credit Guarantee Claims Is Allowable Deduction: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...
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...