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
Mistaken Claim of Eligible IGST Credit Under CGST/SGST Heads Is a Technical Error, Not Wrongful ITC Availment: Kerala HC
The Kerala High Court has reiterated that the mere utilization of eligible Integrated Goods and Services Tax (IGST) credit under the heads of Central GST (CGST) and State GST (SGST) cannot automatically be treated as wrongful availment of Input Tax Credit (ITC), particularly when...
GST
Isabgol Seeds Procured Through APMC Exempt from GST; Not Covered Under ‘Goods of Seed Quality’ Entry: AAR
The Gujarat Authority for Advance Ruling (AAR) has held that fresh and unprocessed Psyllium (Isabgol) seeds procured through Agricultural Produce Market Committee (APMC) auctions and supplied without any processing are exempt from Goods and Services Tax (GST). The bench of Vishal Malani and Sushma Vora...
Keep exploring
Columns
Difference Between Code of Conduct for Chartered Accountants and Advocates: A Comparative Overview of ICAI and BCI Regulations
In India, two prominent professions – Chartered Accountancy and Advocacy – are regulated by...
Money Hacks
Smart Way to Invest in SIP In India
Systematic Investment Plan (SIP) has emerged as a popular and disciplined way to invest...
GST
GST on Mobile Phones in India: A Comprehensive Overview
The Goods and Services Tax (GST) applicable on mobile phones in India currently stands...
Case Compilation
Indirect Tax Weekly Flashback: 8 To 14 June 2025
Indirect Tax Weekly Flashback for the period from 8 to 14 June 2025.Kerala High...
Case Compilation
Income Tax Weekly Flashback: 8 To 14 June 2025
Income Tax Weekly Flashback for the period from 8 to 14 June 2025.Delhi High...
Case Compilation
GST Weekly Flashback: 8 To 14 June 2025
Goods and Service Tax (GST) Weekly Flashback for the period from 8 to 14...
Indirect Taxes
Debit in Electronic Credit Ledger as Valid Pre-Deposit, Remands Case for Fresh Hearing: CESTAT
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while remanding...
GST
Delhi High Court Orders Timely Disposal of GST Registration SCNs; Says Prolonged Suspension Violates Business Rights
The Delhi High Court has ordered the timely disposal of Show cause notice (SCN)...
Company & PMLA
Senior Advocate Arvind Datar Exempted From Testifying in Care Health ESOP Case on Grounds of Legal Confidentiality: ED Withdraws SummonsÂ
The Enforcement Directorate (ED) has withdrawn its summons issued to senior advocate Arvind Datar...
Columns
Can Advocates Be Held Liable for Legal Opinions in Economic Offence Cases? Here’s What the Law Says
In recent times, investigative agencies such as the Enforcement Directorate (ED) have, in certain...
Notification
FM to Review Tax System Bottlenecks: CBIC, CBDT Field Data Sought Ahead of Conclave
In preparation for a high-level review meeting next week, the Ministry of Finance has...
Notification
Govt. Defers Implementation of Safety Norms for Machinery & Electrical Equipment to September 2026
The Ministry of Heavy Industries has notified an amendment to the Machinery and Electrical...
Latest articles
GST
Mistaken Claim of Eligible IGST Credit Under CGST/SGST Heads Is a Technical Error, Not Wrongful ITC Availment: Kerala HC
The Kerala High Court has reiterated that the mere utilization of eligible Integrated Goods...
GST
Isabgol Seeds Procured Through APMC Exempt from GST; Not Covered Under ‘Goods of Seed Quality’ Entry: AAR
The Gujarat Authority for Advance Ruling (AAR) has held that fresh and unprocessed Psyllium...
Drafts
Reply Format For Show Cause Notice Issued Only For Interest Demand Under FORM DRC-01
Here’s the reply format for show cause notice issued only for interest demand under...
Direct Tax
Broken-Period Interest on Sale of NCDs Taxable as Interest, Not Capital Gains: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that broken-period...