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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Direct Tax
Reassessment Notice Issued Beyond Surviving Limitation Period Is Void Ab Initio: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a reassessment...
Direct Tax
S. 68 Addition Can’t Rest Solely on Investigation Wing Report When Loan Documents Remain Unrebutted: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that information...
Direct Tax
Seller’s Prior TCS Collection Shields Buyer From TDS Default U/s 194Q: ITATÂ
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...
Direct Tax
Notice Issued Before Filing of Return Cannot Sustain Reassessment: ITAT Quashes Rs. 2 Crore Cash Credit Addition
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Direct Tax
ITO Can’t Reassess Non-Corporate Taxpayer Beyond CBDT’s Pecuniary Limit: ITAT Quashes Rs. 14-Crore Addition
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Other Laws
FSSAI Registration Can’t Replace Regular Licence for Large-Scale Slaughterhouse Operations: Allahabad High Court
The Allahabad High Court has held that an FSSAI registration certificate issued to a...
GST
Full Payment of Disputed GST Demand Cannot Block Statutory Appeal: Allahabad High Court Directs Portal Access
The Allahabad High Court has held that a taxpayer’s statutory right to appeal cannot...
GST
GST Appeals Can’t Continue Unheard After Company’s Winding Up: Allahabad High Court
The Allahabad High Court has set aside four ex parte appellate orders passed against...
GST
GST Refund Can’t Be Blocked by Cancelled Registration, Deceased Signatory or Portal Failure: Allahabad High Court Calls for Solution
The Allahabad High Court has called upon the Commissioner of State Tax to issue...
GST
GST Dept. Can’t Ignore E-Way Bill, Tax Invoice and Bilty Produced by Goods Owner: Allahabad High Court Quashes Rs. 18.15 Lakh Penalty
The Allahabad High Court has quashed a penalty of ₹18,15,902 imposed under Section 129...
GST
Lucknow DRI | Mere GST Invoices Can’t Discharge S. 123 Burden: Allahabad High Court Upholds Confiscation of Foreign-Marked Gold
The Allahabad High Court has held that the statutory burden under Section 123 of...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 12 SEPTEMBER, 2026
Here’s the Tax Law Daily Bulletin for September 12, 2026.GSTCBI ARRESTS CGST SUPERINTENDENT FOR ALLEGEDLY...
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...