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
ITAT Rectification Power U/s 254(2) Can’t Be Used To Re-Argue Merits: Allahabad HC
The Allahabad High Court has held that the Income Tax Appellate Tribunal’s power under Section 254(2) of the Income Tax Act, 1961 is confined to correcting only “mistakes apparent from the record” and cannot be invoked for reopening or re-arguing issues requiring elaborate examination...
Indirect Taxes
Delayed Payment Charges On Stock Broking Advances Are Interest, Not Taxable Service: CESTAT
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that delayed payment charges collected by a stock broker from clients for delayed settlement of share purchase amounts cannot automatically be treated as consideration for “tolerating an act” under...
Keep exploring
Indirect Taxes
IEC Holder Ought To Acted Responsibly, Can’t Allow Misuse by Third Parties: Delhi High Court
The Delhi High Court has held that the Import Export Code (IEC) holder ought...
Other Laws
Singapore Top Court Overturns Arbitral Award Over ‘Copy-Paste’ Findings in Tribunal Led by Ex-CJI Dipak Misra
The Singapore Court of Appeal has set aside an international arbitral award issued by...
Indirect Taxes
1 Month’s Statutory Period Notice To Be Given Before Issuing SCN To Customs Officers: CESTAT
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
GST
Faridabad’s GST Fraud Case: Sessions Court Refuses Bail
The Sessions Court has refused the bail to the person accused of GST Fraud...
GST
CBI Arrests CGST Inspector and Middleman in Rs. 6,000 Bribery Case Over GST Registration in Baraut
In a significant crackdown on corruption, the Central Bureau of Investigation (CBI) has apprehended...
Direct Tax
DRI Officer Among Eight Arrested; Punjab Police Bust Pakistan-Backed Drug Cartel
In a major crackdown on drug smuggling, the Punjab Police has successfully dismantled a...
Direct Tax
Once Tax Is Assessed, Entire Amount Has To Be Paid In Absence Of Amnesty Schemes: Kerala High Court
The Kerala High Court has held that once tax has been assessed, the entire...
Indirect Taxes
NRI’s Challenge To 998 Grams Gold Confiscation: Kerala High Court Directs To Go For Statutory Appeal
The Kerala High Court has directed the Non-Resident India (NRI) to challenge the confiscation...
GST
Large Number Of GST Matters Filed Before Delhi Court On A Daily Basis [READ ORDER]
The Delhi High Court has recently in the case of Raj International Versus Additional...
GST
GST Dept. Can Withhold Refund Only In These Two Conditions: Delhi High Court
The Delhi High Court has held that the Goods and Service Tax (GST) department...
Indirect Taxes
DRI’s Failure To Prepare Seized Charas Inventory Is Not A Ground for Bail: Delhi High Court
The Delhi High Court while refusing bail to the accused from whom recovery of...
GST
Interest On IGST Payment Is Beyond Customs Tariff Act, 1975: Bombay High Court
The Bombay High Court has held that the levy of interest on the Integrated...
Latest articles
Direct Tax
ITAT Rectification Power U/s 254(2) Can’t Be Used To Re-Argue Merits: Allahabad HC
The Allahabad High Court has held that the Income Tax Appellate Tribunal’s power under...
Indirect Taxes
Delayed Payment Charges On Stock Broking Advances Are Interest, Not Taxable Service: CESTAT
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Mixed Iron Ore Consignments To Be Treated As Iron Ore Fines: CESTAT
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
GST
ITC Blocking Without Reasoned Order Violates Rule 86A; Punjab & Haryana HC Directs Release of Credit
The Punjab and Haryana High Court has held that the blocking of Input Tax...