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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Columns
SBI Develops UPI-Based Lending Model for Small Businesses Without GST Registration
State Bank of India (SBI) is developing a new digital lending framework that could...
GST
GST Summary Assessment Remedy Must Be Meaningful; Application U/s 64(2) Should Be Decided Promptly: Karnataka High Court
The Karnataka High Court has directed the Joint Commissioner of Commercial Taxes to decide...
GST
GST Order Passed Without Effective Hearing Quashed: Karnataka High Court Restores Proceedings on 10% Tax Deposit
The Karnataka High Court has set aside an ex parte GST adjudication order after...
GST
GSTN Introduces Auto-Population Facility for Additional GST Registrations Under Same PAN
The Goods and Services Tax Network (GSTN) has introduced a new auto-population facility to...
GST
CGST Dept. Can’t Start Parallel Proceedings After State Officer Acts on Same Matter: Karnataka High Court
The Karnataka High Court has ruled that the Central GST authorities cannot initiate parallel...
Indirect Taxes
Customs Refund Can’t Be Adjusted Against Disputed Demand That Has Not Attained Finality: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, has directed the Customs...
Direct Tax
Income Tax Reassessment Can’t Revisit Issues Examined During Scrutiny Merely Because Original Order Is Silent: Bombay High Court
The Bombay High Court has quashed reassessment proceedings initiated against a taxpayer for Assessment...
Company & PMLA
Recovery of ₹14,131 Crore by Banks Does Not Wipe Out Money Laundering Case Against Vijay Mallya: ED Tells Bombay HC
The Enforcement Directorate (ED) has informed the Bombay High Court that the recovery of...
GST
Bona Fide Buyer Can’t Be Denied ITC for Supplier’s Failure to Deposit Tax: Gauhati High Court
The Gauhati High Court has quashed a GST order confirming a demand of ₹69.57...
Direct Tax
Wrong Sanction U/s 151 Invalidates Reassessment: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Direct Tax
ITAT Remands Rs. 3.56 Crore S. 68 Addition as AO Failed to Verify Higher Opening Loan Balance and Debit Transactions
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a ₹3.56...
Direct Tax
Mere Unverified Excel Sheets Recovered During Income Tax Search Can’t Justify Additions: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that income...
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...