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.
Supreme Court
Pre-Regularisation Service Must Count for Pension; Employees Can Choose Old Pension Scheme: Supreme Court
The Supreme Court has held that service rendered by employees on a contractual, ad hoc, daily-wage or work-charge basis before regularisation must be counted as qualifying service for pension where the employment was long and substantially continuous.The bench of Justice Prashant Kumar Mishra and...
Supreme Court
No Conviction Under Prevention of Corruption Act Without Proof of Pecuniary Advantage: Supreme Court
The Supreme Court has held that a public servant cannot be convicted under Section 13(1)(d) of the Prevention of Corruption Act, 1988, in the absence of evidence establishing that the accused obtained a valuable thing or pecuniary advantage for himself or another person.The Bench...
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Indirect Taxes
SHIS Benefit Can’t Be Denied by Treating Capital Goods as Mere Parts; CESTAT Quashes Rs. 1.30 Crore Customs Demand
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
No Social Welfare Surcharge Payable Where Basic Customs Duty Is Fully Exempt Under MEIS/SEIS Schemes: CESTAT
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
GST
2022 Rule Excluding Duty Credit Scrips From Exempt Turnover Can’t Apply Retrospectively; S. 74 SCN Unsustainable Without Proof of Fraud or Wilful Suppression: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Kolkata Bench, has held that the...
Indirect Taxes
Customs to Roll Out SOP-Based Assessment Framework for 100 Key Imports to Reduce FTA Disputes and Speed Up Clearances
The Central Government is preparing a comprehensive customs playbook covering around 100 major imported...
GST
746 Days Delay in GST Appeal Condoned: Rajasthan High CourtÂ
The Rajasthan High Court has reiterated that while GST appellate authorities are bound by...
Indirect Taxes
Exporters Can Insist on FTP Stakeholder Consultation Before Export Policy Changes: Bombay High Court
The Bombay High Court has held that amendments introduced to the Foreign Trade Policy...
Indirect Taxes
Mere ‘Kitting’ of Imported Photocopier Modules Is Not ‘Manufacture’: Supreme Court Quashes Excise Duty Demand
The Supreme Court has held that merely grouping, plugging, pinning and configuring imported photocopier...
Indirect Taxes
Proforma Invoice Valid for Availing CENVAT Credit if Service Tax Is Paid: CESTAT
The Bangalore Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Direct Tax
Tax Demand Can’t Be Raised Through Computation Sheet When Assessment Accepts Returned Income Without Additions: ITAT
The Bengaluru Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Indirect Taxes
Import Duty Payable on Actual Reduced Price Despite Higher Price at Time of Import: CESTAT
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
After DRI and Customs Kept Goods Seized for 6 Months: Bombay High Court Issued Directions
The Bombay High Court has directed the Customs Department to decide, within three weeks,...
Indirect Taxes
CESTAT Quashes Excise Duty Demand on Poultry Cage Weld Mesh
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Latest articles
Supreme Court
Pre-Regularisation Service Must Count for Pension; Employees Can Choose Old Pension Scheme: Supreme Court
The Supreme Court has held that service rendered by employees on a contractual, ad...
Supreme Court
No Conviction Under Prevention of Corruption Act Without Proof of Pecuniary Advantage: Supreme Court
The Supreme Court has held that a public servant cannot be convicted under Section...
Supreme Court
Related Eyewitnesses’ Testimony Requires Closer Scrutiny When It Bears ‘Ring of Falsity’: Supreme CourtÂ
The Supreme Court has acquitted two persons convicted of murder after finding material discrepancies...
Columns
ONE CLOCK. DIFFERENT SUNSETS – THE IMPORTANCE OF TIME AND SEQUENCE IN NDPS INVESTIGATIONS
The Article "ONE CLOCK. DIFFERENT SUNSETS - THE IMPORTANCE OF TIME AND SEQUENCE IN...