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
Export Commission Paid to Foreign Agents for Services Outside India Not Liable to TDS: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that commission...
GST
DGGI | Pre-Charge Evidence Can’t Be Recorded Without Summoning Accused in GST Complaint: Punjab & Haryana High Court
The Punjab and Haryana High Court has set aside three orders passed by a...
GST
DGGI Guwahati | GST Search-Based Demand Doesn’t Require Prior Return Scrutiny: Gauhati High Court
The Gauhati High Court has held that scrutiny of returns under Section 61 of...
Indirect Taxes
Service Tax Refund or Adjustment Can’t Be Decided Before Classifying Contract as Works or Service Contract: Kerala High Court
The Kerala High Court has held that the question of refund or adjustment of...
Indirect Taxes
Supreme Court Stays 3 Times Penalty Over Failure to Disclose Order Clarifying Higher Entry Tax Rate
The Supreme Court has stayed further proceedings concerning a penalty of ₹1.17 crore imposed...
Indirect Taxes
Customs Adjudication Limitation Starts Afresh After Court Stay Ends: Delhi High Court Upholds Rs. 20.18 Crore Duty Demand
The Delhi High Court has upheld a customs adjudication order confirming a differential duty...
GST
New GST Pre-Deposit Rule Can’t Apply to Appeals Arising From SCN Issued Before October 1, 2025: Delhi High Court
The Delhi High Court granted protection concerning the pre-deposit requirement. It held that appeals...
GST
Madras High Court Stays GST Revision Order Against Nissan Motor
The Madras High Court has granted a conditional interim stay on a GST revision...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 7 SEPTEMBER, 2026
Here’s the Tax Law Daily Bulletin for September 7, 2026.GST57TH GST COUNCIL MEETING POSTPONED...
Notification
Appeal Filing Enabled For Cases Involving NIL or Zero Demand Amount: GSTNÂ
The Goods and Service Tax Network (GSTN) has enabled the filing of appeal for...
Columns
Why do GST Dept. Recover ITC From Buyers When Suppliers Fail to Deposit Tax?
A purchaser may hold a valid tax invoice, receive the goods or services, pay...
Supreme Court
Corporate Criminal Case Can’t Be Quashed Merely Because No Employee Is Named as Accused: Supreme Court Lays Down 3 Stage Mens Rea Test
The Supreme Court has held that criminal proceedings against a company cannot be quashed...
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...