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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Indirect Taxes
Mere Allegation of Suppression Can’t Extend Limitation: CESTAT Quashes Rs. 1.27 Crore Service Tax Demand on Hoarding Rentals
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has set aside a...
Indirect Taxes
Multiple Service Tax Notices Issued on Same PAN Without Verification Unsustainable: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, has set aside a...
Indirect Taxes
Road and Riverbank Protection Works Provided to Govt. Authority Exempt From Service Tax: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, has held that construction...
Indirect Taxes
No Service Tax Without Identifying Taxable Category Under Pre-Negative List Regime: CESTAT
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
CENVAT Credit on Works Contracts Used to Set Up BPO Offices Ineligible: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, has held that CENVAT...
Direct Tax
Vodafone Recharge Distributor’s Bank Transactions Not Turnover: ITAT Deletes ₹1.5 Lakh Tax Audit Penalty
The Income Tax Appellate Tribunal (ITAT), Pune Bench, has deleted a penalty of ₹1.5...
Direct Tax
Reassessment Initiated by ITO Beyond Pecuniary Jurisdiction Invalid: ITAT Deletes ₹2 Crore Unexplained Credit Addition
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Indirect Taxes
Diamond-Studded Gold Bracelet Worth Rs. 1.08 Crore Seized at Delhi’s IGI Airport
Customs officers at Indira Gandhi International Airport have seized a diamond-studded gold bracelet provisionally...
Indirect Taxes
Customs Can’t Deny Road-Construction Machinery Exemption Merely Because Original Contract Was Cancelled: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, has set aside the...
GST
57th GST Council Meeting Postponed to October 7, 2026
The 57th meeting of the Goods and Services Tax Council, initially scheduled for September...
GST
Negative Blocking of Electronic Credit Ledger Permissible for GST Recovery U/s 79: Madras High Court
The Madras High Court has held that the GST authorities may resort to negative...
Indirect Taxes
CBIC Reviews JNCH Preparedness for 100% Non-Intrusive Inspection of Import Containers
The Central Board of Indirect Taxes and Customs (CBIC) has reviewed the preparedness of...
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...