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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GST
Karnataka High Court Grants Interim Relief Over Multiple GST Proceedings for Same Tax Period
The Karnataka High Court has granted interim relief to an assessee who alleged that...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 4 SEPTEMBER, 2026
Here’s the Tax Law Daily Bulletin for September 4, 2026.GSTPACKING MATERIALS ARE ‘INPUTS’ FOR...
GST
Cash Refund Loses Its Character as Tax or Interest; 10% Pre-Deposit Required for GST Appeal: GSTAT Registry
The GST Appellate Tribunal’s Hyderabad Registry has opined that an amount received by a...
GST
Can Disputed ITC Claim Amount to “Fraud or Suppression”? Allahabad HC Stays S. 74 Proceedings Against Samsung Display
The Allahabad High Court has prima facie questioned the Revenue’s attempt to invoke the...
Indirect Taxes
No Service Tax Payable On Dubai Visa Facilitation Services Not “Intermediary Services”: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has...
Indirect Taxes
Customs Broker Knowingly Advising Wrong Classification of Areca Nuts: CESTAT Upholds Penalties
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench, has...
Indirect Taxes
Diary Entries Alone Can’t Prove Clandestine Removal of Goods: CESTAT Quashes Excise Penalty on Steel Trader
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...
Indirect Taxes
DRI Officers Competent To Issue Customs SCN: CESTAT Upholds Penalty For Conspiracy To Smuggle Prohibited R-22 Gas
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has upheld customs...
Indirect Taxes
Revenue-Neutral Reverse Charge Liability Cannot Justify Extended Limitation: CESTAT Restricts ₹27.27 Lakh Service Tax Demand
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...
Company & PMLA
SEBI Can’t Be Compelled Under RTI Act to Collect Information From BSE: Bombay High Court
The Bombay High Court has held that the Securities and Exchange Board of India...
Company & PMLA
IBBI Must Be Circumspect While Issuing SCN Due to Serious Impact on Insolvency Professionals: Bombay High Court
The Bombay High Court has set aside an Insolvency and Bankruptcy Board of India...
Indirect Taxes
Customs Commissioner Can’t Reject Technical Expert Report Without Scientific Rebuttal: Bombay High Court Quashes Rs. 14 Crore Duty Demand
The Bombay High Court has quashed a customs demand exceeding ₹14 crore against an...
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...