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
Agreement To Sell Does Not Confer Ownership; Possession Suit Requires Declaration Where Title Is Under Serious Cloud: Supreme CourtÂ
The Supreme Court has held that an agreement to sell does not confer ownership of immovable property and that a suit seeking possession alone is not maintainable where a serious dispute over the claimant’s title requires declaratory relief.The bench of Justice Aravind Kumar and...
Supreme Court
Writ Appeal Bench Can’t Reverse a Just and Reasonable Order Merely Because It Takes a Different View: Supreme CourtÂ
The Supreme Court has held that a High Court’s Division Bench hearing a Letters Patent Appeal cannot interfere with a single judge’s decision under Article 226 merely because it prefers a different view. The appellate bench must identify cogent grounds, demonstrably erroneous findings or...
Keep exploring
Indirect Taxes
Service Tax Refund Can’t Bypass Unchallenged Self-Assessment; Credit Notes Alone Don’t Establish Entitlement: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, has ruled that a...
Indirect Taxes
Service Tax Demand Can’t Rest Solely On Balance Sheet Figures: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...
Direct Tax
Reopening Must Follow Faceless Procedure: S. 147A Allowing Jurisdictional Officers Struck Down: AP HC [READ ORDER]
The Andhra Pradesh High Court has struck down Section 147A of the Income Tax...
Notification
EPF Withdrawal Before Five Years: Form 121 Replaces Forms 15G and 15H for TDS Relief
Employees seeking relief from tax deducted at source (TDS) on eligible Employees’ Provident Fund...
GST
ITC Disputes Over Supplier Tax Payment Raise Questions of Law, Require Division Bench Hearing: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Chennai Bench, has held that a...
GST
GST Registration Can Be Restored After Revocation Deadline If Outstanding Dues Are Paid: Gauhati High Court
The Gauhati High Court has directed the restoration of a construction business’s GST registration,...
GST
No Fresh GST Appeal Pre-Deposit Required When Earlier Payment Covers Reduced Tax Demand: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Chennai Bench, has held that a...
GST
Business Transfer Without Payment Is a GST Supply; Exemption Depends on Proof of Going Concern: AAR
The West Bengal Authority for Advance Ruling (AAR) has held that the transfer of...
Direct Tax
Tax Reopening Over Alleged ₹9.75 Crore Cash Loans Quashed for Bypassing S. 153C: Bombay HC
The Bombay High Court has quashed income-tax reassessment proceedings concerning alleged unaccounted cash loans...
Direct Tax
Demonetised Cash Deposits Alone Can’t Be Treated As Unexplained Income: CIT(A)
The Commissioner of Income Tax (Appeals), through the National Faceless Appeal Centre (NFAC), Delhi,...
Company & PMLA
Fake Purchases And Unexplained Accounting Adjustments Lead To ₹170.424 Crore Recovery Order Against Former Management: NCLT
The National Company Law Tribunal (NCLT), Ahmedabad Bench, has held the former management respondents...
Notification
CBDT Revises Penalty Waiver Form
The Central Board of Direct Taxes (CBDT) has notified the Income-tax (Sixth Amendment) Rules,...
Latest articles
Supreme Court
Agreement To Sell Does Not Confer Ownership; Possession Suit Requires Declaration Where Title Is Under Serious Cloud: Supreme CourtÂ
The Supreme Court has held that an agreement to sell does not confer ownership...
Supreme Court
Writ Appeal Bench Can’t Reverse a Just and Reasonable Order Merely Because It Takes a Different View: Supreme CourtÂ
The Supreme Court has held that a High Court’s Division Bench hearing a Letters...
Supreme Court
Public Property Auction Can Be Cancelled Before Conveyance If Price Is Substantially Low Despite Full Payment: Supreme Court
The Supreme Court has upheld the Chandigarh Administration’s decision to cancel the auction of...
Supreme Court
Temple Inam Land Can’t Be Gifted To Govt. Even For Public Purpose: Supreme Court Imposes ₹1 Lakh Costs
The Supreme Court has held that temple inam land cannot be gifted to the...