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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Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 1 SEPTEMBER, 2026
Here’s the Tax Law Daily Bulletin for September 1, 2026.GSTUNSIGNED GST NOTICE HAS NO...
Indirect Taxes
Custodial Interrogation Indispensable in ₹24.4 Crore Customs Duty Evasion Case; Panvel Court Rejects Anticipatory Bail
The Additional Sessions Court at Panvel has rejected the anticipatory bail applications of two...
Indirect Taxes
DRI Will Await Allahabad HC Orders Before Proceeding in Customs Case Linked to Stayed DGFT Action: Bombay High Court
The Bombay High Court has disposed of a writ petition concerning the proposed continuation...
Indirect Taxes
Multiple Notices on Same PAN and 26AS Receipts Without Verification: CESTAT Quashes Rs. 2.31 Crore Service Tax Demand
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, has set aside a...
Columns
Calls Grow for GST Portal to Introduce Dedicated Anti-Corruption Grievance Mechanism With Protection Against Victimisation
The introduction of a dedicated facility on the Income Tax e-Filing Portal for reporting...
Indirect Taxes
Entire Tooling Advance Can’t Be Added to Assessable Value; Only Proportionate Amortised Cost Is Includible: CESTAT Chennai
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Inspection Forming Only Part of Wider Engineering Assignment Can’t Determine Service Classification: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, has held that an...
Indirect Taxes
Foreign Currency Expenditure Alone Can’t Trigger Service Tax; Taxable Service Must Be Identified in SCN: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Integrated Mining Operations Can’t Be Taxed as Cargo Handling Service by Isolating Loading and Transportation: CESTAT
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Conflicting Views on Sub-Contractor’s Service Tax Liability Bar Extended Limitation: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...
Direct Tax
Depreciation Allowable on Entire IPL Franchise Cost, Not Merely Annual Installment: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal has held that depreciation on...
GST
Failure to Decide GST Amnesty Application Within Rule 164 Timeline Attracts Deemed Approval: Bombay High Court Grants Interim Protection
The Bombay High Court has granted interim protection to a taxpayer after finding prima...
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...