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
CENVAT Credit Can’t Be Denied for Non-Disclosure in ST-3 Returns or Delayed Availment: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, has held that substantive...
Indirect Taxes
Importer’s Delayed Verification of Only 15 Out of 29 Certificates Can’t Establish Customs Fraud: CESTAT Quashes Duty Demand
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Customs Dept. Must Pay 12% Interest on Amount Deposited During Investigation From Date of Deposit Till Refund: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
CENVAT Credit Can’t Be Denied Solely on Third-Party Statements Without Corroborative Evidence: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...
GST
GST Appeal Delay Due to CA’s Failure to Communicate Was Beyond Taxpayer’s Control Condoned: Rajasthan High CourtÂ
The Rajasthan High Court has condoned the delay in pursuing a statutory GST appeal...
Supreme Court
Findings Based on Assumptions and Ignoring Crucial Documents Are Perverse: Supreme Court Upholds Denial of Housing Society Plot
The Supreme Court has held that a High Court, while exercising its certiorari jurisdiction,...
Supreme Court
Externment Is an Extraordinary Measure, Can’t Be Ordered Without Notice or Objective Material: Supreme Court
The Supreme Court has quashed a one-year externment order passed against a Chhattisgarh resident,...
GST
Consolidated GST SCN for Multiple FY Impermissible: Bombay High Court Quashes S. 73 Notice
The Bombay High Court has quashed a show cause notice issued under Section 73...
Direct Tax
Political Donation Deduction Can’t Be Disallowed Solely on Third-Party Statements Without Inquiry or Cross-Examination: ITAT
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...
Columns
Frequent BharatKosh Disruptions Trigger Demand for CCFS-2026 Extension Till September 30
Corporate professionals and other stakeholders have urged the Ministry of Corporate Affairs (MCA) to...
Indirect Taxes
One-Year Limitation U/s 11B Of Central Excise Act Not Applicable to Refund of Cess Paid by Mistake: Gauhati High Court
The Gauhati High Court has held that the one-year limitation prescribed under Section 11B...
Supreme Court
Plea Seeking Mandatory Disclosure of Exact Ethanol Content in Petrol: Supreme Court Declines To Entertain
The Supreme Court on Monday declined to entertain a petition seeking mandatory disclosure 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...