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.
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 08 June, 2026
Here’s the Tax Law Daily Bulletin for June 08, 2026.GSTCAN DGGI ARREST WITHOUT PRIOR NOTICE? DELHI HC UPHOLDS 7-DAY ADVANCE NOTICE SAFEGUARDSUPREME COURT EXEMPTED RWAS, CLUBS AND HOUSING SOCIETIES FROM GSTS. 75(4) OF CGST ACT MANDATES 3 OPPORTUNITIES OF PERSONAL HEARING — A...
Other Laws
Personal Liberty Under Article 21 Cannot Override Effective Administration of Criminal Justice: Supreme Court
The Supreme Court has held that while an accused cannot be compelled to surrender his passport in the absence of sufficient justification, he may nevertheless be prohibited from leaving India without prior permission from the trial court.The Bench of Justice Dipankar Datta and Justice...
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Other Laws
Non-Filing of Rejoinder Alone Cannot Defeat Eviction Claim: Supreme Court Remands Matter for Fresh Consideration
The Supreme Court has held that a writ petition cannot be dismissed solely on...
Other Laws
Supreme Court Clarifies Erroneous High Court Observations Can’t Be Used to Claim Property Rights; Title Dispute Must Be Decided Independently
The Supreme Court has clarified that incorrect observations made by a High Court cannot...
Other Laws
Absence of Issues Can Vitiate Ex Parte Judgment If It Causes Prejudice: Supreme Court
The Supreme Court has held that while framing of issues is not mandatory in...
Other Laws
Seat of Arbitration Alone Determines Jurisdiction, Not Place of Hearing or Award: Supreme Court
The Supreme Court has held that the seat of arbitration exclusively determines the jurisdiction...
Other Laws
Discharge by Criminal Court Bars Subsequent Administrative Action: Supreme Court Quashes Air Force Officer’s Dismissal
The Supreme Court has set aside the dismissal of former Air Force officer Ex....
Other Laws
Bank Liable for Letting Cheques Turn Stale, Supreme Court Cuts Compensation to 6%
The Supreme Court has held that banks can be held liable for deficiency in...
Direct Tax
Bank Deposits Can’t Be Treated as Unexplained Income When Linked to Business Turnover; Profit Estimation Must Follow Past History: ITAT
The Lucknow Bench of the Income Tax Appellate Tribunal (ITAT) has held that bank...
Direct Tax
Refund of Loan Can’t Be Treated as Unexplained Cash Credit; Additions Based Solely on Statements Without Evidence Not Sustainable: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed the Revenue’s...
Direct Tax
ITAT Upholds Allowability of Advertisement Reimbursement and JV-Linked Expenses; Allows Proportionate Retainership Fees
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) addressed multiple contentious issues...
Direct Tax
Under-Construction Property Qualifies as ‘Construction’: ITAT Allows S. 54F Deduction
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that investment...
Direct Tax
31 Software Development Units Of HCL Technologies Can’t Be Treated as Separate Undertakings for S. 10A Deduction: ITATÂ
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that multiple...
Indirect Taxes
Condensate Can’t Be Classified as ‘Light Oil’ Without Testing 90% Distillation at 210°C: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that goods...
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Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 08 June, 2026
Here’s the Tax Law Daily Bulletin for June 08, 2026.GSTCAN DGGI ARREST WITHOUT PRIOR...
Other Laws
Personal Liberty Under Article 21 Cannot Override Effective Administration of Criminal Justice: Supreme Court
The Supreme Court has held that while an accused cannot be compelled to surrender...
GST
S. 75(4) Of CGST Act Mandates 3 Opportunities Of Personal Hearing — A Statutory Obligation, Not Procedural Choice: Gujarat HC
The Gujarat High Court has held that Section 75(4) Of CGST Act mandates 3...
Indirect Taxes
No Evidence of Customs Broker’s Knowledge of Misdeclared Sugar Export: CESTAT Quashes Penalty Under CBLR
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, has set aside...