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
Regular Criminal Court Can’t Release Customs-Seized Goods Under BNSS: Gauhati HCÂ
The Gauhati High Court has held that where goods are seized by Customs authorities...
Other Laws
S. 37 NDPS Act Conditions Must Be Strictly Satisfied: Andhra Pradesh High Court Rejects Bail in 207.20-Kg Psychotropic Substance Case
The Andhra Pradesh High Court has refused to grant bail to an accused in...
Direct Tax
Can Courts Assess Sufficiency of Material Behind a Look-Out Circular? Delhi High Court Defines Limits of Judicial Review
The Delhi High Court has allowed an appeal filed by the Income Tax Department...
GST
No Further GST Recovery After More Than 10% Demand Recovered: Calcutta High Court Lifts Bank Account Attachment Pending Appeal
The Calcutta High Court has restrained the West Bengal GST authorities from taking any...
Columns
TESTING THE LIMITATIONS OF SECTION 107(4) OF THE CGST ACT, 2017: An exercise in futility?
The Article “TESTING THE LIMITATIONS OF SECTION 107(4) OF THE CGST ACT, 2017: An...
Indirect Taxes
Orissa High Court Grants 8 Weeks to Assessee to Approach CESTAT After Supreme Court’s Revised Canon India Ruling
The Orissa High Court at Cuttack has disposed of a writ petition challenging a...
Direct Tax
365-Day Stay Limit U/s 254(2A) Not Absolute When Assessee Isn’t Responsible for Delay: Allahabad HC
The Allahabad High Court has dismissed a department’s appeal challenging the Income Tax Appellate...
Direct Tax
CPC Can’t Make S. 143(1) Adjustment on Debatable Employee PF/ESI Contribution Issue Before Supreme Court’s Checkmate Ruling: ITAT
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has held that the Centralised Processing...
Direct Tax
ITAT Allows S. 80P Deduction on Bank Interest Earned by Credit Co-operative Society
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has allowed the appeal of a...
Direct Tax
Higher Authority’s Sanction Mandatory For Initiating Reassessment Proceedings After 3 Years: ITAT
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Direct Tax
Mere Ignorance of Proceedings Insufficient for Condonation Of 4-Year Delay in Income Tax Appeals: ITATÂ
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has dismissed three appeals filed by...
Direct Tax
ITAT Condones 1,947-Day Delay in S. 12A Registration Case, Remands Matter to CIT(E) for Fresh Decision
The Income Tax Appellate Tribunal (ITAT), Delhi Bench has condoned an extraordinary delay 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...