Avinash Kurungot
Avinash Kurungot is a B.B.A. LL.B (Hons.) Graduate from Christ University, Bangalore. Following a stint in Civil Litigation, marking appearances across the High Court of Kerala and various sub-courts, he has channelled his skills towards developing engaging tax, finance and news content.
AAR and AAAR Weekly Round Up
This round-up analytically summarises the key stories related to the Goods and Services Tax Authority for Advance Ruling (AAR) and Appellate...
![GST Refund Cannot Be Credited to Electronic Credit Ledger of Defunct Business with Cancelled Registration: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/GST-refund-Taxscan.jpg "GST Refund Cannot Be Credited to Electronic Credit Ledger of Defunct Business with Cancelled Registration: Calcutta HC [Read Order]")
![Income Tax Assessment Order passed 5 Hours before Deadline to file SCN Reply: Bombay HC Quashes Revenue Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Assessment-Order-site-img-1.jpg "Income Tax Assessment Order passed 5 Hours before Deadline to file SCN Reply: Bombay HC Quashes Revenue Order [Read Order]")
Adjudication Without Considering Reply is Invalid: Delhi HC sets aside Sales Tax Order observing Legal Infirmities [Read Order]
The Delhi High Court recently referred to the principles of natural justice while setting aside a sales tax adjudication order on grounds that the assessing authority had failed to duly consider the...
![Adjudication Without Considering Reply is Invalid: Delhi HC sets aside Sales Tax Order observing Legal Infirmities [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Adjudication-Delhi-high-court-taxscan.jpg "Adjudication Without Considering Reply is Invalid: Delhi HC sets aside Sales Tax Order observing Legal Infirmities [Read Order]")
Mere Change of Opinion not a Ground to Reopen Income Tax Assessment Order u/s 143: Bombay HC [Read Order]
The Bombay High Court recently reiterated that a mere change of opinion expressed by the revenue cannot be grounds to effectuate reopening of original income tax assessment passed under section...
![Mere Change of Opinion not a Ground to Reopen Income Tax Assessment Order u/s 143: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Assessment-Order-site-img.jpg "Mere Change of Opinion not a Ground to Reopen Income Tax Assessment Order u/s 143: Bombay HC [Read Order]")
No Reopening of Income Tax Assessment w/out Failure to Disclose Fully and Truly all Material Facts Necessary: Bombay HC [Read Order]
The Bombay High Court recently laid down the strict nuances of law permitting the reopening of income tax reassessment, clarifying that no income tax assessment can be sustained beyond a period of...
![No Reopening of Income Tax Assessment w/out Failure to Disclose Fully and Truly all Material Facts Necessary: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/No-Reopening-of-Income-Tax-Assessment-Reopening-of-Income-Tax-Assessment-Income-Tax-Assessment-taxscan.jpg "No Reopening of Income Tax Assessment w/out Failure to Disclose Fully and Truly all Material Facts Necessary: Bombay HC [Read Order]")
Karnataka HC Halts Coercive Recovery of ₹9.5 Crore GST from Nexus Shantiniketan Retail; Advises Appellate Remedy [Read Order]
The Karnataka High Court recently granted relief to Nexus Shantiniketan Retail Pvt. Ltd. (Nexus), restraining the Revenue from initiating coercive recovery steps in connection with a ₹9.5 crore Goods...
![Karnataka HC Halts Coercive Recovery of ₹9.5 Crore GST from Nexus Shantiniketan Retail; Advises Appellate Remedy [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Karnataka-HC-Halts-Coercive-Recovery-GST-GST-from-Nexus-Shantiniketan-taxscan.jpg "Karnataka HC Halts Coercive Recovery of ₹9.5 Crore GST from Nexus Shantiniketan Retail; Advises Appellate Remedy [Read Order]")
