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.
Decoding Swiggy’s GST on Rain Fee
It’s 5 p.m. on a rainy Sunday. You’ve got your favourite movie queued up, a blanket wrapped around you, and the monsoon symphony patting at your...
![Relief to NHAI: ITAT Quashes Income Tax Penalty beyond 6 Months as Time-Barred & Unsustainable after Deletion of Quantum Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2101992-itat-lucknow-nhai-relief-to-nhai-income-tax-penalty-taxscan.webp "Relief to NHAI: ITAT Quashes Income Tax Penalty beyond 6 Months as Time-Barred & Unsustainable after Deletion of Quantum Addition [Read Order]")
![Customs Wrongly Encashed Bank Guarantee during Appeal Pendency: CESTAT Directs Refund, Rejects Limitation Claim [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2102001-customs-encashed-bank-guarantee-appeal-pendency-cestat-refund-taxscan.webp "Customs Wrongly Encashed Bank Guarantee during Appeal Pendency: CESTAT Directs Refund, Rejects Limitation Claim [Read Order]")
![CAT Slaps ₹20,000 Cost on CBIC Chairman for Non-Compliance & Non-Appearance Despite Tribunal Order [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2101884-cbic-cat-slaps-20000-cost-cbic-chairman-taxscan.webp "CAT Slaps ₹20,000 Cost on CBIC Chairman for Non-Compliance & Non-Appearance Despite Tribunal Order [Read Order]")
No Service Tax on Reimbursement of Electricity Charges Collected on Actual Consumption Basis: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that reimbursement of electricity charges collected from occupiers on the basis of actual consumption...
![No Service Tax on Reimbursement of Electricity Charges Collected on Actual Consumption Basis: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101917-no-service-tax-reimbursement-electricity-charges-actual-consumption-basis-cestat-taxscan.webp "No Service Tax on Reimbursement of Electricity Charges Collected on Actual Consumption Basis: CESTAT [Read Order]")
999-Year Lease not “Renting of Immovable Property” but Permanent Transfer: CESTAT Holds No Service Tax on One-Time Premium [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently held that amounts that are received as a one-time premium for transfer of leasehold rights for 999...
![999-Year Lease not “Renting of Immovable Property” but Permanent Transfer: CESTAT Holds No Service Tax on One-Time Premium [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101905-lease-renting-of-immovable-property-cestat-service-tax-taxscan.webp "999-Year Lease not “Renting of Immovable Property” but Permanent Transfer: CESTAT Holds No Service Tax on One-Time Premium [Read Order]")
Permanent Assignment of Commercial Space with Right on Leasehold Land Not ‘Lease’: CESTAT Rejects Service Tax Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that the permanent assignment of commercial space together with proportionate rights on leasehold land...
![Permanent Assignment of Commercial Space with Right on Leasehold Land Not ‘Lease’: CESTAT Rejects Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101888-permanent-assignment-commercial-space-right-on-leasehold-land-lease-cestat-service-tax-demand-taxscan.webp "Permanent Assignment of Commercial Space with Right on Leasehold Land Not ‘Lease’: CESTAT Rejects Service Tax Demand [Read Order]")
Advocates Protected from Arbitrary Summons by Investigating Agencies for Legal Advice in Criminal Cases: Supreme Court [Read Order]
The Supreme Court, in a significant judgment, has held that investigating agencies cannot summon advocates merely for providing legal advice or representing clients in criminal cases, reaffirming...
![Advocates Protected from Arbitrary Summons by Investigating Agencies for Legal Advice in Criminal Cases: Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2025/11/02/500x300_2101699-advocates-protected-arbitrary-summons-investigating-agencies-legal-advice-criminal-cases-supreme-court-txn.webp "Advocates Protected from Arbitrary Summons by Investigating Agencies for Legal Advice in Criminal Cases: Supreme Court [Read Order]")
Supreme Court seeks Centre’s Response on GST, Income Tax Recovery from Offshore Online Gaming/Gambling Companies [Read Judgement]
The Supreme Court of India has sought the Union Government and the Revenue’s response on a writ petition concerning a proposal for the ban of online gaming and gambling platforms that function ...
![Supreme Court seeks Centre’s Response on GST, Income Tax Recovery from Offshore Online Gaming/Gambling Companies [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/01/500x300_2101547-supreme-court-gst-income-tax-offshore-online-gaming-gambling-companies-taxscan.webp "Supreme Court seeks Centre’s Response on GST, Income Tax Recovery from Offshore Online Gaming/Gambling Companies [Read Judgement]")
₹792 Cr Falcon Invoice Discounting Scam: Supreme Court Issues Notice on CA’s Plea to Consolidate FIRs, Denies Interim Protection [Read Judgement]
The Supreme Court has issued notice to several States on a writ petition filed by Chartered Accountant Sharad Chandra Toshniwal - an accused in the ₹792 crore Falcon Invoice Discounting scam,...
![₹792 Cr Falcon Invoice Discounting Scam: Supreme Court Issues Notice on CA’s Plea to Consolidate FIRs, Denies Interim Protection [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/01/500x300_2101517-falcon-invoice-discounting-1.webp "₹792 Cr Falcon Invoice Discounting Scam: Supreme Court Issues Notice on CA’s Plea to Consolidate FIRs, Denies Interim Protection [Read Judgement]")