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.
![AO to provide Assessee Opportunity of Hearing u/s 75(4), GST Act when Adverse Decision is Contemplated: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Calcutta-HC-Calcutta-High-Court-GST-Act-Adverse-Decision-WBGST-Act-GST-AO-to-provide-Assessee-taxscan.jpg "AO to provide Assessee Opportunity of Hearing u/s 75(4), GST Act when Adverse Decision is Contemplated: Calcutta HC [Read Order]")
AO to provide Assessee Opportunity of Hearing u/s 75(4), GST Act when Adverse Decision is Contemplated: Calcutta HC [Read Order]
The Calcutta High Court recently directed that a proper adjudicating authority shall mandatorily provide an opportunity of hearing to an Assessee as...
![Mere Summary of SCN in GST DRC-01 Inadequate; Proper Officer to issue SCN, Statement and Order u/s 73: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Mere-Summary-of-SCN-Proper-Officer-to-issue-SCN-Gauhati-HC-Gauhati-High-Court-Assam-Goods-and-Services-Tax-AGST-Act-Taxscan.jpg "Mere Summary of SCN in GST DRC-01 Inadequate; Proper Officer to issue SCN, Statement and Order u/s 73: Gauhati HC [Read Order]")
![Addition by AO u/s 28(iv) of Income Tax Act unwarranted as Free Test Assets are Returned or Destroyed and Software Pricing Set by MAP: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Income-Tax-ITAT-ITAT-Bangalore-Income-Tax-Act-Section-28iv-of-Income-Tax-Act-taxscan.jpeg "Addition by AO u/s 28(iv) of Income Tax Act unwarranted as Free Test Assets are Returned or Destroyed and Software Pricing Set by MAP: ITAT [Read Order]")
Retrospective Amendment of Sec.16(5), CGST Act: Kerala GST AA deletes Penalties on Short-Paid Tax [Read Order]
The Joint Commissioner (Appeals), being the First Appellate Authority of Goods and Services Tax (GST) matters recently deleted demands and penalties observing the retrospective applicability of...
![Retrospective Amendment of Sec.16(5), CGST Act: Kerala GST AA deletes Penalties on Short-Paid Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Amendment-of-Sec.165-Retrospective-Amendment-CGST-Ac-deletes-Penalties-Short-Paid-Tax-Kerala-GST-taxscan.jpg "Retrospective Amendment of Sec.16(5), CGST Act: Kerala GST AA deletes Penalties on Short-Paid Tax [Read Order]")
Voluntarily Paid Tax or Reversed ITC not Refundable on insertion of Sec.16(5), CGST Act: Kochi GST Appellate Authority
The Joint Commissioner (Appeals), being the First Appellate Authority of Goods and Services Tax (GST) matters recently affirmed that no refund of voluntarily paid tax or reversal of Input Tax Credit...
![GST Appeals without 10% Pre-Deposit are ‘Defective’: Kochi GST Appellate Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-GST-Appeals-GST-Appellate-Authority-Goods-and-Services-Tax-Joint-Commissioner-First-Appellate-Authority-of-Goods-and-Services-Tax-Central-Goods-and-Services-Act-CGST-Act-Income-Tax-Credit-Taxscan.jpg "GST Appeals without 10% Pre-Deposit are ‘Defective’: Kochi GST Appellate Authority [Read Order]")
Disputed Set off of Rs.41L in Income Tax Assessment: ITAT Remits case for consideration of Furnished Documents [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Bangalore recently recognized the failure by the Commissioner of Income Taxes (Appeals) ( CIT(A) )to adequately consider furnished documents in an income...
![Disputed Set off of Rs.41L in Income Tax Assessment: ITAT Remits case for consideration of Furnished Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Bangalore-Income-Tax-Appellate-Tribunal-Income-Tax-Income-Tax-Assessment-taxscan.jpg "Disputed Set off of Rs.41L in Income Tax Assessment: ITAT Remits case for consideration of Furnished Documents [Read Order]")
Kochi GST Appellate Authority disposes Multiple Appeals on ITC Availment u/s16(4) and Deadline Extension u/s 16(5) [Read Order]
The Joint Commissioner (Appeals), being the First Appellate Authority of Goods and Services Tax (GST) recently disposed of multiple appeals pertaining to eligibility to avail Income Tax Credit (ITC)...
![Kochi GST Appellate Authority disposes Multiple Appeals on ITC Availment u/s16(4) and Deadline Extension u/s 16(5) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Kochi-ITC-Availment-section-164-Taxscan.jpg "Kochi GST Appellate Authority disposes Multiple Appeals on ITC Availment u/s16(4) and Deadline Extension u/s 16(5) [Read Order]")
Delay in Assessment over DRP Order in Time–Barred Income Tax matter is Null and Void: ITAT Grants Relief to Hyundai Rotem [Read Order]
The Income Tax Appellate Tribunal (ITAT) at Delhi recently granted relief to Hyundai Rotem, declaring that a delay in assessment following the dispatch of the Dispute Resolution Panel (DRP) order...
![Delay in Assessment over DRP Order in Time–Barred Income Tax matter is Null and Void: ITAT Grants Relief to Hyundai Rotem [Read Order]](https://images.taxscan.in/h-upload/2025/06/03/500x300_2041108-delay-in-assessment-over-drp-order-income-tax-income-tax-matter-drp-order-in-timebarred-income-tax-matter-itat-grants-relief-to-hyundai-rotem-itat-income-tax-appellate-tribunal-taxscan.webp "Delay in Assessment over DRP Order in Time–Barred Income Tax matter is Null and Void: ITAT Grants Relief to Hyundai Rotem [Read Order]")