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.
Supreme Court directs Bail for Woman Charged for Non-Bailable Offence u/s 45(1), PMLA citing No Speedy Conclusion of Trial [Read Judgment]
The Supreme Court of India recently directed a Special Court to grant bail to a woman charged for non-bailable and cognizable offence, observing that...
![Inability to find GST Adjudication Orders on Portal: Madras HC calls upon Phone Seller to Pay 25% of Disputed Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Madras-High-Court-GST-GST-Adjudication-Orders-GST-orders-missing-on-portal-TAXSCAN.jpg "Inability to find GST Adjudication Orders on Portal: Madras HC calls upon Phone Seller to Pay 25% of Disputed Tax [Read Order]")
Non-Satisfaction of PE Requirements by Western Union Liaison Office: Delhi HC dismisses Taxability Plea of Revenue [Reda Order]
The Delhi High Court recently observed that a Liaison Office (LO) of Western Union does not satisfy the established requirements for considering the same to be a fixed place “permanent establishment”...
Delhi HC dismisses Application of "Transfer of Right to Use" of Goods under Central Sales and DVAT Act w/o Transfer of Effective Control and Possession [Read Order]
The Delhi High Court recently ruled that no “transfer of right to use” of Goods shall stand effectuated under the provisions of the Central Sales Tax Act, 1956 ( CST Act ) and the Delhi Value Added...
GST Officers Render Unconditional Apology to Bombay HC for Arresting Alleged Tax Evader prior to Recording Statement [Read Order]
The Bombay High Court recently accepted an unconditional apology rendered by officers of the Goods and Services Tax (GST) Department, in light of their arrest of the Petitioner while his...
![GST Officers Render Unconditional Apology to Bombay HC for Arresting Alleged Tax Evader prior to Recording Statement [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/GST-Bombay-HC-Arresting-Alleged-Tax-Evader-Taxscan.jpg "GST Officers Render Unconditional Apology to Bombay HC for Arresting Alleged Tax Evader prior to Recording Statement [Read Order]")
No Levy survives Declaration of Invalidity: Delhi HC directs Refund of Service Tax on CIF of Ocean Freight [Read Order]
The Delhi High Court recently directed the Revenue to refund Service Tax paid on Ocean Freight as per the Cost, Insurance and Freight (CIF) Contract, observing that no levy may be ascribed following...
![No Levy survives Declaration of Invalidity: Delhi HC directs Refund of Service Tax on CIF of Ocean Freight [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Delhi-HC-Delhi-High-Court-Declaration-of-Invalidity-Refund-of-Service-Tax-Taxscan.jpg "No Levy survives Declaration of Invalidity: Delhi HC directs Refund of Service Tax on CIF of Ocean Freight [Read Order]")
Gains from Excluded Capital Assets not included as Book Profits u/s 115JB Not Liable to be included as Income: Delhi HC [Read Order]
The Delhi High Court recently held that gains accrued from capital assets entitled to statutory exemption that have not been included to ‘book profits’ under Section 115JB of the Income Tax Act, 1961...
![Gains from Excluded Capital Assets not included as Book Profits u/s 115JB Not Liable to be included as Income: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Capital-Assets-Delhi-High-Court-Section-115JB-Income-Tax-Act-Delhi-High-Court-Ruling-Book-Profit-Calculation-Delhi-HC-Tax-Liability-Exclusion-Capital-Assets-taxscan.jpg "Gains from Excluded Capital Assets not included as Book Profits u/s 115JB Not Liable to be included as Income: Delhi HC [Read Order]")
![Seeking Adjournment against a GST Show-Cause Notice [Find Draft Format Here]](https://www.taxscan.in/wp-content/uploads/2025/01/GST-Show-Cause-Notice-Seeking-Adjournment-GST-new-Taxscan.jpg "Seeking Adjournment against a GST Show-Cause Notice [Find Draft Format Here]")
Lack of Reasoning, Non-Consideration of Reply and Non-Application of Mind: Delhi HC remands GST SCN [Read Order]
The Delhi High Court recently remanded a Show-Cause Notice (SCN) pertaining to Goods and Services Tax (GST), observing that the Respondent Sales Tax Officer had passed the impugned order without...
![Lack of Reasoning, Non-Consideration of Reply and Non-Application of Mind: Delhi HC remands GST SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Lack-of-Reasoning-Non-Consideration-Non-Consideration-of-Reply-Non-Application-Non-Application-of-Mind-Delhi-HC-GST-taxscan-1.jpg "Lack of Reasoning, Non-Consideration of Reply and Non-Application of Mind: Delhi HC remands GST SCN [Read Order]")