DR.MARIAPPAN GOVINDARAJAN
Contact Info
Dr. M. GOVINDARAJAN, Company Secretary in practice and Insolvency Professional. Qualification - B.Sc., (Chemistry), M.A., (English), BL, FCS, FCMA, MBA, M.C.A., M.A., (Economics),M.A. (Journalism & Mass Communications) and Ph.D. Worked Telecom industry nearly 39 years. Having experience in legal, taxation, arbitration, accounts, finance, audit wings. Writing articles for www.taxmanagementindia.com.(since 2008) STR, GSTL, ELT of CENTAX, Corporate Professional, GST of Taxman, Chartered Accountant journal, Chartered Secretary journal, Management Accountant journal etc., Nearly 2700 articles have been published. Co-author of the book "A student Handbook on Company Law and Practice". Authored GST - A PRACTICAL GUIDE, published by CENTAX Publications, New Delhi. Author of study material and 2 guidance notes for Professional Institute. Office address: Dr. M. Govindarajan, AYYAN ILLAM, 55 Jawahar Nagar 11th Street, JAWAHAR NAGAR, TIRUMANGALAM - 625 706, MADURAI DISTRICT, TAMIL NADU. Areas of specialization - GST, TAXATION, COMPANY LAW MATTERS, ARBITRATION, INSOLVENCY CASES ETC., Life member of Indian Council of Arbitration and Indian Institute of Public Administration. May act as an Authorized agent for group of financial creditors in insolvency proceedings and also in preparation of resolution plans. In the panel for independent directors maintained by Indian Institute of Corporate Affairs. Mobile No. 9486103193; email id - [email protected]
Showing 1 to 20 of 35 Results
Issue Id: 119491
When the GST registration is cancelled what would be the impact on business. Whether they can levy GST on the supplies made by the business entity? ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 119468
My client is the wife of deceased bank Manager who expired during November 2019. She received the death benefits of her husband to the tune of Re.1 ...
Read Full Issue Income Tax
Issue Id: 119440
One of my clients filed appeal before Commissioner of Income Tax (Appeals) against the order of Assessing Officer. The appeal was decided on ...
Read Full Issue Income Tax
Issue Id: 119263
Dear Experts, I was appointed as IRP in one personal guarantor case. I have to issue public announcement. There is no prescribed format in the ...
Read Full Issue Other Topics
Issue Id: 119196
Dear friends, Now I am in USA. I am having one insolvency case and one winding up case In the first case I have to issue public announcement ...
Read Full Issue Corporate Laws / SEBI / LLP
Issue Id: 119065
One of my lady client is running a business as proprietorship. Now she wants to transfer the entire business to her daughter-in-law. How it can be ...
Read Full Issue Other Topics
Issue Id: 118903
One trust section 8 company is running nearly 10 schools. They also rented shops to the vendors. They are collecting GST on rental charges. The ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 118659
The directors of one Nidhi company approached their bank for getting personal loan mortgaging their own properties. In the same company is also ...
Read Full Issue Corporate Laws / SEBI / LLP
Issue Id: 118531
Section 2(6)(iv) of IGST Act requires that the payment for such service has been received by the supplier of service in convertible foreign exchange ...
Read Full Issue Customs - Exim - SEZ
Issue Id: 118521
One company sent samples for export. The samples were submitted to airport by transporting from the company to airport. Eway bill was raised. IGST ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 116310
Whether the filing fees to get an advance ruling before the Authority for Advance Ruling or Appellate Authority for Advance Ruling is subject to GST ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 114100
This posting is not a query.11th year is starting for me in TMI network since September 2008.My articles to the tune of 1385 have been published in ...
Read Full Issue Other Topics
Issue Id: 112882
Dear Colleagues,Please discuss the following issue- Whether the annual subscription paid to the professional institutes such as ICAI,ICAI, ICWAI ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 112455
May I know the rate of GST rate in case a person sells his 3 cent of land to another?
Goods and Services Tax - GST
Issue Id: 112439
Vide Notification No. 8/2-17-Central tax (Rate), dated 28.06.2017 the Central Government fixed the threshold limit of ₹ 5,000/- per day on the ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 112145
I am happy to inform that M/s CENTAX Publications Private Limited, New Delhi published a book on GST - A PRACTICAL GUIDE authored by me.
Goods and Services Tax - GST
Issue Id: 112017
Dear all,The revised Return Rules provides that any person that he has been enrolled as a Sales Tax practitioner or tax return preparer under the ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 111788
Why there is no provision in GST Acts for settlement of cases? Whether the same will be incorporated in the later period?
Goods and Services Tax - GST
Issue Id: 111123
Suppose a person is in employment in a foreign country and having the currency of ₹ 500/- and ₹ 1000/- in the old format and he could not ...
Read Full Issue Other Topics
Issue Id: 111113
The monthly rent of a premises is ₹ 20,000/- . Since the total rent for the year is ₹ 2,40,000/- tax is liable to be deducted at ...
Read Full Issue Income Tax
3231 Replies on 2386 Issues
Issue Id: 120722
The client is an internaltional freight forwarder (plus provides related logistics services). Marketing fees is paid (fixed component + ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 119977
Dear Experts, Many companies outsource their CSR activities to implementing agencies or trusts by way of donations. These agencies then carry out ...
Read Full Issue Income Tax
Issue Id: 119909
Dear all In the absence of non-constitution of GSTAT, the genuine litigants are forced to approach the State High Courts which are already over ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 119893
hi, I HAVE PROPRIETORSHIP BUSINESS. I WANT TO KNOW ABOUT IN PRESUMPTIVE TAX CAN SHOW SALARY TO WIFE OR SON OR DAUGHTER. THANKS
Income Tax
Issue Id: 119866
I received 6000 amazon gift card as reward which was included u/s 17(2)(viii) and tax was deducted on entire 6000. I informed payroll team to make ...
Read Full Issue Income Tax
Issue Id: 119865
Respected Sir We had filed an appeal in Maharashtra State Tax Tribunal. The date of order of commissioner Appeals was 31.03.2021. However it was ...
Read Full Issue VAT + CST
Issue Id: 119863
dear sir/ madam, can we utilize ITC kept of hotel business with ITC payable on restaurant business, please share case laws in favour of your ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 119859
1) is filing form I for stay of demand mandatory after filing GST appeal and the same is rejected and where it is available on GST portal. 2)10% ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 119858
if i make 9 lakh amount of FD each at five banks . total amount 45 lakh. total interest say 3.6 lakh. can i fill 15g at each bank. some one told ...
Read Full Issue Other Topics
Issue Id: 119857
Hello Expert, I am a salaried individual, and my father is also salaried. My father has created a Hindu Undivided Family (HUF). I want to pay rent ...
Read Full Issue Income Tax
Issue Id: 119856
I am a salaried employee and want to purchase a flat for my residence. From the taxation point of view, will it be advisable to purchase the same in ...
Read Full Issue Income Tax
Issue Id: 119854
respected experts i have filed updated return for the f.y.21-22(A.Y.22-23) now still i want to do some corrections which are must to do so what ...
Read Full Issue Income Tax
Issue Id: 119840
my second query the time period to finish the audit under sec 65 is 3 months with further extension of 6 months from the commissioner. the date ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 119784
hi all, is deptt issuing notices on cash gift transactions between relatives exceeding a certain amount. for AY 2025-26 or 2026-27
Income Tax
Issue Id: 119781
Dear Sir, My name is Manoj kumar. In 2023-24 assessment year I got the refund approx 7 lakhs. Now I'm getting notices one after one .one of my ...
Read Full Issue Income Tax
Issue Id: 119703
Dear Experts Our client’s case was reopened u/s 147 of Income Tax Act 1961. We have filed Return u/s 148 accordingly. Factual Position: ...
Read Full Issue Income Tax
Issue Id: 119672
Our AOP for 100 odd members in RWA was asked by IT Department to pay a Surcharge as soke members are HNI. 1. Are there any options under ...
Read Full Issue Income Tax
Issue Id: 119666
Hello Sir, Can I select old tax regime during the ITR filling for FY 2024-25 (AY-2025-26) ? TDS was deducted from my salary as per new tax ...
Read Full Issue Income Tax
Issue Id: 119556
Amendment of Section 47 of Income tax Act about exempted transfer for the purpose of capital gains. Only gifts by individual and HUF will be exempt. ...
Read Full Issue Income Tax
Issue Id: 119491
When the GST registration is cancelled what would be the impact on business. Whether they can levy GST on the supplies made by the business entity? ...
Read Full Issue Goods and Services Tax - GST
Showing 1 to 20 of 2821 Results
GST adjudication safeguards require consideration of replies and hearing, while disputed factual challenges generally proceed through statutory appeal.
GST adjudication under Section 74(9) requires the proper officer to consider the taxable person's representation before determining tax, interest, and penalty, while Section 75(4) requires an opportunity of hearing on request or before an adverse decision. Challenges to such orders ordinarily proceed through statutory appeal. Writ intervention is limited to exceptional circumstances, including patent jurisdictional defects or manifest violation of natural justice. Disputes over hearing notices, coerced statements, cross-examination, adequacy of reasoning, and factual findings generally require examination of records by the appellate authority. (AI Summary)
Goods and Services Tax - GST
Authorised-person regulation establishes eligibility, operational limits, continuing compliance, revocation safeguards, and appellate review for foreign-exchange businesses.
Foreign Exchange Management (Authorised Persons) Regulations, 2026 govern written authorisation for foreign-exchange or foreign-security dealings. Applicants must be incorporated companies meeting prescribed net-worth and fit-and-proper standards, with qualified directors and key managerial personnel. Authorisation categories determine permitted activities. Applications, renewals, continuing eligibility, turnover, reporting, management-control changes, and restoration of deficient net worth remain subject to regulatory scrutiny. Authorisation may be varied, revoked, or cancelled for non-compliance or public-interest grounds after procedural safeguards, with an appellate mechanism available against rejection or revocation. (AI Summary)
FEMA - Foreign Exchange Management
Vicarious liability under foreign exchange law depends on proven responsibility for company's day-to-day export business.
Vicarious liability under the Foreign Exchange Management Act, 1999 depends on whether a former officer was in charge of and responsible for the company's relevant day-to-day business when the contravention occurred. Designation alone is insufficient; actual functions, control, authority, and involvement in export and recovery operations must be established. Delegated authority to sign export-related and banking documents may indicate responsibility. Technical or procedural non-compliance concerning realisation of export proceeds may attract compliance consequences without proof of a particular mental state. (AI Summary)
FEMA - Foreign Exchange Management
Customs-duty refund limitation runs from appellate relief, and pending challenges do not extend the prescribed filing period.
Customs-duty refund claims under section 27 must generally be filed within one year. Where duty becomes refundable because of an appellate order, limitation runs from that order's date. Claimants must ordinarily show that duty incidence was not passed on, failing which the amount is credited to the Consumer Welfare Fund, subject to exceptions. A refund sought more than one year after appellate relief against finalised provisional export assessments is treated as time-barred; a pending departmental challenge does not change the limitation trigger. (AI Summary)
Customs - Import - Export - SEZ
Effective GST hearing rights require proper notice, reasonable response time and meaningful personal hearing before adverse tax decisions.
Section 75(4) requires an opportunity of hearing where a taxable person seeks it in writing or an adverse GST decision is contemplated. The safeguard requires effective notice, proper service, reasonable time to reply and a meaningful chance to present submissions. Failure to provide hearing details, service through an inaccessible portal location, or notice at an incorrect registered email or address may breach natural justice. Conversely, the requirement may be satisfied where adequate hearing opportunities were provided and the taxpayer adopted the written defence as final submissions. (AI Summary)
Goods and Services Tax - GST
Customs classification of dry laser imagers depends on multi-heading compatibility, placing diagnostic-printing accessories under the residual accessory heading.
Imported dry laser imagers that receive digital inputs from imaging systems and print them on film lack independent diagnostic capability and are accessories, not diagnostic instruments or apparatus. Under Chapter 90 Note 2, accessories are classified with particular machines only when suitable for use solely or principally with one machine type or machines under the same tariff heading. Where laser imagers are compatible with medical imaging apparatus under different tariff headings, they fall under the residual heading for unspecified parts and accessories of Chapter 90. (AI Summary)
Customs - Import - Export - SEZ
Recovery certificate enforcement enables debt recovery through property attachment, third-party debt notices, receivership, asset disclosure, and conditional payment stays.
Debt determined by the Debts Recovery Tribunal is recovered through a recovery certificate executed by the Recovery Officer. Recovery may proceed through attachment and sale of property, possession and sale of secured property, receivership, arrest, third-party debt notices, court-held funds, asset disclosures, and distraint and sale of movable property. The defendant cannot dispute the certified amount before the Recovery Officer. Payment time may be granted subject to the stipulated down payment, an unconditional undertaking, and forfeiture of appellate rights; default ends the stay. Recovery Officer orders are appealable to the Tribunal subject to the required debt deposit. (AI Summary)
Corporate Laws / IBC / SEBI
Debt recovery appellate procedure requires timely filing, prescribed documentation, pre-deposit compliance, and adjudication guided by natural justice principles.
Appeals from Debts Recovery Tribunal orders must ordinarily be filed before the jurisdictional Appellate Tribunal within 30 days of receipt, subject to condonation for sufficient cause. The memorandum must be filed in the prescribed form with required paper books, challenged-order copies, and authority documents where applicable. An appellant ordinarily must deposit 75% of the determined debt, though the Appellate Tribunal may waive or reduce the deposit for recorded reasons. The Appellate Tribunal follows natural justice, regulates its own procedure, and has specified civil-court-like powers. (AI Summary)
Other Topics
Withdrawal of resignation may fail after competent ratification, relieving, final settlement, and conduct treating separation as complete.
Withdrawal of a tendered resignation depends on competent acceptance, subsequent ratification where initial acceptance lacked authority, and the parties' conduct. Ratification by the legally empowered authority relates back and cures the initial defect. Resignation may become irrevocable where the employee sought early release, accepted final settlement and no-dues formalities, and entered subsequent employment. Although withdrawal before actual relieving is ordinarily recognised, the competent authority may refuse it for recorded and communicated reasons, including a rational finding that the request was opportunistic. (AI Summary)
Other Topics
Debt recovery applications require asset disclosure, defendant safeguards, attachment measures, and adjudication of claims, set-off, counterclaims and interest.
Debt recovery proceedings allow banks and financial institutions to seek recovery before the Debts Recovery Tribunal where jurisdiction is linked to the account-holding branch, a defendant's location, or the cause of action. Applications require prescribed pleadings, fees, supporting documents, asset disclosures and service on respondents. Defendants must file their defence and may raise set-off or counterclaims. Summons may require asset disclosure and restrict transfers. The Tribunal may order security or attachment to protect recovery, determine claims and interest, identify secured assets, and direct distribution of sale proceeds. (AI Summary)
Other Topics
Seven-days' prior notice before coercive GST action preserves remedies where investigation presents no imminent arrest threat.
Anticipatory bail requires a reasonable and specific apprehension of arrest and cannot operate as blanket protection for unspecified future offences. Where no imminent arrest threat exists and the agency has only issued summons for participation in investigation, anticipatory bail is not warranted. A direction requiring seven days' prior notice before coercive action is consistent with natural justice, enabling persons to pursue legal remedies while preserving the investigating agency's power to investigate suspected GST fraud. (AI Summary)
Goods and Services Tax - GST
Duty-free baggage clearance governs personal effects, travel allowances, transfer-of-residence concessions, re-imports and unaccompanied luggage subject to eligibility conditions.
The Baggage Rules, 2026 establish duty-free baggage clearance for eligible personal effects, bona fide gifts, souvenirs, re-imported articles and temporary imports, subject to declarations, customs satisfaction and specified exclusions. General allowances vary by passenger category and mode of arrival, cannot be pooled, and include a duty-free laptop facility for eligible adult passengers. Transfer of residence concessions provide additional allowances based on overseas stay, subject to conditions on prior concessions, residence duration and short visits to India. Unaccompanied baggage is permitted within prescribed timelines, with limited extensions for circumstances beyond the passenger's control. (AI Summary)
Customs - Import - Export - SEZ
Vicarious liability for cheque dishonour requires specific factual allegations connecting each officer to company business at the relevant time.
Vicarious criminal liability for cheque dishonour requires clear factual averments that each accused was, at the relevant time, in charge of and responsible for the entity's business conduct. Mere status as a director, executive member, committee member or other office-holder does not create presumed liability. A complaint need not repeat statutory language verbatim if, read as a whole, it discloses the factual basis for liability. A cheque signatory is ordinarily connected with the incriminating act, whereas liability of other officers requires material linking them to the transaction and business affairs. (AI Summary)
Other Topics
Clubbing of FIRs requires a common transaction; separate cyber fraud complaints may warrant independent investigations despite shared banking links.
Clubbing of FIRs is ordinarily unavailable where separate complaints disclose distinct occurrences rather than one transaction. The same-transaction inquiry turns on unity of purpose, proximity of time and place, and continuity of action, without requiring all factors cumulatively. In cyber fraud matters, different complainants, separate inducements and occasions, and no live transactional link may support separate investigations. Transfer of alleged proceeds into a common bank account alone does not establish a single transaction. Separate inquiries may be needed to examine electronic evidence, banking records, money trails, and the persons involved. (AI Summary)
Other Topics
Article 32 FIR quashing requires demonstrated fundamental-rights infringement or exceptional urgency; High Court remedies ordinarily must be pursued first.
Article 32 may be invoked directly to seek FIR quashing only in exceptional circumstances involving a demonstrated infringement of fundamental rights or compelling urgency. Although the jurisdiction is wide and cannot be rendered ineffective where liberty is palpably threatened, orderly procedure ordinarily requires recourse to the High Court under Article 226 and inherent criminal jurisdiction. A petitioner must show why the High Court remedy is unavailable, ineffective or futile. Mere claims of non-involvement, ignorance of transactions, or third-party misuse of a bank account do not alone establish the exceptional basis required for direct Article 32 intervention. (AI Summary)
Other Topics
Joint repayment plans may be permitted for personal guarantors where individual liability and creditor rights remain protected.
Multiple personal guarantors to the same corporate debtor are ordinarily subject to separate insolvency applications and individual assessment of assets, liabilities, income, expenses and repayment capacity. Although the Code does not expressly provide for a joint repayment plan, it does not expressly bar one. With consent of all guarantors, common liabilities and substantially common creditors, guarantors may seek NCLT permission to submit a coordinated repayment plan through the resolution professional, while preserving each guarantor's independent liability and protecting creditor rights. (AI Summary)
Corporate Laws / IBC / SEBI
Unregulated AI in legal practice requires verified precedents, professional accountability, and enforceable safeguards against hallucinated legal authorities.
Unregulated AI use in legal practice may introduce non-existent authorities, inaccurate citations and falsely attributed passages into adjudication, undermining the rule of law and decision-making integrity. The article supports verified and accountable AI use by the Bar and Bench, zero tolerance for unverified AI-generated precedents, and disciplinary measures for their submission. It identifies public policy, enforceable rules and professional guidance as necessary to govern AI in legal work and adjudication. (AI Summary)
Other Topics
Consumer complaints against non-corporate respondents may proceed despite insolvency moratorium protecting only the corporate debtor.
A Section 14 moratorium under the Insolvency and Bankruptcy Code stays proceedings against the corporate debtor alone and does not automatically protect promoters, directors, associated entities, landowners, personal guarantors, or other respondents. In a consumer complaint by homebuyers, claims against non-corporate respondents may be adjudicated where no independent moratorium applies to them. Questions of privity, maintainability, contractual obligations, and liability for deficiency in service must be determined on the pleadings and cannot be foreclosed merely because the developer is undergoing corporate insolvency resolution. (AI Summary)
Corporate Laws / IBC / SEBI
Tax refund limitation rules determine claim timelines, relevant dates, condonation availability, and unjust-enrichment requirements across major indirect and direct taxes.
Tax-refund limitation depends on the governing statute, the nature of the claim and the relevant date. Income-tax refunds are ordinarily claimed through a timely return, with delayed claims requiring condonation on genuine-hardship grounds. GST refunds generally follow a limitation period based on the relevant date, except Electronic Cash Ledger balances, and departmental condonation is not expressly provided. Customs and central excise refunds generally follow statutory limitation periods, subject to exceptions for payments under protest, appellate claims and provisional assessments. Customs refunds additionally require compliance with the doctrine of unjust enrichment. (AI Summary)
Income Tax
Resolution-plan finality extinguishes unprovided pre-CIRP operational claims unless the approved plan expressly preserves pending litigation or arbitration.
Resolution-plan finality under Section 31(1), the Code's overriding effect and the clean-slate principle support extinguishment, withdrawal or abatement of pre-CIRP claims not incorporated in an approved resolution plan. A resolution plan must be read as an integrated instrument. Unless it expressly preserves pending or unquantified claims, notional admission of disputed operational-creditor claims or an interim note concerning pending proceedings does not itself preserve civil-suit or arbitration recourse after approval. (AI Summary)
Corporate Laws / IBC / SEBI
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27 Dec 2024 
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