DR.MARIAPPAN GOVINDARAJAN Profile

DR.MARIAPPAN GOVINDARAJAN

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2810 Articles
35 Questions
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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]

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Issue Id: 119491

CANCELLATION OF GST REGISTRATION

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

Asked by Dr.mariappan govindarajan

27 Dec 2024

9 Replies

3528 Views

Issue Id: 119468

FILING OF INCOME TAX RETURNS

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

Asked by Dr.mariappan govindarajan

13 Dec 2024

2 Replies

1098 Views

Issue Id: 119440

Limitation period for filing appeal

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

Asked by Dr.mariappan govindarajan

03 Dec 2024

1 Reply

3245 Views

Issue Id: 119263

FORM FOR PUBLIC ANNOUNCEMENT

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

Asked by Dr.mariappan govindarajan

20 Aug 2024

3 Replies

961 Views

Issue Id: 119196

PROCEEDING IN A CASE WHILE IN USA

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

Asked by Dr.mariappan govindarajan

07 Jul 2024

1 Reply

462 Views

Issue Id: 119065

TRANSFER OR PROPRIETARY BUSINESS

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

Asked by Dr.mariappan govindarajan

09 Apr 2024

2 Replies

1554 Views

Issue Id: 118903

AVAILING OF INPUT TAX CREDIT

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

Asked by Dr.mariappan govindarajan

13 Dec 2023

3 Replies

828 Views

Issue Id: 118659

Wrong credit of loan

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

Asked by Dr.mariappan govindarajan

23 Jul 2023

3 Replies

1452 Views

Issue Id: 118531

REPATRIATION OF EXPORT - CONVERTIBLE FOREIGN EXCHANGE

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

Asked by Dr.mariappan govindarajan

16 May 2023

3 Replies

1848 Views

Issue Id: 118521

E-WAY BILL ON SAMPLE RETURN

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

Asked by Dr.mariappan govindarajan

10 May 2023

2 Replies

2212 Views

Issue Id: 116310

FILING FEES FOR ADVANCE RULING

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

Asked by Dr.mariappan govindarajan

21 May 2020

2 Replies

1369 Views

Issue Id: 114100

ENTRY - 11th YEAR

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

Asked by Dr.mariappan govindarajan

31 Aug 2018

9 Replies

1761 Views

Issue Id: 112882

ANNUAL SUBSCRIPTION

Dear Colleagues,Please discuss the following issue- Whether the annual subscription paid to the professional institutes such as ICAI,ICAI, ICWAI ... Read Full Issue

Asked by Dr.mariappan govindarajan

27 Sep 2017

4 Replies

22123 Views

Issue Id: 112455

GST rate for sale of land

May I know the rate of GST rate in case a person sells his 3 cent of land to another?

Asked by Dr.mariappan govindarajan

27 Jul 2017

6 Replies

1785 Views

Issue Id: 112439

REVERSE CHARGE - THRESHOLD EXEMPTION

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

Asked by Dr.mariappan govindarajan

25 Jul 2017

6 Replies

1541 Views

Issue Id: 112145

BOOK ON GST

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.

Asked by Dr.mariappan govindarajan

23 Jun 2017

4 Replies

1846 Views

Issue Id: 112017

GST practitioner - revised rules

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

Asked by Dr.mariappan govindarajan

05 Jun 2017

1 Reply

1717 Views

Issue Id: 111788

SETTLEMENT OF CASES IN GST

Why there is no provision in GST Acts for settlement of cases? Whether the same will be incorporated in the later period?

Asked by Dr.mariappan govindarajan

17 Apr 2017

1 Reply

1513 Views

Issue Id: 111123

EXCHANGE OF OLD CURRENCIES

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

Asked by Dr.mariappan govindarajan

14 Nov 2016

2 Replies

969 Views

Issue Id: 111113

TDS FOR ARREARS OF RENT

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

Asked by Dr.mariappan govindarajan

10 Nov 2016

3 Replies

8833 Views

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3231 Replies on 2386 Issues

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Issue Id: 120722

GST applicability on marketing fees paid consultants abroad

The client is an internaltional freight forwarder (plus provides related logistics services). Marketing fees is paid (fixed component + ... Read Full Issue

Asked by Raam srinivasan swaminathan kalpathi

20 Jan 2026

1 Reply

534 Views

Issue Id: 119977

CSR via Trusts and Form 10BE – Legality of 80G Claims

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

Asked by Ramanathan seshan

07 May 2025

1 Reply

9223 Views

Issue Id: 119909

GSTAT. HOW LONG TO WAIT?

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

Asked by Sadanand bulbule

23 Apr 2025

1 Reply

579 Views

Issue Id: 119893

44 ad taxpayer

hi, I HAVE PROPRIETORSHIP BUSINESS. I WANT TO KNOW ABOUT IN PRESUMPTIVE TAX CAN SHOW SALARY TO WIFE OR SON OR DAUGHTER. THANKS

Asked by Rajesh pandya

20 Apr 2025

1 Reply

2504 Views

Issue Id: 119866

Perquisites Taxation

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

Asked by Tax tycoon

12 Apr 2025

4 Replies

1256 Views

Issue Id: 119865

Maharashtra State Tax Tribunal

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

Asked by Vasudev mehta

11 Apr 2025

3 Replies

2450 Views

Issue Id: 119863

Cross utilisation of itc

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

Asked by Vinay agrawal

11 Apr 2025

1 Reply

7510 Views

Issue Id: 119859

FORM I FOR STAY

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

Asked by Aijaz kazi

10 Apr 2025

1 Reply

1357 Views

Issue Id: 119858

15g interest recieved limit

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

Asked by Owais ahmad

10 Apr 2025

1 Reply

754 Views

Issue Id: 119857

HUF Rental Income

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

Asked by Lav prajapati

10 Apr 2025

1 Reply

1091 Views

Issue Id: 119856

HRA Taxability

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

Asked by Lav prajapati

10 Apr 2025

1 Reply

921 Views

Issue Id: 119854

Updated return filed still want to do correction

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

Asked by Aijaz kazi

09 Apr 2025

1 Reply

543 Views

Issue Id: 119840

Audit under sec65

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

Asked by Aijaz kazi

07 Apr 2025

1 Reply

760 Views

Issue Id: 119784

Notice issue on cash gift transactions

hi all, is deptt issuing notices on cash gift transactions between relatives exceeding a certain amount. for AY 2025-26 or 2026-27

Asked by V s

26 Mar 2025

1 Reply

421 Views

Issue Id: 119781

Demand notice

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

Asked by Mandala manoj

25 Mar 2025

1 Reply

700 Views

Issue Id: 119703

Penalty under 270A of Income Tax

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

Asked by Umeshkumar jhawar

11 Mar 2025

1 Reply

1793 Views

Issue Id: 119672

Income Tax Surcharge for AOP

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

Asked by Nisanth n

02 Mar 2025

1 Reply

469 Views

Issue Id: 119666

Change of Tax Regime (Old to New)

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

Asked by Ajoy singh

28 Feb 2025

1 Reply

655 Views

Issue Id: 119556

Section 47

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

Asked by C chiranjeeviraj

31 Jan 2025

1 Reply

733 Views

Issue Id: 119491

CANCELLATION OF GST REGISTRATION

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

Asked by Dr.mariappan govindarajan

27 Dec 2024

2 Replies

3528 Views

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BAGGAGE RULES, 2026 – AN OVERVIEW

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)

Written by Dr.mariappan govindarajan

14 Aug 2026

ANALYSIS OF SECTION 141 OF THE NEGOTIABLE INSTRUMENTS ACT, 1881

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)

Written by Dr.mariappan govindarajan

13 Aug 2026

CLUBBING OF FIRST INFORMATION REPORTS

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)

Written by Dr.mariappan govindarajan

12 Aug 2026

WHETHER A WRIT PETITION UNDER ARTICLE 32 OF THE CONSTITUTION IS MAINTAINABLE FOR SEEKING QUASHING OF AN F.I.R.

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)

Written by Dr.mariappan govindarajan

10 Aug 2026

JOINT REPAYMENT PLAN

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)

Written by Dr.mariappan govindarajan

08 Aug 2026

UNREGULATED USE OF ARTIFICIAL INTELLIGENCE IN LEGAL PRACTICE

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)

Written by Dr.mariappan govindarajan

03 Aug 2026

THE CONSUMER COMPLAINT CAN BE CONTINUED IN THE ABSENCE OF ANY INTERIM MORATORIUM AGAINST THE OPPOSITE PARTIES

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)

Written by Dr.mariappan govindarajan

01 Aug 2026

LIMITATION FOR REFUNDS UNDER TAX LAWS

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)

Written by Dr.mariappan govindarajan

28 Jul 2026

WHETHER THE OPERATIONAL CREDITORS MAY ENFORCE CLAIMS FOR PAST DUES BY WAY OF CIVIL SUIT/ARBITRATION, SUBSEQUENT TO APROVAL OF THE RESOLUTION PLAN?

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)

Written by Dr.mariappan govindarajan

27 Jul 2026

DELAY IN CHALLENGING THE ORDER OF SETTLEMENT COMMISSION UNDER THE INCOME TAX ACT, 1961

Settlement Commission orders: writ challenges require prompt action, with unexplained delay and laches affecting review of final settlement orders.
Settlement Commission orders under the Income-tax Act were final and conclusive, without a statutory appeal, but could be challenged through writ jurisdiction on limited grounds such as lack of jurisdiction, breach of natural justice, fraud or material misrepresentation. Although no statutory limitation period applied to such writ challenges, they had to be filed within a reasonable time. Delay and laches could affect writ relief where the challenger knew of the settlement order but failed to provide a satisfactory explanation for delayed action. (AI Summary)

Written by Dr.mariappan govindarajan

24 Jul 2026

INTEREST ON WRONGLY AVAILED AND UTILISED INPUT TAX CREDIT

Wrongly availed input tax credit attracts interest only upon utilisation, with liability running until reversal or tax payment.
Interest under section 50(3) applies only where input tax credit is both wrongly availed and actually utilised to discharge GST liability; mere availment or reversal before utilisation does not attract interest. Under Rule 88B(3), interest runs from the date of utilisation until reversal or tax payment. Utilisation occurs when the electronic credit ledger falls below the wrongly availed credit amount due to tax payment. Wrongful availment and utilisation includes use of credit where the registered person is not eligible or entitled to it, and is not confined to fraudulent or bad-faith cases. (AI Summary)

Written by Dr.mariappan govindarajan

23 Jul 2026

ISSUANCE AND SERVICE OF ORDER ARE DIFFERENT LEGAL CONCEPTS UNDER CGST ACT, 2017

Issuance and service of GST adjudication orders differ: timely digital signing preserves validity, while later service affects enforceability.
Issuance or passing of an adjudication order and its service are distinct under the CGST Act. Limitation applies to issuance of the order, while service communicates the order to the registered person. Digital signing within the applicable period completes the adjudicatory function of passing or issuing the order. Portal upload after that period does not by itself invalidate an order issued in time. Service affects enforceability, whereas validity depends on whether the order was issued within the prescribed limitation period. (AI Summary)

Written by Dr.mariappan govindarajan

22 Jul 2026

CANCELLATION OF REGISTRATION ON THE GROUNDS OTHER THAN SHOWN IN THE SHOW CAUSE NOTICE

GST registration cancellation requires notice of the precise grounds; cancellation cannot rely on an undisclosed ground.
GST registration cancellation must be based on specified statutory grounds and preceded by a prescribed show-cause notice and opportunity to reply. The proper officer cannot cancel registration on a ground different from that stated in the notice, since the registered person must be specifically informed of the proposed basis and supporting material to respond effectively. Where valid grounds exist, a fresh notice stating those grounds may be issued and decided in accordance with law. Cancellation does not extinguish pre-cancellation tax liabilities or statutory obligations. (AI Summary)

Written by Dr.mariappan govindarajan

18 Jul 2026

DEEMED WITHDRAWAL OF BEST JUDGMENT ASSESSMENT

Deemed withdrawal of best judgment assessment follows timely GST return filing, while interest and late-fee liabilities continue.
Best judgment assessment may be made where a registered person does not file the prescribed GST return despite notice. The assessment is deemed withdrawn if a valid return is furnished within the applicable statutory period after service of the order. The period is 60 days from 1 October 2023, with a further 60 days available on payment of an additional daily late fee. Withdrawal of the assessment does not remove liability for interest on delayed tax payment or statutory late fee. (AI Summary)

Written by Dr.mariappan govindarajan

18 Jul 2026

SCOPE OF REMAND PROCEEDINGS IS LIMITED

Remand proceedings must follow appellate directions; a second show cause notice cannot replace adjudication of the original notice.
Remand proceedings are confined to the directions, issues, and procedural limits specified by the appellate court. In the GST assessment discussed, the authority was required to adjudicate the original show cause notice after considering the taxpayer's reply and granting a personal hearing under Section 75(4). The remand directions prohibited issuance of a fresh notice. Issuing a second show cause notice and proceeding without complying with the prescribed hearing and consideration requirements exceeded the permitted scope of remand and was inconsistent with the appellate court's instructions. (AI Summary)

Written by Dr.mariappan govindarajan

14 Jul 2026

SECTION 94 OF INSOLVENCY AND BANKRUPTCY CODE DOES NOT PERMIT AUTOMATIC ACCEPTANCE OF EVERY APPLICATION MERELY ON FILING

Threshold scrutiny under section 94 of the Insolvency and Bankruptcy Code requires proof of personal guarantor status before insolvency process begins.
Section 94 of the Insolvency and Bankruptcy Code does not permit automatic acceptance of every application merely on filing. The Adjudicating Authority must first examine whether the applicant has the requisite locus standi and whether the statutory conditions for maintainability are satisfied. Where the documents identify the applicant as a co-borrower and do not evidence a personal guarantee, the threshold requirement is not established and the application can be rejected without entering into the merits of the insolvency claim. (AI Summary)

Written by Dr.mariappan govindarajan

11 Jul 2026

SHOW CAUSE NOTICE CONTRARY TO ADVANCE RULING- VALID?

Binding advance ruling under GST limits contrary show cause notices unless law, facts, or circumstances change.
Advance rulings under the GST framework bind the applicant and the concerned officer unless the underlying law, facts, or circumstances change. The article examines whether the Department may issue a show cause notice contrary to a binding advance ruling that has attained finality and has not been challenged or declared void. It notes a decided case in which a notice on the same issue was treated as lacking foundation because the advance ruling remained operative and binding between the parties. (AI Summary)

Written by Dr.mariappan govindarajan

10 Jul 2026

FILING OF FORM INC – 22 UNDER THE COMPANIES ACT, 2013

Registered office compliance under Form INC-22 demands proper documents, due diligence, and timely filing of address changes.
Form INC-22 is used to verify the registered office of a company on incorporation and to intimate changes in its situation, supported by prescribed documents such as title proof, lease or rent agreement, authorisation from the owner or occupant, and utility evidence. The form must be digitally signed, certified by a practising professional, and may be rejected for technical or document mismatches. Non-compliance with registered office requirements can attract daily penalty and, in appropriate cases, further regulatory action. (AI Summary)

Written by Dr.mariappan govindarajan

09 Jul 2026

ADJUDICATION OF PENALTIES UNDER COMPANIES ACT, 2013

Adjudication of penalties under Companies Act, 2013 follows a civil, notice-based process with hearing, reasoned order, and appeal.
Adjudication of penalties under the Companies Act, 2013 is a civil, quasi-judicial mechanism for specified non-compliances and procedural defaults, conducted by appointed adjudicating officers under the Companies (Adjudication of Penalties) Rules, 2014. The process requires notice, electronic reply, and where necessary physical hearing, with reasoned orders, prescribed timelines, evidence powers, and consideration of factors such as company size, nature of default, repetition, public interest, and loss or gain. Appeals lie to the Regional Director within the prescribed time. (AI Summary)

Written by Dr.mariappan govindarajan

06 Jul 2026

DISHONOUR OF CHEQUE AFTER THE APPOINTMENT OF PROVISIONAL LIQUIDATOR IN WINDING UP PROCEEDINGS

Cheque dishonour liability after provisional liquidation depends on directors' control over accounts and company affairs at the relevant time.
Whether a complaint under Section 138 of the Negotiable Instruments Act can be maintained against a company director when, before dishonour and statutory notice, the company had already entered winding up proceedings and a provisional liquidator had been appointed. The appointment of a provisional liquidator suspends the directors' authority and transfers executive control to the liquidator, while the company's corporate existence continues. Where the cheque is presented after liquidation or the account is otherwise beyond the accused's control, the essential ingredients of Section 138 may not be satisfied against the director or ex-director. (AI Summary)

Written by Dr.mariappan govindarajan

04 Jul 2026

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DR.MARIAPPAN GOVINDARAJAN

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COMPANY SECRETARY IN PRACTICE

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September 2008

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