DR.MARIAPPAN GOVINDARAJAN Profile

DR.MARIAPPAN GOVINDARAJAN

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2838 Articles
35 Questions
3231 Answers

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

3647 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

1137 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

3347 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

1014 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

509 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

1607 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

876 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

1501 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

1924 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

2274 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

1418 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

1819 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

22223 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

1825 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

1589 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

1885 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

1770 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

1559 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

1011 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

8927 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

625 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

9663 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

626 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

2654 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

1318 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

2504 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

7756 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

1411 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

816 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

1139 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

986 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

597 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

803 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

457 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

732 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

1861 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

513 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

693 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

798 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

3647 Views

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COMPOSITE APPEAL AGAINST THE JOINT PROCEEDINGS

Composite appeals against common judgments remain maintainable where decrees, prescribed fees, and appellate requirements are fully satisfied.
Composite appeal maintainability may arise when suits involving the same plaintiff are consolidated, tried on common evidence, and disposed of by a common judgment with separate decrees. The proviso to Order XLI Rule 1(1) permits dispensing with multiple copies of the common judgment. Where the memorandum challenges both decrees, attaches certified copies of each decree, and carries the requisite court fees, the absence of separate appeal memoranda is a curable procedural defect rather than a fatal bar to appellate consideration on merits. (AI Summary)

Written by Dr.mariappan govindarajan

09 Oct 2026

FILING OF FORMS UNDER INSOLVENCY RESOLUTION PROCESS OF PERSONAL GUARANTORS TO CORPORATE DEBTOR – PART II

Personal guarantor repayment plans require creditor voting, adjudicatory review, and prescribed reporting under the insolvency resolution process.
Creditors may approve, modify, or reject the repayment plan at the meeting. Each proposed modification requires the debtor's consent, and approval requires support exceeding three-fourths in value of creditors present, represented by proxy where applicable, and voting. The Adjudicating Authority considers the creditor-meeting report, or the resolution professional's report where no meeting occurs, and may approve, reject, or require reconsideration of the repayment plan. (AI Summary)

Written by Dr.mariappan govindarajan

08 Oct 2026

FILING OF FORMS UNDER INSOLVENCY RESOLUTION PROCESS OF PERSONAL GUARANTORS TO CORPORATE DEBTOR – PART I

Personal guarantor insolvency filings require timely, accurate electronic forms tracking reports, rejection, admission, public notices, and creditor claims.
Personal guarantor insolvency resolution proceedings require resolution professionals to electronically file prescribed PGIRP forms with complete and accurate records. PGIRP-1 records the interim resolution professional's section 99 report and recommendation on admission or rejection. PGIRP-2A records rejection of an application under section 100, while PGIRP-2B records admission, publication of a public notice, and creditor claim timelines. Filing failures, incomplete records, or inaccurate information may attract regulatory action, including refusal to issue or renew an Authorisation for Assignment. (AI Summary)

Written by Dr.mariappan govindarajan

07 Oct 2026

SEAT AND VENUE OF THE ARBITRATION

Arbitral seat and venue: hearing location alone does not determine supervisory jurisdiction for challenges to an arbitral award.
Arbitral seat supplies the juridical framework and identifies courts with supervisory jurisdiction, whereas venue is only the physical hearing location. Where no place is expressly designated as the seat, hearings at a place for the arbitrator's convenience do not establish that place as the juridical seat. Jurisdiction over an arbitral award challenge depends on the agreed or determined seat and competent-court factors, including the place of contractual performance. A prior arbitrator-appointment proceeding does not, by itself, make its location exclusively determinative. (AI Summary)

Written by Dr.mariappan govindarajan

06 Oct 2026

CONSUMER COMPLAINT PENDING MORATORIUM UNDER IBC

IBC moratorium limits consumer complaint suspension to the corporate debtor, permitting adjudication against other respondents without moratorium protection.
Section 14 moratorium under the IBC restrains continuation of proceedings against the corporate debtor after admission to corporate insolvency resolution process. It does not, without an independent legal basis, shield co-respondents from a consumer complaint. Where liability of those parties remains unresolved, consumer adjudication may continue against them, while objections concerning privity, maintainability, and independent contractual obligations must be determined on their merits. (AI Summary)

Written by Dr.mariappan govindarajan

01 Oct 2026

INSIDER TRADING WHILE IN POSSESSION OF UNPUBLISHED SENSITIVE INFORMATION

Insider trading liability arises from trading with UPSI, while commercial necessity and use of sale proceeds provide no defence.
Trading by an insider while in possession of unpublished price-sensitive information gives rise to a presumption that the trade was motivated by that information. Commercial necessity, financial distress, subsequent use of sale proceeds, absence of personal enrichment, and lack of immediate share-price movement do not rebut that presumption. Permitted defences are confined to structured, transparent, or regulated transactions that negate misuse of UPSI. Liability does not require proof of profit, and loss avoided may support remedial disgorgement. (AI Summary)

Written by Dr.mariappan govindarajan

29 Sep 2026

A DISPUTE BETWEEN AN EMPLOYER AND THE EMPLOYEE IS NOT A COMMERCIAL DISPUTE

Employment agreement disputes remain outside commercial jurisdiction despite remuneration, sales-linked claims, confidentiality clauses, or intellectual-property assignments.
Employment agreements requiring personal service are service disputes rather than commercial disputes, notwithstanding remuneration, high stakes, sales-related payments, confidentiality obligations, non-compete conditions, or intellectual-property assignments. Claims for salary, reimbursements, incentives, or commission arising from that relationship are outside Commercial Court jurisdiction. Where such a claim is filed before a Commercial Court, the plaint should be returned for presentation before the appropriate court rather than dismissed. (AI Summary)

Written by Dr.mariappan govindarajan

24 Sep 2026

BOARD GOVERNANCE IN THE ERA OF DIGITAL COMPLIANCE

Digital compliance strengthens board governance through automated oversight, cybersecurity, privacy controls, and responsible artificial intelligence supervision.
Digital compliance integrates technology into corporate and board functions to support observance of applicable laws, internal policies, and governance standards. It includes electronic records, digital board meetings, automated monitoring, electronic filings, digital signatures, secure document management, and data protection. Board oversight covers cybersecurity, personal data protection, digital risk, artificial intelligence governance, fraud prevention, business continuity, and digitally supported ESG disclosures. Company secretaries support digital governance through regulatory advice, timely compliance, electronic records, digital due diligence, and ethical governance. (AI Summary)

Written by Dr.mariappan govindarajan

23 Sep 2026

TIME EXTENSION CHARGES – CIRP COST?

Time-extension charges in CIRP remain outside resolution costs when project delays arise from the defaulting developer.
Time-extension charges under development lease deeds were examined for classification as corporate insolvency resolution process costs where homebuyers continued a stalled housing project through a Committee of Creditors-approved Pool and Build mechanism. The charges were characterised as penal consequences of the developer's delay rather than costs incurred by the resolution professional for project continuation. Their inclusion would transfer the defaulting developer's liability to homebuyers and the resolution applicant. Charges, including those sought under an extended policy beyond the original three-year lease arrangement, were excluded from CIRP costs. (AI Summary)

Written by Dr.mariappan govindarajan

22 Sep 2026

CHARTERED ACCOUNTANT LLP AS AN OPERATIONAL CREDITOR UNDER SECTION 9 OF THE INSOLVENCY AND BANKRUPTCY CODE, 2016

Outcome-linked professional fees may not support insolvency action where entitlement, enforceability, and underlying tax proceedings remain genuinely disputed.
Section 9 insolvency proceedings concerning a claimed operational debt for GST-related professional services require a debt that has crystallised and is undisputed. A disputed result-linked fee, where contractual success, finality of the underlying GST proceedings, and professional permissibility are contested through contemporaneous correspondence and invoice rejection, may constitute a genuine pre-existing dispute beyond the limited Section 9 jurisdiction. Pending or remanded GST proceedings may prevent a demand reduction from creating an unconditional fee entitlement. (AI Summary)

Written by Dr.mariappan govindarajan

21 Sep 2026

SECTION 54F – CAPITAL GAINS TAX EXEMPTION IF RENOVATION IS MADE IN THE EXISTING HOUSE

Structural improvements to an existing residence can satisfy capital-gains reinvestment requirements when supported by evidence and completed timely.
Section 54F applies to long-term capital gains from transfer of a long-term asset other than a residential house when an eligible individual or Hindu Undivided Family invests in one residential house in India within prescribed purchase or construction periods. Structural additions to an existing residential property may constitute construction rather than mere renovation where evidence establishes use of capital gains and the work is completed within the prescribed period. A prior claim relating to purchase of the same property does not by itself preclude a later claim based on subsequent capital gains used for qualifying further construction. (AI Summary)

Written by Dr.mariappan govindarajan

18 Sep 2026

REVISION AGAINST THE FACELESS ASSESSMENT ORDER

Revision of faceless assessments permits supervisory review where deduction claims were allowed without enquiry, causing revenue prejudice.
Faceless assessment orders completed under sections 143(3) and 144B remain subject to revisionary jurisdiction under section 263 because they are made in exercise of the Assessing Officer's functions assigned under Board directions. Where deduction claims are accepted without any enquiry, the assessment can be erroneous and prejudicial to the interests of the revenue. Material areas requiring verification included the Ind AS rent deduction against lease-liability cash outflow and the bad-debt deduction after adjustment against the provision for bad debts. (AI Summary)

Written by Dr.mariappan govindarajan

17 Sep 2026

IMPOSING OF GENERAL PENALTY UNDER GST ACT

Residual GST general penalties require an unprovided contravention and cannot supplement separately prescribed late-fee liabilities.
General penalty under section 125 of the Central Goods and Services Tax framework is a residual sanction for an established contravention where no separate penalty is prescribed. It is discretionary, not automatic, and must be proportionate to the breach. Section 126 protects against penalties for minor or readily rectifiable procedural and documentation errors made without fraudulent intent or gross negligence, requires a hearing, and requires specification of the breach and applicable requirement. A general penalty cannot replace a specific statutory penalty or late-fee mechanism. (AI Summary)

Written by Dr.mariappan govindarajan

15 Sep 2026

REVISIONAL PROCEEDINGS UNDER INCOME TAX ACT, 1961 DURING MORATORIUM IMPOSED UNDER INSOLVENCY AND BANKRUPTCY CODE, 2016

Moratorium protection bars tax revision against corporate debtors until insolvency proceedings permit revival after cessation.
Revisional proceedings under Section 263 against a corporate debtor cannot be continued or culminate in a revisional order during the subsistence of the moratorium. Following cessation of the moratorium, revisional proceedings may be revived and reframed if permissible under the Insolvency and Bankruptcy Code, the Income-tax Act, and applicable law, with reasonable opportunity of hearing afforded through the resolution professional or another competent representative of the corporate debtor. (AI Summary)

Written by Dr.mariappan govindarajan

14 Sep 2026

THE TRIBUNALS REFORMS ACT, 2026 – AN OVERVIEW

Tribunal governance reforms centralise appointments, oversight and service conditions through an independent, accountable national institutional framework.
National Tribunals Commission is established as the central institutional body for tribunal selection and oversight. Its functions include conducting selections through Search-cum-Selection Committees, reviewing tribunal performance, preparing annual reports, overseeing complaint inquiries, and maintaining a National Tribunals Data Grid. The unified framework governs qualifications, appointment, remuneration, removal, service conditions and reappointment eligibility of tribunal Chairpersons and Members across specified tribunals, notwithstanding inconsistent provisions in their governing enactments. (AI Summary)

Written by Dr.mariappan govindarajan

12 Sep 2026

INPUT TAX CREDIT – A VESTED RIGHT?

Input tax credit remains a conditional statutory concession, available only when prescribed eligibility, documentation, reporting and utilisation requirements are fulfilled.
Input tax credit under GST enables a registered person to use eligible tax paid on inward supplies for discharging tax liability on outward supplies and reduces cascading taxation. Eligibility, availment and utilisation remain subject to prescribed documents, receipt of supplies, payment of tax, return filing, supplier invoice reporting, time limits, restrictions and reversal. Input tax credit is a conditional statutory entitlement rather than an inherent, constitutional or unconditional vested right. Tax paid at a preceding stage does not by itself create an enforceable claim to credit; prescribed statutory requirements must be fulfilled. (AI Summary)

Written by Dr.mariappan govindarajan

11 Sep 2026

ENHANCED PENALTY UNSUSTAINABLE ONCE THE PRINCIPAL DEMAND WAS SET ASIDE

Input tax credit eligibility can displace principal GST demand, requiring reconsideration of any penalty tied to that demand.
Retrospective operation of Section 16(5) made otherwise time-barred input tax credit eligible where returns for the relevant period were filed before the stipulated cut-off date, removing the basis for the related principal demand. Penalty quantum under Section 73(9) depends on the surviving tax demand; therefore, penalty enhancement cannot operate independently where the demand has been displaced or requires reconsideration. Return mismatch, supplier non-uploading of payment particulars, and alleged short payment require factual examination in fresh adjudication. (AI Summary)

Written by Dr.mariappan govindarajan

10 Sep 2026

NON-COMPLIANCE OF SECTION 74(9) AND SECTION 75(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

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)

Written by Dr.mariappan govindarajan

04 Sep 2026

AUTHORISED PERSONS UNDER ‘FEMA’

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)

Written by Dr.mariappan govindarajan

03 Sep 2026

VICARIOUS LIABILITY OF FORMER OFFICERS OF THE COMPANY UNDER THE FOREIGN EXCHANGE MANAGEMENT ACT, 1999

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)

Written by Dr.mariappan govindarajan

02 Sep 2026

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DR.MARIAPPAN GOVINDARAJAN

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