Dr. M. Govindarajan
Dr. M. Govindarajan is now a practising Company Secretary and Insolvency Professional. He worked in the Department of Telecom and BSNL for nearly 39 years. He retired as Accounts Officer with effect from 31.03.2018. His main area is handling litigation in all Civil Courts including High Courts. He handled service tax matters. His articles (nearly 3000) have been published in various law journals and professional journals. He has written 5 professional books. Native of Madurai in Tamil Nadu.
GST
GSTR-3B/GSTR-9 Mismatch Alone Can’t Prove Excess ITC: GSTATÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru, has held that a mismatch between GSTR-3B and GSTR-9 may justify examination of a taxpayer’s records, but does not, by itself, establish excess availment of input tax credit (ITC).The bench of Prabhakaran P M (Judicial...
GST
Retrospective GST Registration Cancellation Doesn’t Bar Audit For Later Period: Delhi High Court
The Delhi High Court has held that retrospective cancellation of GST registration does not, by itself, invalidate an audit notice under Section 65 of the Central Goods and Services Tax Act, 2017, even where the proposed audit covers a period after the effective cancellation...
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Tax Experts
SEARCH BY AUTHORITIES IN THE PREMISES AFTER SUNSET
The investigation, search and seizure are covered under the provisions of criminal procedure code,...
Tax Experts
Payment Of Pre-Deposit For Filing Appeals Under GST Law
The Central Goods and Services Tax Act, 2017 provides for filing appeals. The first...
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GST
GSTR-3B/GSTR-9 Mismatch Alone Can’t Prove Excess ITC: GSTATÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru, has held that a mismatch...
GST
Retrospective GST Registration Cancellation Doesn’t Bar Audit For Later Period: Delhi High Court
The Delhi High Court has held that retrospective cancellation of GST registration does not,...
GST
GST Refund Filed On Last Day Of Extended Deadline Is Within Time; Deficiency Memos Don’t Reset Filing Date: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi State Bench, has dismissed a...
Direct Tax
₹2.59 Crore Cash Deposit Addition: ITAT Upholds Verification Of Withdrawals And Peak Credit Before Taxing Unexplained Amount
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has upheld directions requiring...