"I am Aji V. Dev, a practising lawyer in the High Court of Kerala, Ernakulam. I hail from Vallicodu- Kottayam a beautiful village near to Pathanamthitta in the Kerala state of India, where undulating hills decorated by tall trees and lush green vegetation descends to the paddy fields in a rhythmic way. The long journey started in 1964. Having a middleclass background, growing up in such a habitat with my parents, two sisters, lot of cousins, friends and fairy tales was a wonderful experience, indeed. The memorabilia include my schooling there in the S.N.D.P. U.P School and N.S.S. High School. Studies continued on at Catholicate College, Pathanamthitta, N.S.S. College, Pandalam, Government Arts College, Thiruvananthapuram and School of Indian Legal Thought, the law department of the Mahatma Gandhi University, Kottayam. I earned my masters degree in Economics from the University of Kerala, Thiruvananthapuram and then earned another masters degree in Law from the Mahatma Gandhi University, Kottayam. Eventually I shifted to Kottayam, a bustling town in south central Kerala, famous for its 3 L’s, Lakes, Latex and Letters, where I joined as an employee in the Mahatma Gandhi University, Kottayam in 1990. After having a short stay there, I relieved therefrom in 1992 to join as an Assistant Sales Tax Officer, with the Kerala State Sales Tax Department, now known as the State GST Department. In 2012, when I was an Assistant Commissioner with the Department, in Ernakulam I took voluntary retirement leaving the balance service up to May, 2020 and started my practice as a lawyer and founded Aji V Dev & Associates, the lawyer firm in Ernakulam. I currently live in Ernakulam, Kochi, the “Queen of the Arabian Sea”. My passion for law, business, reading, writing, travelling and for motivational thinking is inherent. I am a regular or a frequent columnist in various magazines. "
Learn about GST on old age homes & senior citizen services in India. Analysis of exemptions, tax rates, and recent rulings by AAR.
It is the case of the appellant that Mosquito Mats, Coils and Vaporizers and Mortein Insect Killers shall be classifiable as insecticides under Entry 44(5) and therefore chargeable to tax at 4%.
Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham Vs CIT (Kerala High Court) Disposing an IT Appeal in M/s. Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham Vs. the Commissioner of Income Tax (I.T.A. NO.120 of 2019 dated: 14.03.2023) it is held by the Hon’ble High Court of Kerala that, a return filed by a […]
In the instant case an independent part (staffing division business) of the applicant’s business is being transferred / sold by the applicant. Hence the benefit of the said Notification is applicable to the applicant’s transaction, subject to fulfilment of the conditions of a going concern.
Kerala HC rules that Lok Ayukta lacks authority to override Sales Tax Officer’s orders. Case analysis of Additional Chief Secretary vs. Kerala Lok Ayukta.
HC held that data contained in business slips recovered from a person who was present at the time of inspection at premises and he had deposed that seized slips are not connected with assessee, has no evidentiary value for imposing penalty and making assessment under Kerala Value Added Tax Act,2003
Taxpayers who dont agree with the adjudication order passed by the tax officer can learn about GST Appeals & the method of counting delay in this blog post. Learn more about GST laws on Central Board of Indirect Taxes & Customs (CBIC) here.
It is held that HC has erred in entertaining the writ petition against the SCN and quashing of notice is pre-mature and the merits of the case have to be considered by the original authority in an appropriate proceeding.
GST: Show Cause Notice Can Still Be Issued U/S. 73 – No Bar Of Limitation Came Into Force For The Ay 2017-18 Under Notification No. 13/2022/05.07.2022
Cancelled Registration Is Restored Even Though No Appeal Filed: Notice Should Be Issued In Strict Compliance with Rules – Kerala HC
