Post on 18-Mar-2020
Our Firm: Overview
• ALA Legal is a law firm specializing in Indirect Taxes, trade laws and
competition law
• We provide entire gamut of commercial services including litigation
and advisory services, in niche areas of indirect taxes, trade laws and
competition law
• The biggest strength of ALA is its people and the varying backgrounds
from which they come. This helps ALA respond to clients' complex
business challenges with a broad range of services across industry
sectors.
• Our endeavour is to serve our clients through consistently delivering
high quality services.
• The emphasis is on hard work and continuous training which enable
our people to provide services of highest quality
Our Services
• We provide following services in niche areas of indirect taxes, trade laws
and competition law (Areas of practice detailed later):
– LITIGATION
• Supreme Court
• High courts
• CESTAT/COMPAT and other
Tribunals
• Authority for advance rulings
• Settlement Commission
• Arbitrators
• Departmental adjudication/
Appellate Authorities
– NON-LITIGATION
• Advisory Services
• Consultancy and Retainership
Services
• Indirect tax reviews/ diagnostic
services
• Agreement drafting
• Representational services
• Transaction advisory
• Training
• Departmental Audit Support
Areas of Practice
GST Antidumping & Safeguard
Duties
State VAT/ CST
Service Tax
Tax & Trade Laws
Customs Duty
Central Excise
Entry Tax and Other Local Levies
Competition Law
BIGGEST INDIRECT TAX
REFORM: GST
Our Role in GST
The abovementioned services are detailed in the slides to follow.
1. GST Review
Business Strategy under GST Regime: Tax optimization & risk management
• Study of current business model in light of GST Law.
• Identification of efficiencies and inefficiencies of business model in light of GST
• Identification of methods for optimization of business model in view of GST. This would specifically
include:
– Comparative analysis of tax effect of different procurement/ purchase strategies. More effective
contracting for GST optimization
– Identification of Input GST Credit available to the Company and optimize method of its utilization
– Identification of possible issues/risks under GST Law
– This shall specifically include the assessment of risks associated with GST cost on account of current
prevailing contracts
• Suggesting suitable strategy for minimizing the above risks under GST Law
• In sum, we would suggest the most efficient “supply chain” and “route to market” from tax cost
optimization point of view.
• Assistance in working with GST - We shall vet the formats of various Forms / templates as provided by the
IT Team in accordance with the formats prescribed under the GST law
• This shall include advisory services regarding putting in place the required procedures and systems for GST
• Training of teams
• Advisory with respect to the impact of various notifications / circulars / press releases issued by CBEC.
2. GST Advisory services (Retainership)
• This portion of service offering shall consist of the following:
Providing brief responses to the queries raised in relation to GST
On call consulting services for assisting in respect of GST
Examine the possibility of any other benefit/planning opportunity that could be available to
the Company.
Quarterly meeting with the Company and discussing the issues
• The abovementioned services does not include the following:
Litigation services such as preparation of responses against notices, appearance before
authorities, and appellate work before the authorities, tribunals and courts
Drafting of agreements
3. Advance Rulings under GST Law
• Under the GST Regime there are certain areas / specific issues in which an
organization needs clarity regarding application of GST provisions.
• It is good to start with clear tax position under GST by seeking advance ruling
under GST Law especially where law is not clear.
• This portion of service offering shall consist of the following:
Drafting & Filing of Advance Ruling Application
Personal hearing /appearance before Advance Ruling Authority
LITIGATION
Our Role in Litigation
The abovementioned services are detailed in the slides to follow.
Litigation Strategic Steps
Litigation Assessment:
This shall include assessment of the case, i.e., the facts involved and the premise of the
case. A study of the law and legal procedures involved shall be done thereafter.
Litigation Strategy and choosing of best option
Once a study is conducted, the available options and route strategies shall be discussed with
the client along with the possible fallouts. In principle approval from the client shall be
received at this stage.
Assessment and approval of action path
A detailed study specific to the chosen action path shall be conducted and detailed out to the
client team along with any suggestions, etc.
Implementation
On finalization from client‟s end, on ground activities shall be conducted, i.e., preparation
of legal documents and collation of evidences for support.
Major Judgments/Litigations
• Suresh Kumar Bansal v. Union of India, W.P. (C) 2235 of 2011, High Court of
Delhi.
– In the absence of machinery provision under the Act / Rules which provides for
exclusion of all components other than service components, in case of composite works
contract, there cannot be any levy of Service Tax. The machinery provision for levy of
tax cannot be provided by way of notification / circulars. The Court, thus, ordered refund
of service tax collected from the buyers of flat for the period prior to 1st July, 2012, from
which date the Rules were amended to provide for computation of service component in
a composite works contract
• CHD Developers v. State of Haryana, CWP 5730 of 2014, Punjab & Haryana
High Court.
– In case of works contract relating to builders / developers, tax can be levied only on the
value of materials transferred in the execution of works contract on and after the date of
agreement with the intended purchaser.
– The said value of materials is to be taken from the books of accounts of the builder /
developer.
– Haryana VAT Rules not providing for complete exclusions were quashed.
Contd…
• Gwalior Alcobrew Pvt. Ltd. Vs The State of Madhya Pradesh & Ors. in WP-
No. 2366-2016 dt. 26.08.2016 [High Court of Madhya Pradesh, Principal Seat
at Jabalpur]
– The MP VAT Department initiated assessment/reassessment proceedings against the Petitioner on the
ground that foreign liquor is not an excisable product, and is, hence, not exempt from tax under the
MP Commercial Tax act and MP VAT Act (which exempts excisable goods from levy of sales tax).
The said proceedings were challenged by writ petitions. It was submitted that the words “duty is or
may be levied” would mean that, goods continue to be excisable even if no duty is actually levied.
Held that actual levy is not necessary for grant of exemption from sales tax. Power to levy excise
arises at the moment manufacturing activity oi conducted. Said proceedings were set aside.
• Jasch Plastics India Ltd. V. State of Haryana in VAT AP No. 48 of 2013 – High
Court of Punjab & Haryana at Chandigarh
– Questions before the bench were – (a) whether „leather cloth/ rexine‟ is a textile; (b) whether the
punctuation mark “:” (colon) divides the Entry 54 of HVAT Act, and condition mentioned after the
mark is applicable only to the second part of the entry and not to the first part.
– Both the issues were answered in affirmative and decided in favour of the assesse.
Contd…
• Jagriti Plastics v CTT (2015) 223 DLT 571 (Del)
– Credit can be availed on VAT paid on purchase of DEPB scrips used for payment of
import duty of imported goods in which the dealer deals in.
• Commissioner of VAT vs Jupitor Exports CCE ST.APPL.10/2014 ORDER
DATED 23.2.15 (2015) SCC Online 7520
– Delhi High Court explained complete law on compounding of offences under Delhi VAT
• Haldiram India Pvt. Ltd. v. CCE, [(2014) 309 ELT 81 (Tri. - Del)] – CESTAT,
Delhi
– CESTAT has the power to extend the stay beyond the period of 365 days, as provided
under section 35C(2A) of Central Excise Act, if it is satisfied that the disposal of appeal
is not delayed for fault of the assessee.
Contd…
• Allen Diesels India Pvt. Ltd. v. Union of India, [(2016) 334 ELT 624] – High
Court of Delhi
– Refund of SAD paid utilizing DEPB scrips cannot be denied on the ground that the same
is not paid in cash. Conditions for claiming refund cannot be provided by way of circular
in addition to the conditions specified in the exemption notification .
• Kirby Building System v. Commissioner, Commercial Tax, Uttarakhand,
Appeal No. 129/2011 & 130/2011, AY 2007-08, Uttarakhand VAT Tribunal
– Consumables purchased for the manufacture / processing of Pre-engineered Steel
Building considered as raw materials and ITC is available against the said purchase
Contd…
• M/s Mercury Fabrics Pvt. Ltd. v. Commissioner, Trade & Taxes, New Delhi,
Appeal Nos. 198-199/ATVAT/10-11, Delhi VAT Tribunal.
– Recovery of insurance claim is an actionable claim even in cases where the partial
payment with respect to such recovery is made by the buyer of the salvage directly,
which cannot be subjected to the levy of VAT
• Seagram India Pvt. Ltd. v. Commissioner, Commercial Taxes, Appeal No.
119/11 & 120/11, AY – 2006-07, UP VAT Tribunal.
– License to use trademark is different from the transfer of right to use the trademark, as
there is a difference of exclusivity between the two. For there being absence of transfer
of right to use, there cannot be any levy of sales tax. The same has been upheld by the
Allahabad High Court and the SLP against the high court judgment stands rejected
Select Profiles
Mr. Puneet Agrawal
Partner
ALA Legal
• B.Com (H) from SRCC, Delhi University
• CA - ICAI Scholarship Holder
• LLB – Faculty of Law, Delhi University
• Previously at Lakshmikumaran and Sridharan
• Flair for lecturing and training - more than
300 lectures.
• Leading internal team on GST & engaged
towards the blog www.gstlawindia.in
• Specialized in business structuring and
contract negotiations and delivering result
oriented solutions.
Contact: +91-9891 89 8911
Email: puneet@alalegal.in
Mr. Vipan Aggarwal
Principal Advisor
ALA Legal
• B. Com (H) and Chartered Accountant (Fellow
member of ICAI)
• Professionally practicing since 1986
• Has vast experience of auditing, accounting,
financial management, business advisory and
consultancy.
• A specialist in devising systems for organizations
and has successfully devised control systems and
accounting systems in a number of organizations
of varied industries.
Contact: +91-9811 06 6838
Email: vipagrawal2004@gmail.com
Dedicated Team
Mr. Pawan Arora
Joint Partner
ALA Legal
• B. Com, CA and Law Graduate
• He has also worked in multinational companies
at managerial positions handling their Indirect
Taxation and has been instrumental in re-
designing their tax policies and streamlines their
systems from indirect tax perspective.
• During his tenure in the Industry, he gained vast
experience of in-house consultancy on Indirect
Tax issues.
• Currently leading the Consulting and Tax
Review services of the firm.
Contact: +91- 8800 09 1636
Email: pawan@alalegal.in
Mr. Dipankar Majumdar
Manager, Consulting-in-Charge, Kolkata
ALA Legal
• BA LLB from Army Institute of Law, Mohali
• Has handled high-value and voluminous indirect
tax litigations.
• He has conducted a number of indirect tax
reviews as well as internal team trainings for
clients of varied industries.
• Was associated with indirect tax team of KPMG
conducting Indirect tax Advisory, Litigation and
Compliances, et. al.
• Currently leading the Consulting and Tax
Review Services of ALA Legal, in Kolkata.
Contact: +91-9717 35 9398
Email: dipankar@alalegal.in
Major clients whom we have
represented – I
E.I. Dupont
PernordRicard
(Seagram)
Cairn Energy
Jubilant Oil & Gas
ABInBev(Budweiser)
PepsicoIndia
Hike Ltd.
Field Fresh Foods(Del
Monte)
HindustanNational
Glass
MTNL
Honda Cars
RITES Ltd.
Fortis
Steelcase
CSC
Oberoi Hotels
DHL Courier
Haier
KLJ Group
Major clients whom we have
represented – II
MKU Pvt. Ltd.
Bharti Soft Bank
Su-Kam
DS Group
RHC Holdings
Maxx Mobiles
Vedanta Group
Sab Miller
Aeroflot Airlines
Bharti Group
Barco
Moser Baer
HimadriChemicals
LuminoIndustries
Allen Diesels
Steel & Iron
Industries at Jalna(MH)
Shiv Vani Oil & Gas
MINDA
Auto-meter
Alliance
Major real estate clients whom we
have represented
UnitechLtd.
M3M Ltd.
Omaxe
ManiGroup
Avalon
Gillco
TDI Group
Emaar MGF
DLF
PuriConstruction
RahejaDevelopers
AshianaHomes
AshianaHomes
Ram-
prastha
SareGroup
AnsalGroup
ATS Group
CHDDevelopers
ATS Group
Industry Associations whom we have
represented
Industry Associations
Cable & Conductor
Manuf. Asso. PHD
Chamber of Commerce &
Industry
CREDAI
Developers & Builders
Forum
Solar Manuf. Asso.
LCPMA
(Leather Cloth & Plastic
Manuf. Asso.)
AIGMF
(All India Glass Manuf.
Asso.)
CONTACT US
Mr. Puneet Agrawal
Partner
puneet@alalegal.in
+91-9891898911
Mr. Pawan Arora
Joint Partner
pawan@alalegal.in
+91-8800091636
Mr. Vipan Aggarwal
Principal Advisor
vipagrawal2004@gmail.com
+91-9811 06 6838
NEW DELHI
Mr. Vivek NewatiaDirector, S. Jaykishan Consulting Pvt. Ltd.
vnewatia@sjaykishan.com
+91-9831088818
Mr. Dipankar MajumdarConsulting-in-Charge, Kolkata
dipankar@alalegal.in
+91-9717359398
KOLKATA
To be updated on GST please visit our blog
www.gstlawindia.in
CONTACT US