Knowledge Partner of:

Firm Profile(www.alalegal.in)

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