Welcome to BAVM

BAVM is an association of lawyers practicing in the Supreme Court, High Courts, Tribunals, CESTAT, PMLA, Settlement Commission, National Company Law Tribunal, National Company Law Appellate Tribunal, National Green Tribunal and other Forums. The foundation of BAVM has been laid under the guidance of Late Mr. R. K. Garg (Former Judge) & Late Mr. P. N. Awasthi (Advocate) who mentored us and gave a vision.

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We, assist our clients in the areas of Advisory, Litigation and Research, Legal Opinions (Consultation), in the domains of GST,  Customs, Central Excise, Service Tax, FEMA, Money Laundering, Environment and other matters with our utmost effort to deliver the best before the respective Forums.

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GSTAT - Advisory for token generation for filing appeals

The Goods and Services Tax Appellate Tribunal (GSTAT), through Order No. 156/2026 dated 10 July 2026, introduced an additional token-generation mechanism for appellants facing difficulties filing through the GSTAT e-filing portal. Eligible appellants may generate a token on or before 31 July 2026 to record their intent to file within the due date. The complete appeal must then be filed within 60 days of token generation, subject to applicable provisions and verification.

GST Circular No. 255/01/2026-GST dt. 25.06.2026

Circular No. 255/01/2026-GST, dated 25 June 2026, clarifies jurisdiction when a taxable person migrates or transfers from one jurisdiction to another. It explains the validity of actions already taken and identifies the authority competent to conduct pending and consequential proceedings after transfer.

GSTAT Appeal Filing Deadline Extended!

The Government extended the due date for filing appeals before the Goods and Services Tax Appellate Tribunal under Sections 112(1) and 112(3) to 31 July 2026. The PIB release announcing the extension was posted on 30 June 2026.

Articles and Publications

“Business Facilitator in Rural Areas Entitled to Service Tax Exemption: CESTAT”

The CESTAT, New Delhi, in Final Order No. 50879/2026 decided on 13 May 2026, held that Shri Shyam Lal’s services as a Business Facilitator and Direct Selling Agent for HDFC Bank in rural and remote areas qualified for exemption under Serial No. 29(g) of Notification No. 25/2012-ST. The Tribunal set aside the impugned order and allowed the appeal with consequential relief.

"Department's Prior Knowledge Through Audits Defeats Extended Limitation: CESTAT"

The CESTAT, New Delhi, in Final Order No. 50880/2026 decided on 13 May 2026, held that the service-tax demand against Shri Sohan Lal Mathur for 2008–09 to 2011–12 was barred by limitation. The Tribunal noted the Department’s prior audits and awareness of the appellant’s activities, set aside the impugned order, and allowed the appeal with consequential relief.

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