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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Great Relief for Taxpayers – Reduction in Pre-deposit for Penalty-only Appeals under GST

In a major relief for taxpayers, the Government has reduced the pre-deposit requirement for filing appeals in penalty-only cases under GST. Pursuant to the GST Council’s 55th Meeting recommendations, the Finance Act, 2025 amended Sections 107(6) and 112(8) of the CGST Act to lower the pre-deposit from 25% to 10% for appeals before the Appellate Authority, and to prescribe an additional 10% for appeals before the Appellate Tribunal. The amendment, effective 1 October 2025, ensures fair access to justice and eases the compliance burden on small taxpayers and individuals.

Department for Revenue amended the Notification by inserting conditions and eligibility for taking input tax credit under Section 16 and Section 148 of the CGST Act

Articles and Publications

CESTAT F.O. of M/s Agarwal Builders

 CESTAT F.O. of Meenu Builders and Nahar Singh

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