P.C. Colony, Kankarbagh, Patna, G-8, 800020
GST · Income Tax · DRT · SARFAESI · Patna, Bihar
Advocate Simran Kumari — GST, Income Tax, DRT and SARFAESI lawyer in Patna. From the first notice to the final remedy before the Patna High Court, DRT Patna, DRAT Allahabad, GSTAT and ITAT — one chamber, four practice areas, one continuous strategy.
GST
Advisory & Appeals
DRT
Defence & Recovery
SARFAESI
13(2) & Section 17
Income Tax
Appeals & ITAT
Pick the notice, demand or order you're holding — see the deadline, form and forum instantly.
Your next step
Download the full notice from the portal. Identify the section (61, 73, 74 or 74A), tax period and alleged discrepancy. Prepare a point-wise reply with reconciliation schedules, invoices and statutory citations.
Your next step
Every statement made to the DGGI is on record. Pre-appearance briefing, document compilation and statement review are essential. The Delhi High Court has clarified that a Section 70 summons is an inquiry — not initiation of proceedings.
Your next step
A well-drafted Section 13(3A) representation is the first effective defence — it must be in writing and the bank must respond within 15 days. Grounds include wrong amount, wrong account, defective service, and non-compliance with the 60-day rule.
Your next step
The 45-day window under Section 17 is mandatory — the Karnataka High Court has held that the DRT cannot condone delays beyond this. Grounds include non-compliance with the 30-day sale notice under Rule 8(6), sale below reserve price, and defective valuation.
Your next step
The 45-day outer limit is absolute. Defence strategy includes scrutiny of the debt quantum, interest calculation, validity of guarantee and mortgage, and limitation. Counterclaim or set-off under Section 19(6)–(11) can be raised.
Your next step
A Section 148A(b) show cause notice requires a reply with supporting documentation. The Patna High Court has ruled that non-response to an invalid notice does not make the subsequent notice valid — a properly drafted reply is essential.
Select a tile above to see the applicable deadline, form and forum.
Every day matters. These are the outer limits that cannot be extended once missed.
System-generated ITC mismatch intimation between GSTR-3B and GSTR-2B. Only 7 days to respond. Missing it triggers a DRC-01 show cause notice.
File before DRT Patna within 45 days of Section 13(4) measures. The Karnataka High Court has held that the DRT cannot condone delays beyond 45 days.
You have 60 days from the Section 13(2) demand notice to discharge the liability or file a Section 13(3A) representation. This window is where most matters are won.
Fill this short form — it reaches advocatesimrankumari@gmail.com directly. You'll get a same-day acknowledgment.
Or reach directly
Prefer not to fill the form? Contact the chamber on any of these channels.
46 detailed guides across GST, Income Tax, DRT and SARFAESI. Expand a section to jump straight to your topic.
Notices & Replies
Investigations
Appeals & Litigation
Registration
Notices & Assessment
Recovery & Rectification
Advisory & Transition
DRT Patna — Defence & Overview
DRAT Appeals & Pre Deposit
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Your GST notice, DGGI summons, SARFAESI demand, DRT application or Income Tax appeal is handled by the advocate herself — not routed through intermediaries or call centres.
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Patna High Court, DRT Patna, DRAT Allahabad, GSTAT Patna Bench, ITAT Patna Bench, DGGI and GST appellate authorities — handled as one continuous strategy.
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P.C. Colony, Kankarbagh, Patna – 800020. Open everyday, 10:00 AM – 7:00 PM. Easily accessible from all parts of Patna and Bihar.
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Advice grounded in the CGST Act 2017, Income-tax Act 1961, RDB Act 1993, SARFAESI Act 2002 and current Patna High Court authority.
The chamber works with current authority — not outdated commentary.
Patna High Court · 2026
DRAT can recall a dismissal for non-compliance with the DRAT pre deposit under Section 22(2) of the RDB Act. The dismissal is procedural — it does not extinguish the statutory right of appeal.
Supreme Court · 2021
Complete waiver of the DRAT pre deposit is impermissible — even the High Court cannot waive it entirely. Minimum deposit of 25% is mandatory where reduction is sought.
Supreme Court
A borrower can file a Section 17 application before the DRT even if the mortgaged property belongs to a guarantor or third party. "Any person aggrieved" is construed widely.
Karnataka High Court
The DRT cannot condone delays beyond the 45-day mandatory period under Section 17. Filing within 45 days is essential — the clock runs from the Section 13(4) measure.
Delhi High Court
A Section 70 summons is an inquiry under the CGST Act — not initiation of proceedings. A person summoned does not thereby become an accused.
Supreme Court · Celir LLP
The right of redemption under Section 13(8) is lost once the auction notice is published. Strict compliance with Rule 9 of the SIER 2002 is mandatory for a valid sale.
Send the notice or order
Share the GST notice, DGGI summons, SARFAESI Section 13(2) demand, DRT application or Income Tax query by WhatsApp or email. Same-day acknowledgment from the Kankarbagh chamber.
Assessment call
A short call to establish the applicable provision, the forum, the reply deadline and the documents required.
Written scope
Written scope of the engagement and the fee arrangement for the relevant stage — notice reply, application, appeal or writ petition.
Filing and representation
Drafting, compiling, filing within deadline, and representing you before the appropriate authority, tribunal or the Patna High Court.
Direct answers to the questions that matter most.
Advocate Simran Kumari is a Patna-based advocate practising GST, Income Tax, DRT and SARFAESI law. She is enrolled with the Bar Council of Bihar (Enrolment No. BR/1115/2023) and practises before the Patna High Court, DRT Patna, DRAT Allahabad, GSTAT Patna Bench, ITAT Patna Bench, the DGGI and GST appellate authorities.
In 2024, she filed W.P.(C) 10159/2024 before the Delhi High Court seeking fair remuneration and stipend guidelines for junior advocates and interns. Following this, the Bar Council of India recommended monthly stipends of ₹20,000 for urban areas and ₹15,000 for rural areas.
Do not reply in the first 24 hours. Download the complete notice and every attachment from the GST portal. Identify the form (ASMT-10, DRC-01, DRC-01C, REG-17), the section invoked, the tax period and the exact reply deadline.
ASMT-10 requires a reply in ASMT-11 within 30 days. DRC-01 requires a reply in DRC-06 within 30 days. DRC-01C gives only 7 days. REG-17 gives 7 working days.
A first appeal under Section 107 must be filed within three months from communication of the order, with a further one month condonable — total four calendar months. The Patna High Court has held that the GST appeal time limit cannot be extended beyond four months.
A first appeal in Form GST APL-01 under Section 107 requires a pre-deposit of 10% of the disputed tax. A second appeal before the GSTAT under Section 112 requires an additional 20% of the remaining disputed tax.
You have 60 days from the date of the Section 13(2) notice to either discharge the liability or make a written representation under Section 13(3A) to the secured creditor. The creditor must respond within 15 days. A well-drafted Section 13(3A) representation is the first effective defence against Section 13(4) enforcement measures.
A Section 17 application is filed before the DRT by a borrower aggrieved by Section 13(4) enforcement measures — possession, sale, transfer or management. It must be filed within 45 days of the measures. The DRT can examine whether the debt is due, whether the security interest is enforceable, and whether the procedure was followed.
Under Section 19(5)(i) of the RDB Act, a written statement must be filed within 30 days of service of summons. The Presiding Officer can extend by a further 15 days in exceptional cases — maximum 45 days. The Delhi High Court has held that the 45-day deadline is absolute.
The DRAT pre deposit is 50% of the debt due under Section 21 RDB Act or Section 18(1) SARFAESI, reducible to not less than 25% for reasons recorded in writing. Complete waiver is not permissible — the Supreme Court in Kotak Mahindra Bank v. Ambuj A. Kasliwal has held that even the High Court cannot waive it entirely.
The Income-tax Act 2025 came into force on 1 April 2026. However, all proceedings relating to tax years beginning before 1 April 2026 — including pending assessments, reassessments, penalties and appeals — continue under the Income-tax Act 1961 under Section 536 (Repeals and Savings). No new appeal needs to be filed.
P.C. Colony, Kankarbagh, G-8, Patna, Bihar – 800020. The chamber is open every day of the week — Monday to Sunday — from 10:00 AM to 7:00 PM. Call +91 92314 45078 or WhatsApp to schedule a consultation.
Send your notice or order to the chamber today. As a GST, Income Tax, DRT and SARFAESI lawyer in Patna practising from Kankarbagh, Advocate Simran Kumari reviews the matter, identifies the applicable form and forum, and issues a written scope before work begins.
Disclaimer
This page is published for general information only and does not constitute legal advice or solicitation. GST law, Income Tax law, DGGI procedure, SARFAESI enforcement, DRT and DRAT procedure, statutory forms, limitation periods and pre deposit requirements are amended from time to time. The applicable position on any matter must be verified against the current statutory text and the facts of the particular matter. Engagement of the chamber is subject to a written scope and fee arrangement. No outcome is guaranteed.
Law last checked: 20 October 2026.
