About Advocate Simran Kumari | GST, Income Tax, DRT & SARFAESI Lawyer in Patna

GST · Income Tax · DRT · SARFAESI · Patna, Bihar · BR/1115/2023

About Advocate Simran Kumari Tax & Recovery Law Practice in Patna

Q: What should I do if I receive a SARFAESI Section 13(2) notice?

You have 60 days to discharge the liability or file a written representation under Section 13(3A) with 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) measures.

Advocate Simran Kumari is a Patna-based advocate practising GST, Income Tax, DRT and SARFAESI law. She represents businesses, professionals and individuals before the GST authorities, the DGGI, the Debt Recovery Tribunal Patna, the DRAT, the GST Appellate Tribunal and the Patna High Court.

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GST Notices DGGI Summons DRT Defence SARFAESI Patna HC

GST

Advisory & Appeals

DRT

Defence & Recovery

SARFAESI

13(2) & Section 17

Income Tax

Appeals & ITAT

i Informational Browse practice areas GST, Income Tax, DRT and SARFAESI — organised by statutory provision, form and forum. ii Service Engage the chamber Advocate-assisted replies, applications, appeals and writ petitions — from notice to final remedy. iii Transactional Send your brief Send your notice, demand or order and get a same-day assessment from the Kankarbagh chamber.

Process Overview

From the first notice to the final remedy

Every matter moves through a defined statutory path. Knowing the path is the first step.

Notice / Demand

GST · DGGI · SARFAESI 13(2) · DRT

Reply / Representation

Within statutory timeline

Adjudication

DRC-07 · DRT order · 13(4) measures

Appeal

APL-01 · GSTAT · DRAT

High Court

Patna HC writ under Art. 226

Practice Areas

Four practice areas, one chamber

Tap a tab to explore the provision, the form and the remedy.

GST Advisory, Notices & Appeals

The GST practice covers the full compliance and dispute lifecycle — from registration and ITC advisory through notice reply, appeal and Patna High Court writ petition.

Advisory & Compliance

GST registration, amendment, cancellation and revocation
Input Tax Credit — GSTR-2B mismatch, Section 17(5) exclusions, Section 16(4) time limit
Rule 86A blocked credit and its remedies
E-Way bill compliance, detention and penalty under Sections 129 and 130
Refund claims and remedies for rejection

Notices & Investigations

ASMT-10 — scrutiny notice under Section 61
DRC-01 — show cause notice under Section 73 or 74
DRC-07 — demand order
REG-17 — cancellation of registration
DGGI summons under Section 70 — response drafting and representation

Appeals & Litigation

APL-01 first appeal under Section 107 — 10% pre-deposit
GSTAT appeal under Section 112 — additional 20% pre-deposit
Patna High Court writ under Article 226 for jurisdictional error

Income Tax — Appeals, Advisory & ITAT

On the direct tax side, the practice handles assessment, reassessment and appellate proceedings before the Commissioner (Appeals), the ITAT and the Patna High Court.

Appeals

First appeal before the Commissioner (Appeals) — CIT(A)
Second appeal before the Income Tax Appellate Tribunal (ITAT)
Appeal to the Patna High Court on substantial questions of law

Advisory & Compliance

Tax planning for businesses, professionals and individuals
TDS compliance and advance tax advisory
Return filing discipline and audit preparedness

Assessment & Reassessment

Representation in scrutiny and faceless assessment proceedings
Response to notices under Sections 143(2), 148 and 148A
Documentation and reconciliation support

Debt Recovery Tribunal — Defence & Recovery

The DRT Patna hears two categories of proceedings — recovery applications under Section 19 of the RDB Act, 1993, and SARFAESI applications under Section 17. The practice handles both sides.

Section 19 RDB Act — Bank Recovery

Defence of borrowers, guarantors and mortgagors
Challenge to debt quantum, interest calculation, guarantee and mortgage validity
Limitation and jurisdiction objections

Counterclaim & Set-off

Counterclaim under Section 19(6) to (11) of the RDB Act
Set-off of amounts already paid
Challenge to recovery certificate and attachment orders

DRAT Appeal

Appeal under Section 20 of the RDB Act to DRAT Allahabad
DRAT pre deposit under Section 21 — 50% of debt, reducible to 25%
Section 22(2) recall where the appeal is dismissed for non-compliance

SARFAESI Act, 2002 — Enforcement & Defence

The SARFAESI Act, 2002 gives secured creditors the power to enforce security without court intervention. The statute also provides structured defences for the borrower.

Section 13(2) Demand Notice

60 days to discharge the liability or represent
Defective notice as a ground of challenge — wrong amount, wrong account, wrong borrower

Section 13(3A) Representation

Written representation or objection to the secured creditor within the 60-day window
Creditor must respond within 15 days with reasons

Section 13(4) Enforcement Measures

Taking possession, transfer, or management of the secured asset
Mandatory 30-day sale notice under Rule 8(6) of the SIER 2002

Section 17 Application Before DRT

Challenge to Section 13(4) measures before DRT Patna within 45 days
Stay and interim relief, restoration of possession
Appeal to DRAT under Section 18 — 50% pre deposit, reducible to 25%

Not sure which remedy applies to your matter?

Send the notice and get a same-day note on the process and next steps.

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Statutory Timelines

DRT and SARFAESI — the dates that decide the matter

Missing a statutory deadline in a recovery matter can mean loss of the asset. These are the key timelines.

SARFAESI and DRT — key provisions and timelines
Stage	Provision	Timeline
Section 13(2) demand notice	SARFAESI Act, 2002	60 days to discharge or represent
Section 13(3A) representation	SARFAESI Act, 2002	Within the 60-day period
Creditor's response	Section 13(3A) proviso	15 days
Section 13(4) enforcement	SARFAESI Act, 2002	After 60 days + rejection of representation
Sale notice	Rule 8(6), SIER 2002	30 days before sale
Section 17 application	SARFAESI Act, 2002	Within 45 days of Section 13(4) measures
Section 18 DRAT appeal	SARFAESI Act, 2002	30 days from DRT order
Section 20 DRAT appeal	RDB Act, 1993	30 days from DRT order
Section 21 DRAT pre deposit	RDB Act, 1993	50% of debt due, reducible to 25%

Why This Chamber

What you get when you engage this advocate

Direct advocate contact

Your notice, demand or order is handled by the advocate herself — not routed through intermediaries.

Multi-forum familiarity

Patna High Court, DRT Patna, DRAT Allahabad, GSTAT, DGGI, CIT(A) and ITAT — handled as one strategy.

Chamber in Kankarbagh

P.C. Colony, Kankarbagh, Patna – 800020. Easily accessible for any consultation.

Practical, not theatrical

Advice grounded in the CGST Act, 2017, Income-tax Act, 1961, RDB Act, 1993, SARFAESI Act, 2002 and current Patna HC authority.

How to Engage

A four-step intake for your matter

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.

Assessment call

Short call to establish the applicable provision, the forum, the reply deadline and the documents required.

Written scope

Written scope and fee note 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.

Checklist & Counsel

What to prepare, and who handles it

✓

Practical checklist

Note the exact statutory form and reply deadline.
Identify the provision — Section 61, 73, 74, 70, 13(2) or 19.
Collate the relevant records — returns, invoices, loan statements, notices.
For SARFAESI, verify the Section 13(2) demand — amount, asset, borrower.
Prepare a written reply with statutory citations and evidence.
File within deadline on the appropriate portal or forum.
Attend the personal hearing and record submissions.
If adverse order passed, evaluate the appeal within limitation.

⚖

Advocate Simran Kumari

GST · Income Tax · DRT · SARFAESI

Enrolled with the Bar Council of Bihar — Enrolment No. BR/1115/2023. Practises before the Patna High Court, DRT Patna, DRAT Allahabad, GST appellate authorities, the DGGI and Income Tax forums.

Chamber: P.C. Colony, Kankarbagh, Patna – 800020

Phone: +91 92314 45078

Email: advocatesimrankumari@gmail.com

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FAQs

Frequently asked questions

Who is Advocate Simran Kumari?

Advocate Simran Kumari is a Patna-based advocate practising GST, Income Tax, DRT and SARFAESI law. Enrolled with the Bar Council of Bihar (BR/1115/2023), she practises before the Patna High Court, DRT Patna, DRAT Allahabad, GST appellate authorities, the DGGI and Income Tax forums from her chamber at P.C. Colony, Kankarbagh, Patna – 800020.

What should I do if I receive a GST notice?

Do not ignore it. GST notices under ASMT-10, DRC-01 or REG-17 carry strict statutory timelines. A missed reply can result in an ex-parte demand order. Consult immediately so a documented reply can be filed within time.

What should I do if I receive a SARFAESI Section 13(2) notice?

You have 60 days to discharge the liability or file a written representation under Section 13(3A) with 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) measures.

What is a Section 17 application under SARFAESI?

A Section 17 application is filed before the DRT by a borrower aggrieved by Section 13(4) enforcement measures — possession, sale, transfer or management. The DRT can examine whether the debt is due, whether the security interest is enforceable, and whether procedure was followed. It can restore possession and declare the enforcement illegal.

Can you represent me before the DRT Patna?

Yes. Advocate Simran Kumari represents borrowers, guarantors, mortgagors and financial institutions before DRT Patna in Section 19 RDB Act recovery applications and Section 17 SARFAESI applications, including counterclaims and set-offs.

Can you represent me before the DGGI?

Yes. DGGI summons under Section 70 of the CGST Act and departmental investigations are handled with careful drafting of statements and documentary responses that protect your rights.

What is the DRAT pre deposit and can it be reduced?

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 held that even the High Court cannot waive it entirely.

Where is the chamber located?

P.C. Colony, Kankarbagh, G-8, Patna, Bihar 800020. Consultations Monday to Saturday, 10:00 AM to 7:00 PM. Call +91 92314 45078 or email advocatesimrankumari@gmail.com.

GST notice, DGGI summons, SARFAESI demand or DRT matter?

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.

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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: 16 October 2026.

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