DB & Associates
DB & Associates is a dedicated law firm specializing in GST notices, Indirect Taxation, MSME matters, and GST litigation services. We provide professional legal assistance to businesses, traders, startups, MSMEs, and professionals facing GST and commercial dispute related issues.
With extensive experience and focused practice in GST laws and the MSME Development Act, our firm handles GST notices, show cause notices (SCN), registration cancellation matters, ITC disputes, audits, investigations, and appeals before the appropriate authorities. We also assist clients in MSME payment recovery matters under Section 18 of the MSME Development Act, including filing claims before the Micro and Small Enterprises Facilitation Council (MSEFC) and representing clients in conciliation and arbitration proceedings for recovery of delayed payments along with statutory interest.
Our firm has a focused practice in GST notice matters, GST litigation, and MSME payment recovery disputes, providing strategic legal solutions and effective representation before tax authorities, facilitation councils, and courts. We understand that receiving a GST notice or facing delayed payment disputes can be stressful and confusing for businesses. Our goal is to provide clear guidance, timely action, and strong legal representation to protect our clients from penalties, recovery actions, and unnecessary legal complications.
Our Expertise
GST Appellate Expertise
DB & Associates maintains a focused and specialised practice in GST Appeals and Appellate Litigation. Led by Adv. Dashrath Bhargarh, the firm is dedicated to challenging adverse adjudication orders and securing effective relief at the appellate stage.Our expertise lies in drafting structured and legally sustainable appeals against tax demand, interest, and penalty orders passed under Sections 73 and 74 of the GST Act. Each appeal is prepared with detailed analysis of factual records, statutory provisions, procedural safeguards, and judicial precedents to ensure a strong and defensible appellate strategy. The firm regularly represents clients before the First Appellate Authority and the GST Appellate Tribunal (GSTAT), including filing stay applications against recovery and attachment proceedings. In appropriate cases involving jurisdictional errors or violation of natural justice, constitutional remedies before the High Court are also pursued. Our approach is litigation-driven, evidence-based, and strategically aligned to reduce tax exposure, mitigate penalties, and protect business continuity.
MSME Expertise
DB & Associates maintains a focused and specialised practice in MSME payment recovery and dispute resolution under the MSME Development Act, 2006. Led by Adv. Dashrath Bhargarh, the firm is dedicated to assisting Micro and Small Enterprises in recovering delayed payments along with statutory interest and securing effective relief through proceedings before the Micro and Small Enterprises Facilitation Council (MSEFC). Our expertise lies in handling MSME payment recovery matters under the MSME Development Act, 2006, particularly proceedings initiated under Section 18 for recovery of delayed payments along with statutory interest. Each case is prepared after a detailed examination of contractual terms, invoices, payment records, and relevant statutory provisions to ensure a legally sustainable recovery claim. The firm regularly represents Micro and Small Enterprises before the Micro and Small Enterprises Facilitation Council (MSEFC), including participation in conciliation and arbitration proceedings for resolution of payment disputes and recovery of dues. In appropriate cases involving jurisdictional issues, contractual disputes, or procedural irregularities, legal remedies before appropriate courts are also pursued to protect the rights of MSMEs. Our approach is litigation-driven, evidence-based, and strategically aligned to secure timely recovery of dues, enforce statutory rights of MSMEs, and safeguard the financial stability and business continuity of our clients.
Adv. Dashrath Bhargarh
(GST Appeals, MSME Litigation, Tribunal & High Court Litigation Specialist)The Goods and Services Tax regime has fundamentally transformed the landscape of indirect taxation in India, while the MSME Development Act, 2006 has established a significant statutory framework for protection and recovery of dues of Micro and Small Enterprises. While GST has introduced a unified system of indirect taxation, its enforcement mechanisms have generated a substantial volume of adjudication orders, tax demands, penalties, recovery actions, and consequential appellate litigation. Similarly, the MSME framework has led to increasing proceedings relating to delayed payment disputes, conciliation, arbitration, and enforcement of MSME awards. Having been engaged in indirect tax and commercial dispute matters since 2010, I have closely witnessed the transition from the pre-GST regime to the current GST structure while also handling payment recovery and dispute resolution matters under the MSME Development Act. This sustained professional involvement has provided deep insight into statutory interpretation, limitation principles, procedural safeguards, and the evolving judicial approach governing GST litigation as well as MSME dispute resolution proceedings.
At DB & Associates, a significant and principal focus of our practice is devoted to GST Appeals, Tribunal Litigation, and MSME dispute resolution matters. We specialize in challenging adverse adjudication orders passed under Sections 73 and 74 of the GST Act, contesting tax demand, interest, and penalty exposure through structured appellate remedies. Every matter is examined with meticulous attention to jurisdictional competence, evidentiary standards, statutory compliance, and applicable judicial precedents.
Our appellate strategy includes drafting comprehensive and legally sustainable grounds of appeal, securing interim stay against coercive recovery actions, and representing clients before the First Appellate Authority and the GST Appellate Tribunal (GSTAT).Alongside GST litigation, our firm has also been regularly handling MSME payment recovery and dispute resolution matters under the MSME Development Act, 2006. We assist Micro and Small Enterprises in recovery of delayed payments along with statutory interest through proceedings before the Micro and Small Enterprises Facilitation Council (MSEFC), including conciliation, arbitration, and enforcement of MSME awards.In cases involving jurisdictional overreach, arbitrary attachment, or violation of principles of natural justice, we invoke writ jurisdiction before the High Court to ensure judicial scrutiny and constitutional protection of statutory rights. GST and MSME disputes directly affect business continuity, financial stability, and commercial credibility.Our objective is not merely to respond to departmental proceedings or payment disputes, but to secure legally sustainable and defensible outcomes through focused appellate advocacy and structured litigation strategy.At DB & Associates, professionalism, ethical advocacy, and disciplined litigation practice form the cornerstone of our work.
Reach Us
Plot No- 100A/5, Hans Enclave, Near Jain Mandir, Rajiv Chowk, Gurugram 122001