GST Appeals & Appellate Procedures

Ms. Neha Somani, ACA is a promising Chartered Accountant in practice having qualified in November 2014. Thereafter, since April 2015 she is associated with M/s Agarwal Sanjiv & Company, Chartered Accountants, dealing in Indirect Taxes with a specific focus on Service Tax, Customs and Goods and Services Tax. She has worked in different areas of Indirect Tax which, inter alia, include handling tax advisory, adjudication, litigation, GST audits and training

Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), aged 60, is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Fellow member of the Institute of Company Secretaries of India (ICSI) besides being an associate member of the Institute of Chartered Secretaries and Administration, London (UK). He is also a post-graduate in Accountancy and Business Statistics from the University of Rajasthan, Jaipur. He has been awarded Doctorate of Philosophy in Corporate Governance for the title “A Conceptual Approach to Corporate Governance: Preparation for Global Interface” from R.A. Poddar Institute of Management, University of Rajasthan, Jaipur and holds a Diploma in Corporate Governance (PMQ Course) from the ICSI. He is also a qualified Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI). Central Government (now MCA) had nominated him as a member on the Working Group constituted for suggesting changes in Companies Act to implement good Corporate Governance in 2002-03.
Dr. Agarwal has over thirty-five years of professional experience as a practicing Chartered Accountant with vast exposure in corporate laws, corporate governance, financial services and Indirect Taxation including Service Tax and Goods & Services Tax (GST). He has to his credit a large number of published articles in various professional journals, websites and economic dailies on various professional subjects including service tax, GST, accounting standards, corporate laws and corporate governance.
He has so far authored/edited more than 30 books on various professional subjects. Some of his popular books on indirect taxation, GST and corporate laws include:

• Service Tax Case Digest
• A Handbook of Service Tax: Law, Practice & Procedures
• Treatise on Service Tax
• Guide to Service Tax
• Accounting Standards and Corporate Practices
• Guide to Accounting and Accounting Standards
• Manual of Accounting Standards
• Guide to Indian Capital Market 
• Commentary on the Companies Act, 1956
• Corporate Governance – Concept and Dimensions 
• Audit Committee – Law & Practice 
• Guide to Goods & Services Tax (January, 2016)
• A Complete Guide to GST: Ready Reckoner in Q&A Format. (1e, November, 2016; 2e, October, 2017)
• Goods & Services Tax - Law & Practice (April, 2017)
• Goods & Services Tax - Law, Concepts & Impact Analysis of Select Industries (2e, May, 2017)
• Goods & Services Tax – Law, Concepts & Impact Analysis for Traders and Service Providers (August, 2017)
• Goods & Service Tax – Law, Concepts & Impact Analysis for Industry and Manufacturing Sector (September, 2017)
• Compendium of Judicial Pronouncements - Relevant under GST regime (January, 2018)
• Compendium of GST Cases with Summary (January, 2020, 4th edition)
• Compendium of GST Advance Authority Rulings with Summary (January, 2020, 2nd edition)
• Compendium of GST Anti-Profiteering Cases (January, 2020)

He is an active participant and speaker/faculty at National and Regional Seminars and Conferences on various professional topics organized by ICAI, ICSI, ICWAI and Apex Chambers. He is also a visiting faculty at various Management Institutes and Banks. He has addressed a large number of conferences, seminars/webinars including in-house training sessions on service tax, GST and other topics for Central/ State Governments, PSUs, ICAI/ ICSI/corporate houses etc. He has been a member of Secretarial Standards Board (SSB) constituted by the ICSI for five terms, member of Expert Advisory Board of ICSI for three terms and has also been a member of Indirect Tax Committee of ICAI in 2009-10. He had been a member of Advisory Group on GST constituted by the ICSI, member of Group for Tax reforms constituted by J&K Government and Chairman of GST Steering Committee of Board of Jammu and Kashmir Bank Ltd.
He is also actively associated with the Institute of Chartered Accountants of India, The Institute of Company Secretaries of India, various apex level Chambers of Commerce & Industries, various Trade Bodies, and Stock Exchanges. He has been a SEBI nominated director on the Board of Jaipur Stock Exchange Ltd. and JSEL Securities Ltd. and an independent director on the Board of State Bank of Bikaner & Jaipur (a SBI Group Bank), Rajasthan Financial Corporation, Jammu & Kashmir Bank Ltd. and other companies. Being a professionally qualified director, he has chaired Audit Committee of the Board wherever he has been a board member. Corporate governance has been his passion and he has been advising corporate entities on good practices to be followed and how to improve governance. 
Dr. Agarwal is registered on Independent Director’s Data bank for life time being maintained by India Institute of Corporate Affairs.