Daliya Singh is a Counsel in the Taxation Group at DMD Advocates. She has significant experience handling complex matters across indirect taxation, commercial and civil litigation, arbitration, and insolvency law.

Her practice focuses on indirect tax disputes spanning Goods and Services Tax (GST), Customs, Service Tax, and Central Excise. She regularly represents leading Indian and multinational companies before adjudicating and appellate authorities, the Directorate General of GST Intelligence (DGGI), the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), High Courts across the country, and the Supreme Court of India, on issues including classification of goods and services, valuation disputes (including transaction value and related-party pricing), taxability of cross-border and domestic transactions, eligibility for exemptions and concessions, duty drawback and refund claims, and disputes concerning Input Tax Credit (ITC), including denial and reversal of credit. Her practice also extends to issues arising under the Foreign Trade Policy (FTP), Advance Authorization, and the SEZ regime, and advance rulings under GST and Customs. She assists clients in preparing responses to show cause notices, represents them in audit and investigation proceedings initiated by tax authorities (including DGGI and DRI), and advises on litigation strategy at every stage, from adjudication through appellate and writ remedies.

Daliya has also advised and appeared in matters under the Insolvency and Bankruptcy Code, 2016 (IBC), and has handled writ petitions before various High Courts and the Supreme Court, including constitutional challenges to GST provisions.

She pursued her B.A. LL.B. (Hons.), with a specialization in Energy Laws, from the University of Petroleum and Energy Studies, Dehradun, in 2017. Prior to joining DMD Advocates, she worked with Kamath & Kamath, HSA Advocates, and Lakshmikumaran & Sridharan Attorneys.