Member Profiles

Gagan Kumar is a commerce graduate from Delhi University and a law graduate registered with the Bar Council of Delhi and a fellow member of the Institute of Chartered Accountants of India. Over the years, he has advised a number of domestic and international companies on tax issues relating to Corporate Tax, Transfer Pricing, Mergers and Restructurings, Value Added Tax, Central Excise, Custom, Service Tax, etc. He handles litigation matters at various levels up to the Supreme Court. He has advised on structuring options to various Private Equity funds. He has advised several companies on mergers and acquisitions including some of the Indian leg of global hive offs. In addition, he has advised on general tax and corporate matters.

Rajat Bose joined the Firm in March 2019 and heads the Indirect Tax practice of the Firm. Rajat was an Executive Director in a Big 4 consulting firm specialising in indirect tax and customs advisory, litigation and compliance prior to joining Shardul Amarchand Mangaldas. At the firm, his focus is on tax planning, advisory and litigation support services in the area of Goods & Services Tax (GST), Customs, Excise, Value Added Tax Laws and Foreign Trade laws. He has been well recognized in the industry as one of the thought leaders on GST laws and has successfully advised various domestic and multinational client on implementation and transition issues relating to GST. He is also a part of various expert committees of business chambers on GST. Rajat has assisted various companies in making representation before the central and state governments including Central Board of Excise and Customs on various issues pertaining to interpretation, classification, exemptions, concessions etc. under the GST and other indirect tax laws. He is also regularly representing clients and arguing before various executive and judicial foras including Tribunals, various High Courts and Supreme Court of India on indirect tax matters. Rajat has in-depth experience in advising various International and Indian Clients from Oil & Gas, Automotive, Information Technology, Infrastructure, Telecommunication, FMCG and Health Care sectors on complicated indirect taxes issues including regulatory frame work under Foreign Trade Policy and laws governing Special Economic Zones, Export Oriented Undertaking etc. Select Experience Statement Assisted India’s largest passenger vehicle manufacturer in designing the E-Way Bill process including, conceptualizing, implementing and handholding the client till go-live date; Assisted India’s largest passenger vehicle manufacturer in implementing robotics to assist in reconciliation of Input Tax Credits from airline companies as well as reconciliation between GSTR 2A and GSTR 3B; Assisted German luxury car maker in comprehensive Customs and trade procedure and compliance review across 3 locations in India; Assisted German luxury car maker in routine GST advisory as well as compliances; Assisted Chinese car maker in GST implementation in India and Customs classification of import of various automobile parts and components including for EV in India; Assisted Japanese two wheeler company in GST implementation and compliances in India; Assisted Swedish car manufacturer towards proceedings initiated by the Department of Revenue Intelligence (DRI); Assisted various auto components manufacturers with GST advisory, compliances, obtaining State level incentives, M-SIPS etc. Advising Clients on various aspects of GST including impact analysis, transitionary challenges, requirement of business structuring for smooth transition to GST, changes required in existing contractual arrangement ; Advising Clients on applicability of indirect taxes including service tax, central excise duty, VAT/sales tax laws on various business transactions including securitization, corporate restructuring procurement and distribution models etc.; Advising Clients on structuring various business arrangements such as turnkey contracts, EPC contracts, Metro Projects, secondment agreements, franchise agreements, technical know-how agreements etc. with a view to optimize indirect tax incidence; Assisting Client in determining correct classification/valuation of the goods/services and rate of indirect taxes applicable in India inter-alia including current import/export policies governing International trade; Drafting and filing reply to show cause notices, appeals, writ petitions etc. and representing clients before various judicial fora including Commissioner (Adjudication), Commissioner (Appeals), Customs, Excise & Service Tax Appellate Tribunal, High Court and Supreme Court on various complicated indirect tax issues including GST on ocean freight, Service tax on mining leases, leasing/right to use, franchisee arrangement, export of services, customs and excise classifications, state excise duties etc.; Providing compliance support to client with respect to day to day compliances such as computation of credits, finalization of returns and refund applications Assisting clients in obtaining approvals, licenses and registrations under SEZ laws, EoU / STPI Schemes, Customs and Foreign Trade Policy etc.; Conducting indirect tax due diligence and health checks for clients in manufacturing, service or trading sectors with a perspective to analyse the compliance level under indirect taxes and highlighting possible exposure on account of non-compliance with or incorrect interpretation of indirect tax laws. Professional Memberships Bar Council of India Education Bachelor of Socio Legal Studies, LL.B, ILS Law College, Pune University Insights Delay in setting-up GST appellate tribunal: A pothole for justice? Tax technology and indirect tax in India: The evolution and adoption of a digital backbone Five years of GST in India Union Budget 2022: Key Changes in GST Compliance Budget 2022: FM Sitharaman announces changes to indirect tax regime Budget 2022: Amend CGST to bring input tax credit under inverted duty refunds Budget 2022: Tax holidays, exemptions expected to reduce import dependence, increase domestic production PLI Scheme: A boost to green tech & emerging investment in evolutionary thinking PLI scheme for the steel sector: A shot in the arm GST Council 43rd meeting preview: Will the govt bite the bullet? Govt must unleash more GST concessions amid Covid-19 crisis Retrospective amendment in GST laws: A classic case of legislative overreach? Did budget 2021 hit the bull’s eye? Budget announcements on customs law to facilitate ease of doing business Union budget FY22: Decoding changes in customs law Budget expectations from indirect taxation perspective Government should rationalize GSTN portal to allow amendments Driving digital transformation in indirect taxation: Interplay of machine learning and data analytics with the regulatory framework in India Customs faceless assessment and CAROTAR 2020: Is there a contradiction in philosophy? Is the production linked incentive scheme a step towards ‘atmanirbhar bharat’? The GST cess shortfall: Does tobacco hold the key? Why GST cess may not be enough for centre to compensate states E-invoicing: Are the businesses ready? To cut, or not to cut GST rates, that is the question SC: Ruling on impact on state industrial policy & incentive schemes Three years of goods and service tax – a recap with a future roadmap Budget insights 2019 Why advance authorisation holders still need to worry? ‘Sabka Vishwas’ legacy distribution resolution scheme, 2019: All you need to know Tax snippets: September 2019 Tax snippets: August 2019

Pooja Tidke has completed her degree in Law from the Government Law College, Mumbai and has been enrolled as an Advocate of the Bar Council of Maharashtra and Goa since 2005. She also holds a Bachelor of Commerce degree from H.R. College of Commerce and Economics, Mumbai. She leads the firm’s Dispute Resolution (Litigaton and Arbitration), insolvency law, intellectual property law, technology law and maritime law practices. She has led and been involved in several important civil, commercial and constitutional cases in the real estate, shipping, infrastructure, pharmaceutical, sports, media and entertainment as well as education sectors. She practices on the original as well as appellate side of the Bombay High Court and several other Courts across the city. Before founding Parinam Law Associates, she was a Partner at Juris Corp and ALMT Legal. She believes in proactively pursuing cases and adopts an expeditious approach towards effectively resolving disputes. Qualifications Enrolled as Advocate with the Bar Council of Maharashtra & Goa – 2005 LLB, Government Law College, Mumbai – 2005 B. Com, H.R. College of Commerce & Economics, Mumbai – 2002 Practice Areas Arbitration & Dispute Resolution Competition Law Dispute Resolution Intellectual Property Information Technology Insolvency Law & Data Privacy Law International Treaties & Conventions Media & Entertainment Marimtime Policy Languages English Hindi Marathi

Shivendra works on franchise assignments with various clients. This includes evaluating and structuring the franchise model and drafting of franchise- related documents including franchise agreement, collaboration agreement, product licence agreement, etc.; advising and providing regulatory assistance in connection with applying to governmental agencies for seeking approval of investments into India; resolution of franchisor /franchisee/consumer disputes through arbitration, conciliation, mediation and through court process.

Vishwang Desai is the Managing Partner and head of the corporate commercial practice group of Desai & Diwanji. PROFESSIONAL EXPERIENCE Vishwang has consistently advised on large and complex transactions across various sectors, including in relation to projects, energy & infrastructure, mergers & acquisitions, private equity, financings and banking. His experience includes advising on the full spectrum of deals, such as transaction structuring, regulatory advice, antitrust and competition laws, as well as FDI, RBI and FEMA-related issues. He has represented large multinational corporations, Indian business groups, private equity funds, multilateral agencies, export credit agencies, commercial lenders, guarantors and sponsors in some of the largest M&A, PE, energy and infrastructure deals in India. He also advises companies in relation to white collar crime, investigation and compliance and has been involved in several high profile investigations. He has been named as a leading lawyer in all the major global publications, is regularly included in the International Who’s Who of Business Lawyers as well as several top business lawyer lists, and has been repeatedly named ‘lawyer of the year’ by various publications. This is a general overview of Vishwang’s practice. Please contact him to receive a more detailed statement of his experience in any particular area of his practice. PRACTICE AREAS Mergers & Acquisitions Private Equity, Venture Capital & Start-ups Boardroom Strategy & Risk Management White Collar Crimes and Investigation Energy & Natural Resources Infrastructure & Project Development ACADEMIC QUALIFICATIONS Solicitor, Bombay Incorporated Law Society LL.B, University of Mumbai, Mumbai B.Sc, University of Mumbai, Mumbai PROFESSIONAL QUALIFICATIONS Admitted to practice in India LANGUAGES English (fluent) Hindi    (fluent) Gujarati (fluent) Marathi (fluent)