Anirudha Samantaray
Advocate, Indirect Taxation
Gurugram
Summary
Dedicated legal professional offering expertise in Indirect Taxation Laws with 9+ years of practical experience within the authorities as well as the industry. Organized and dependable candidate successful at managing multiple priorities with a positive attitude. Consistently achieve a high level of personal integrity with a commitment to personal growth. Persuasive expert analyzes complex legal issues, formulates legal arguments and provides sound advice on wide range of topics. Adept at navigating legal systems, leveraging resources and communicating with clients. Thorough understanding of precedents and regulations.
Overview
9
9
years of professional experience
1
1
Certification
3
3
Languages
Work History
Independent Counsel
Tradewin
08.2023 - Current
- Preparing and reviewing litigation-related drafts, namely, replies to show cause notices, consultative letters, appeals before departmental authorities and tribunals, and writs before the high courts in GST, Customs, and Foreign Trade Policy.
- Appearing before the courts, tribunals, and departmental authorities. Assisting the clients in the customs and GST investigations.
- Conducting health checks and internal audits under the Customs Laws, as well as the GST Laws.
- Providing legal opinions to clients on the HSN classification of products, customs valuations, and operational issues in customs, such as warehousing, SEZ, EOU, MOOWR, FTWZ, etc.
- Handling customs compliance and coordination with the departments, namely Customs, DGFT, MEITY, FSSAI, etc.
- Assistance in GST refunds, reconciliation of GST returns, and representing clients before the GST authorities.
- Preparing and filing timely monthly and annual GST returns.
- Provided reporting for forecast analysis and ad-hoc reporting in support of decision-making.
- Improved team collaboration by initiating regular coordination meetings.
- Developed comprehensive legal research strategies to support case preparation efforts.
- Led training sessions for new associates, fostering a collaborative learning environment.
- Analyzed case data to identify trends and provide strategic insights for case management.
Deputy Manager
Deloitte Touche Tohmatsu India LLP
01.2022 - 06.2023
- Handled independent assignments related to several clients, viz. Classification of products, Customs compliances, drafting of responses to Customs queries, objections, Consultative Letters, Show Cause Notices, etc.
- Carrying out Customs Diagnostic Review or Health Check by examining classification, duty rates, and exemption benefits, reviewing certificates/licenses for relevant products, evaluating tax optimization opportunities, identifying areas of potential tax exposure and inefficiencies, and giving a detailed exception report outlining observations.
- Handled Trade Compliances including Import & Export compliance, Registrations, Refund claims, Obtaining Advance Authorization, EPCG licence, etc.
- Assisting clients in availing benefits of various Free Trade Agreements in consonance with CAROTAR Rules.
- Assisting clients in the Customs investigation about the classification of products and proceedings before the Special Valuation Branch.
- Assisted clients in Customs Audits resolving the queries raised by the Customs officers with legal documents and/or provisions.
- Drafting of opinions about various Customs issues such as valuation, AEO, MOOWR, SCMOET provisions, etc
- Handling filing of the application for SEIS claim, transfer of SEIS Scrips after issuance, filing the application for renewal of RCMC, etc
- Drafting of appeals before the Commissioner of Customs (Appeals) and CESTAT in matters related to the classification of imported goods.
Associate
Kochhar & Co
05.2021 - 12.2021
- Drafting of Writ Petition before the High Court of Uttarakhand challenging the powers of GST officers as Proper Officers based on the ratio of Canon India decision of the Apex Court.
- Drafting of SCN replies, Appeals, and Representations in matters related to Customs Acts, 1962 and Rules and regulations thereof.
- Handling matters involving valuation of transactions between related parties before Special Valuation Branch of Customs.
- Providing opinion distinguishing the pros and cons of a prospective STPI / SEZ unit and obtaining non-STPI unit registration from STPI Authorities.
- Drafting of SCN replies, Appeals, Writ Petitions in matters related to CGST Act, 2017 and Rules thereof.
- Providing opinions on various export-oriented schemes under Foreign Trade Policy.
- Handling matters related to refund of duty, pre-deposits, deposits made during investigation, amendment of Bill of Entry for filing application for refund, provisional release of seized goods under Customs Act, 1962, etc.
- Identified and resolved customer needs promptly and efficiently.
- Used technical and detailed information to prepare comprehensive reports.
Senior Associate
Athena Law Associates
04.2017 - 04.2021
- Drafting replies to SCNs, appeals before Commissioner (Appeals) and CESTAT in various matters under Central Excise Act, 1944, Customs Act, 1962, CGST Act, 2017 and Finance Act, 1994.
- Drafting Writ Petitions in respect of issues involving seizure of goods under Customs Act and CGST Act, refund of GST on exports under the provisions of CGST Act and Rules thereof, illegal investigation and abuse of procedure of law under Customs Act, non-acceptance of declaration under SVLDRS
- Appearances before High Courts, CESTATs, Departmental Appellate Authorities and Adjudicating Authorities in numerous matters Achieved favorable orders from CESTAT, New Delhi in various reported matters.
- Handling matters pertaining to Customs Valuation Rules, Customs (IGCR) Rules, Courier Imports & Exports Regulations, Customs Broker Licensing Rules, etc
- Classification of a number of products falling under Chapter 39, 63, 73, 85 and other Chapter headings by applying the relevant Section and Chapter Notes and Explanatory Notes & General Rules of Interpretation of the Import Tariff and preparing legal opinion thereof.
- Providing opinion on requirement of Export License under SCMOET provisions, drawback scheme, re-export of imported goods, Export incentive schemes such as Advance Authorization scheme, Duty Free Import Authorization Scheme, MEIS/SEIS scrips, benefits of setting up an EOU or SEZ unit, etc.
- Handled matters related to SVB Registration, Courier Registration, Generation of E-Way Bills, Filing of Returns, etc.
- Provided opinions on various issues under CGST Act relating to Input Tax Credit, Scope of Supply, Eligibility of refunds, Job Work, E-Way Bill, Transitional provisions, Classification of services, etc.
- Performed tax planning, and tax structuring for clients to minimize their business costs.
Editorial
Orange Books Publication
01.2021 - 01.2021
- Support to Mr. Pramod Kumar Rai, Advocate in the drafting of books bearing the title Foreign Trade Policy of India and Anti-Dumping Measures (A User Manual) published by Orange Books Publication.
Education
Bachelor of Business Administration, LL.B - Corporate Law
KIIT School of Law, KIIT University
Bhubaneswar03.2017
All India Senior School Certificate - undefined
Kendriya Vidyalaya
Bhubaneswar03.2012
All India School Certificate - undefined
Kendriya Vidyalaya
Bhubaneswar03.2010
Skills
- Customs
- Goods and Services Tax
- Foreign Trade Policy
- Tax litigation
- Tax Advisory
- Tax compliance
- Policy & Procedures
Tax Optimisation
Legal drafting
Legal research
Legal analysis
Case management
Affiliations
Enrolled with the Bar Council of Delhi since 2017.
Additional Information
1. Mr. Sthita Mohanty
DGM, Jindal Steel, Bhubaneswar, Odisha
+91-9937348852
2. Mr. Jayant Kumar
Senior Partner, Athena Law Associates, New Delhi
+91-9801177896
Certification
Successfully passed All India Bar Examination XII.
Interests
Singing, listening and recording music, cricket and badminton
Timeline
Independent Counsel
Tradewin
08.2023 - Current
Deputy Manager
Deloitte Touche Tohmatsu India LLP
01.2022 - 06.2023
Associate
Kochhar & Co
05.2021 - 12.2021
Editorial
Orange Books Publication
01.2021 - 01.2021
Senior Associate
Athena Law Associates
04.2017 - 04.2021
All India Senior School Certificate - undefined
Kendriya Vidyalaya
All India School Certificate - undefined
Kendriya Vidyalaya
Bachelor of Business Administration, LL.B - Corporate Law
KIIT School of Law, KIIT University