Sharad Sharma

• Conducted thread bare Central Excise, Service tax and GST Audits resulting into detection of Rs. Rs. 29.45 crores with recovery of Rs. 2.26 crores involving manufacturing sectors- sugar boiled confectionery, distribution transformers etc., mobile trading, service sector - technological services, work contract services etc.
• Scope of work included downloading of raw data from back end - AIO available to Central Tax officers, its compilation, analysis using advanced excel tools and gain insights into business model of taxpayer including revenue leakages through detailed processes of desk review, ratio analysis, financial reconciliation, walk through and interview etc.
• Drafting of audit objections with revenue implication, evaluate internal control measures of taxpayer, deliberation with taxpayer and finally preparation of draft audit report for detailed discussion in monitoring committee meetings involving senior departmental officials leading to issuance of final audit report.
• In case of disagreement with taxpayer, drafting of show cause notices on audit objections as per final audit report.
• Paid attention to detail while completing assignments.
• Used critical thinking to break down problems, evaluate solutions and make decisions.

• Lead the search and seizure operations resulting into detection of revenue of Rs. 157 crores (approx.) with recovery of Rs. 2.5 crores in 196 cases encompassing manufacturing sectors- Tobacco & Manufactured Tobacco substitutes, Cigarettes, Biofuels, service sector - Cleaning Services, Gym Fitness Services, Turnkey projects, Construction services, work contract services etc.
• Scope of work in this formation required strong analytical and problem-solving skills to develop effective solutions for challenging situations.
• Acted as a team leader in search & seizure operations, recording of evidence through oral statements, analyzing the documents seized for building a strong case.
• Demonstrated strong organizational and time management skills while managing multiple cases of evasion based on intelligence received.
• Worked flexible hours across night, weekend and holiday shifts particularly during raids, arrests if any to be made in fake billing/ITC cases etc.

• Supervised Range Office having almost 3000 taxpayer's base resulting into revenue collection of Rs. 236.57 crores during said period.
• Performed reach out programmes to educate taxpayers about GST compliances from time to time and guided them on SVLDRS scheme launched by Government to reduce litigation.
• Scope of work as Range Officer including all GST compliances right from registration processes to filing, scrutiny of returns, preparing show cause notices, attending to data analysis and statistical reporting work in tight schedules, refund processing, preparing and filing legal appeals etc.
• Provided professional services and support in a dynamic work environment.
• Exercised leadership capabilities by successfully motivating and inspiring others.

• Job profile included scrutiny of appeals filed by taxpayers and department, cross objections received, analyzing matter of dispute from legal and factual perspective in light of various circulars/instructions and judicial pronouncement by higher appellate forums, fixing personal hearing etc.
• Efforts made out to reduce pendency of legacy issues relating to central excise and service tax from 226 odd cases to bare minimum 15 cases not ranging more than month’s old appeal cases.
• Demonstrated creativity and resourcefulness through development of innovative solutions in legal interpretational issues.
• Applied effective time management techniques to meet tight deadlines.

• Audit Cell - July-2012 to Jun-2013
• Job profile included collection of data and information for formulation of Audit plan covering all risky parameters, seeking its approval then conducting walk through of units, checking their internal control measures for possible loopholes which may result into revenue leakages, scrutinizing their financial records vis-à-vis statutory returns filed by them with Department to detect possible evasion of duties/taxes on various counts including classification, valuation, exemption/concessional rate benefit, availment and utilization of cenvat credit etc
• After such audit, objections noticed to be discussed in monitoring committee meeting for seeking approval of objections from higher ups based on which final audit report is prepared and released to concerned firm and their jurisdictional officers
• Conducted audit of various units including some prominent firms such as M/s. Aarti Industries Ltd., M/s. Desai Constructions etc. which resulted into raising of 110 objections involving central excise duty/ service tax amounting to Rs. 9.17 crores and recovery of Rs. 1.14 crores towards central excise duty/service tax along with interest and penalty.
• Developed strong communication and organizational skills through working on group projects.
• Demonstrated a high level of initiative and creativity while tackling difficult tasks.
• Gained strong leadership skills by managing projects from start to finish.

Range offices : Daman and Sarigam - Jul-13 to Jun-14, Jul-15 to Jun-17.

As a range officer in ranges

• Supervised 100 + units including 100% Export Oriented Units (EOUs), • conducting survey to increase tax base in service sector.
• Granted registration to new units by conducting field visits, • bonding and debonding of EOUs, conducted physical verification of factory stuffed export containerized cargo and imports made particularly under concessional rate.
• Brand rate fixation of duty drawback, scrutinizing monthly returns (ER-1,2,3), taking coercive actions for recovery of revenue against defaulters.
• Undertaken compliances relating to the Audit objections including those from CERA/C&AG, processing of show cause notices, offering comments on judicial decisions for necessary review proceedings, attend the court hearings as well as conversant officer etc. Attaching property and auctioning them to recover the Government dues,
• As range officer in ranges got opportunity to inspect and supervise indirect tax matters relating to various well known companies including MNCs such as M/s. Alkem Laboratories Ltd. ( Pharma sector), M/s. Wellknown Textiles Pvt Ltd., M/s. JBF Industries Ltd. ( Textile Sector), M/s. Powerband Industries Ltd. (100% EOU) ( BOPP Tapes), M/s. Cello Plastics Pvt Ltd ( House hold articles, Pens, Furnitures etc.) etc.
• Undertaken migration of registered taxpayer particularly under service sector to GST portal. Conducted seminars on Model GST Law in entire Daman, Vapi and Sarigam Industrial Area with aid of respective Industrial Association. Trained almost all staff of Department ( 350+) working in Daman, Silvassa, Vapi and Valsad area by taking lectures/seminars and conducted hand holding sessions on front end of GST Portal meant for taxpayers.

Adjudication Cell - Commissioner's Power - Jul-14 to Jun-15

Adjudication Cell, Commissioner's Power

• In this cell, role was relating to processing of draft show cause notices particularly relating to provisions invoked whether correctly or otherwise, strengthening grounds for raising demand.
• Scrutiny of defence submissions filed by noticees particularly on facts, legal and other propriety related aspects.
• Assist in making available important Board’s circular / instructions on subject issue, judicial pronouncement etc. if any, to counter or support, as case may be, defence pleas of noticees.
• Handled various important cases relating to clandestine clearances of Tiles by various manufacturer’s situated at Morbi, various issues relating to matter of classification, valuation and irregular availment of exemption and cenvat credit by various firms including giants such as M/s IOCL, IPCL (Later, M/s Reliance Industries Ltd), M/s Gujarat State Fertilizer, GSFC, M/s. Philips Electronics Pvt Ltd., M/s. Bell Granito Ceramica Ltd.
• Completed paperwork, recognizing discrepancies and promptly addressing for resolution.

• All Customs related work encompassing issuing no alert, assessment, auditing, examination and finally out of charge of import and export cargos.
• It includes monitoring of various export related incentive schemes under Foreign Trade Policy (FTP) issued by Ministry of Commerce such as Advance License/Authorizations, EPCG Authorizations, DEPB, MEIS, SEIS, Duty Drawback etc.
• Work relating to warehousing of imported goods involving in-bonding and ex- bonding.
• Monitored and supervised work relating to granting of passes/cards to personnel of Custom House Agents
• All work relating to confiscation and disposal of confiscated cargo, processing of show cause notices, preparing orders in original, filing of appeals against adverse orders and attended hearing at Tribunal level in important customs cases.
• Conducted search operations relating to contraband drug abuse related case and participated in interrogation of suspected terrorist at Vadodara Railway on requisition from Police Department.
• Reported seized contraband or attempts to illegally transport goods to proper authorities and documented observations and evidence for future actions.

Review Cell

• In this cell, role was relating to scrutiny of orders in original passed by various adjudicating authorities, Appellate Authorities ranging from Commissioner (Appeals) to Supreme Court and propose grounds for acceptance or filing review of orders/judgments
• It also includes briefing of important and high revenue cases to Departmental representatives and Government appointed Counsels/Advocates for effective presentation of Department’s case before Appellate Forums.
• Learned strong drafting skills for case formation in complex legal interpretational issues.

Worked in Range offices as Sector Officer - Jun-1997 to Jun-1999 ( Range-I- Maneja) & Jan-2002 to Jun-2003 ( Range-I- Padra)

• As sector officer in ranges supervised 50+ units including 100% Export Oriented Units (EOUs), granted registration to new units by conducting field visits, bonding and debonding of EOUs, conducted physical verification of factory stuffed export containerized cargo and imports made particularly under concessional rate, scrutinizing monthly returns (RT-12,13/ER-1,2,3), defacing of modvat/cenvat invoices etc.
• Undertaken compliances relating to the Audit objections including those from CERA/C&AG, processing of show cause notices, offering comments on judicial decisions for necessary review proceedings, attend the court hearings as well- conversant officer etc.
• During this role as sector officer in ranges got opportunity to inspect and supervise indirect tax matters relating to various well known companies including MNCs such as Asea Brown Boveri (ABB), FAG Precision Bearing (Engineering Goods), Rubamin Ltd ( Pharma Sector), Modern Petrofils Ltd., Orbit Fabrics (100% EOU), Indocount Choongnam Ltd (100% EOU) [ Textile Sectors], Voltamp Transformers, Viacom Electronics Pvt Ltd. ( Electrical Goods) etc.

Worked in Division Office - Division-II.- Jun-1999 to Dec-2001

• Job profile in Division offices is mainly relating to establish smooth coordination between Commissionerate level offices and Range Offices where actual field work takes place.
• Cultivated interpersonal skills by building positive relationships with others which ultimately resulted into improved operations and efficiency in indirect taxation administration.
• All indirect taxation work relating to reporting of statistical data analysis, budetgary proposals, study impact of budgetary changes with empahsis on revenue collection under jurisdiction of division, dispute resolution relating to drafting, approval of show cause notices, adjudication, appeal processing, offering comments on the judicial decisions of the Appellate authorities for reviewing purpose from all possible legal angles.
• Augment revenue collection by taking surprise checks and visits based on the collection of intelligence and developing information on possible evasion or fraudulent practices adopted by unscrupulous elements.
• Developed strong communication and organizational skills through working in division office.

Statistics Cell

• Started career in Department analyzing revenue related data, study trend in specific sectors, ascertain reasons for downfall and increase in clearance value, revenue from PLA/Cash, increased utilization of MODVAT/CENVAT Credit etc.
• Monitored pendency in various item of works such as pending investigations, show cause notices, confirmed demands, recovery of revenue in case free from any restrain, court cases from Appellate Commissioner ’s stage to Supreme Court etc.
• Ensured prompt and correct replies to Parliament Questions which not only requires accurate reporting but within tight time limits.
• Coordinate suggestions for recommending changes in law: Part of job was to interact and coordinate with major business houses in district to collect and collate feedback to higher ups. These were in turn recommended to Central Government for making changes in law, and sometimes did result in successful changes.
• Adaptable and proficient in learning new concepts quickly and efficiently.
• Passionate about learning and committed to continual improvement

Worked on New Life, Renewal , Accounts formation of Life Insurance Corporation of India and learnt the entire life cycle of insurance sector including the nitty gritty of various insurance plans based on actuarial science.