Ashutosh MishraPartner | M.Sc., LL. B., M.P.P. (Tokyo), I.T.S. (ret.) Mumbai ashutosh@tlclegal.in TLC Legal is a sophisticated boutique focused on indirect taxation, bringing together lawyers, tax advisors and accountants. Many legally have additional accounting qualifications. The firm specialises in advising and litigating indirect taxes, including goods and services tax, customs, central excise duties, services tax, VAT, foreign trade policy, foreign exchange administration law and anti-money laundering law. The company has offices in Delhi, Mumbai, Ahmedabad, Chennai and Bangalore. Do you need guidance in your legal file? Speak to a lawyer at our online clinic for free on Tuesday nights. S. P. SinghSenior Partner| B.A. Mumbai spsingh@tlclegal.in Krishan Kumar has an illustrious career spanning twenty-three years in the central customs and excise departments, including commissioners, preventive and anti-smuggling wings, etc. In 1982, he was selected for the first ever group of departmental representatives at the Customs, Excise and Service Tax Appeal Tribunal (CESTAT).

In 1994, he received the President`s Certificate for Distinguished Service. After his voluntary retirement from the government, he worked for ten years in a leading group of companies. He is widely recognized as an expert in customs laws and practices and for his immense knowledge of investigative procedures. He has an innate ability to analyze complex customs disputes and find viable legal solutions. Krishan Kumar| Partner M. Phil., LL.B., I.R.S. (ret.) Mumbai krishan@tlclegal.in R. K. SinghSenior Associate| B.Sc., M.Sc. and M.A. (gold medalists), I.R.S. (ret.) Delhi rksingh@tlclegal.in Ramnath PrabhuAssociate Partner | B.Com., LL.B.

Mumbai ramnath@tlclegal.in Aqeel SheeraziSenior Partner| BCom, LL.B. Mumbai aqeel@tlclegal.in G. KrishnamoorthySenior Partner| M.Sc., LL.B. Chennai gkm@tlclegal.in J. M. JainSenior Partner| B.A., B.C.L., I.R.S. (ret.) Mumbai jm.jain@tlclegal.in Tushar Desai Partner | B.Com., LL.B., lawyer Mumbai tushar@tlclegal.in Vipin Jain Managing Partner | B. Com., LL.B., F.C.A. Mumbai vipin@tlclegal.in The firm`s main contacts are all indirect tax specialists: Vipin Jain, Managing Partner, Vishal Agrawal, Senior Partner, and Aqeel Sheerazi, Partner.

S P Singh has worked for more than twenty-one years in various positions in the central departments of Excise, Customs and Services Tax. He was known as an accounting specialist and conducted various excise tax and service tax (EA-2000) audits for over twelve years. For his outstanding service to the central departments of Excise, Customs and Service Tax, he was awarded the prestigious “Presidential Award” in 2012. If you speak a language other than English or Spanish, please send us an email so that we can arrange translation services. He is an avid sports enthusiast and enjoys watching live sports events on TV. She has been part of the TLC family since the beginning of her career. Over the past decade, she has worked in various areas of indirect taxation such as customs, excise duties, services tax, GST and foreign trade policy. She specializes in WTO and international trade laws, anti-dumping duties, protective duties and anti-subsidy tariff investigations. She regularly represents domestic industries, exporters and importers in corrective investigations before the Trade Remedies Bureau (RTB), CESTAT, the High Courts and the Supreme Court. He has a flair for structuring transactions to achieve the desired balance between tax compliance and tax optimization. He has extensive experience advising clients on research and investigations conducted by agencies such as the Tax Intelligence Branch (IRB) and the GST Information Branch (GIB). He has advised a large number of businesses on critical GST-related issues and has advised them on other indirect tax issues.

He regularly lectures at seminars and workshops organized by leading professional and business organizations such as ICAI, BCAS, IMC, etc. As a deeply spiritual person, he is also a dedicated meditation practitioner. Aqeel began his career at Crawford Bayley & Co., the renowned law firm. He then joined the law firm of Mr. Arshad Hidayatullah`s firm for over a decade, where he assimilated the finer nuances of law, arguments, judicial practice and detail-oriented approach to research. He then joined the economic law practice as a partner, where he was a key member of the tax team for ten years. Adventurous tax positions taken by companies often lead to the issuance of notices of formal notice many years after the transaction is completed. A special feature of GST laws is that they allow tax officials to charge differential tax liabilities for up to three years after the supply transaction is completed, which prevents businesses from passing on the frequency of this obligation to customers.