Ashutosh Choudhary

Experience

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  Adv. Sanjeev Bilgaiyan, District Court Shivpuri

  Nov 2017 - Dec 2017

  Legal Internship

  Attended Court Proceedings and worked on pleading and drafting and Case Briefs.

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  Adv. Satish Shrivastava, District Court Guna

  May 2018 - Jun 2018

  Legal Internship

  Learned the filing of Civil and Criminal Petition in District Court, Learned about the examination and cross-examination of witnesses, Applied for Two Bails, Worked on presenting and filing of case documents in courts.

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  Adv. Vikas Upadhyay, Advocate On Record, Supreme Court of India

  Nov 2018 - Dec 2018

  Legal Internship

  Learned drafting of Special Leave Petition (SLP), legal notices and assisted in the drafting of PIL relating to the issue of overbilling in Indian Hospitals, Attended Court proceedings before the Supreme Court, High Court of Delhi, NCDRC, APTEL and International Arbitration Centre Delhi.

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  Prof. M. Sridhar Acharluyu, Information Commissioner, Central Information Commission (CIC), Delhi

  Nov 2018 - Nov 2018

  Legal Internship

  Worked on the RTI project involved compilation, classification and analysis of nearly 19000 orders from the period of November 2013 to November 2018 passed by the Information Commissioner IC (SA), Prof. M. Sridhar Acharyulu.

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  Advaita Legal

  Nov 2019 - Dec 2019

  Legal Intern | Taxation & Corporate

  Worked on Direct and Indirect Taxation, Mergers and Acquisitions, Insolvency & Corporate Laws, and Contract Laws, Anti-Profiteering Laws and done Due Diligence work for M&A. Drafted MOA and AOA for a Company and Researched related to GST Laws, Excise Laws, Service tax and Input tax Credit on various transactions and disputes related to filing of GST Return, Worked on Tax Implications on Transfer of Property in Real Estate.

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  Soumya Shekhar (Independent Legal Research Professional)

  Mar 2020 - Apr 2020

  Legal Intern | Direct and Indirect Tax

  Assisted in Direct and Indirect Taxation Research, Worked on Tax implications in Education Sector, Income Tax Registrations & Tax Exemptions, and Anticipatory Bail under CGST Act.

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  Lakshmikumaran and Sridharan

  Aug 2020 - Sept 2020

  Legal Intern | Indirect Tax (Advisory)

  Assisted the Indirect Tax (Advisory) Team in the extensive research related to Time of Supply, Point of Taxation, Provision of Services under GST, VAT, Excise, Sales, Service tax, as well as under UK, Australia, New Zealand Tax laws and Worked on Anti-Profiteering Provisions, Packaged Commodity Rules, Foreign Trade Policy, Customs and done extensive research on Advances & Deposits, Works Contract, Payment in Kind, Third Party Consideration, Cross Charge, Supplies without Consideration, Warranty Services, E-Invoicing, Debit Notes.Prepared & Presented a detailed Write-up on “Taxability of Vouchers across Countries.” Show less

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  Vidhi Centre for Legal Policy

  Oct 2020 - Oct 2020

  Legal Intern | Corporate Law & Finance Regulation

  During the Internship, I have done extensive research on various matters concerning Insolvency and Bankruptcy Code, Companies Act and Competition Law. I have done research relating to the interpretation of IBC Provisions, worked on Finance transactions, done an analysis of US Insolvency Code and also done due diligence work on related party transactions of various companies.

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  Lakshmikumaran and Sridharan

  May 2021 - Jun 2021

  Legal Intern | Indirect Taxation

  Done detailed research on Place of Supply of Electronically Supplied Services and interpretation of term ‘Actually Performed’ and ‘Physically Carried Out’ under International Tax Provisions. Service Tax Liability of ‘Carrying & Forwarding Agents’ as ‘Intermediary & Principal Basis’ in India and International Jurisdictions.Worked on Taxability of Third-Party Consideration & Loyalty Management Service in UK, Exemption of Custom Duty on Temporarily Import of Leased Goods, Transition Credit under GST, Export of Durable Containers, Intra-State and Inter-State Transfer of Goods, Services related to immovable property, Place of supply in Intermediary Services under IGST. Prepared & Presented a detailed Write-up on “Taxability of Tour Operators in India Vis-à-Vis Profit Margin Scheme in EU and UK”. Show less

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  L&L Partners

  May 2021 - May 2021

  Legal Intern | Direct and Indirect Taxation

  Under Indirect Taxation, I have done extensive research on Service Tax including Toleration of Act as Declared Service u/s 66, Tax Liability on Advance Payment, Taxability of 'Option Fee' under Call and Put Option in Securities Law, Extended period of Limitation for suppression of facts and wilful misstatement u/s 73, Taxability of Corporate Guarantee and Bank Guarantee, Revenue Neutrality on Reverse Charge, International Trade Barrier BIS Quality Control Orders.Under Direct Taxation, I have done extensive research on Income tax and Transfer Pricing including Limited Scrutiny Scheme u/s 143(2), Faceless E-Assessment Orders vis-a-vis violation of Natural Justice, Disallowance of Royalty in Intra Group Charges by application of Benefit Test, Jurisdiction of Assessing Officer u/s 120, Income from House Property & Business Income Show less

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  Lakshmikumaran and Sridharan

  Dec 2021 - Jan 2022

  Legal Intern | Customs

  Worked on Interpretation of Dual Use Items under Appendix 3 of SCOMET List of DGFT Export Policy with USA Commercial Control List (CCL), EU Regulation 2021/821, Australian Group and Wassenaar Arrangement.Researched and Drafted Response to Queries raised with regards to Availability of Cenvat Credit Refund Claim of Customs Duty paid on imports under Advance Authorization Scheme and Transition Mechanism in GST Regime.

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  Lakshmikumaran and Sridharan attorneys

  Jun 2022 - now

  - Drafted various replies to show cause notices, and appeals against adverse decisions, advance ruling applications, writ petitions in complex GST, and legacy matters.- Represented clients in legal proceedings/ personal hearings at tax department and tribunal level.- Assisted seniors in hearings before various authorities, tribunals and courts.- Researched on various indirect tax principles and propositions.- Extensively worked on GST matters relating to classification of goods and services, taxability, ITC eligibility, refunds, import & export transactions, interest and penalties etc.- Worked on legacy matters relating to Central Excise and Service Tax, including taxability, classification, Cenvat Credit eligibility, availability of exemptions, etc. Show less - Drafted various legal opinions on GST implications on various complex business transactions, including taxability, time and place of supply, classification of goods and services, applicable tax rate, ITC eligibility, cross charge, interest and penal liability etc.- Provided legal responses to GST related queries on day-to-day business transactions.- Drafted legal opinions and responses on issues pertaining to customs law and regulations.- Conducted research and in depth analysis on various issues in order to draft opinions and query replies for clients.- Litigation support by way of replying to notices, audit objections, and letters issued at the stage of inquiries and summons by the GST Department.- Extensively worked with clients in industries like real estate, e- commerce, online gaming, hospitality, healthcare, logistics, etc.- Guided clients through the frequent changes in the GST law. Show less

  • Senior Associate

    Jul 2024 - now

  • Associate (Indirect Tax Litigation)

    Jan 2023 - Jul 2024

  • Associate (Indirect Tax Advisory)

    Jun 2022 - Jan 2023