AOR

“Tax laws, though complex, ultimately test your reading and interpretational skills. If a lawyer learns tax law in earlier stage of their career then they can read and interpret any other laws with less effort.” – Anurag Soan, Advocate on Record at the Supreme Court of India.

This interview has been published by Anshi Mudgal and The SuperLawyer Team

Coming from a science background, what experiences led you to pursue a career in law and ultimately gain admission to Symbiosis Law School, Pune?

In Tier II cities [like Bhopal], engineering and medical streams were the most sought after graduation qualifications. Going with the flow, I opted PCM as the stream in 11th & 12th standard and prepared extensively for competitive exams like IIT and AIEEE for two years. However, I realised that my core acumen is more suited for law where I can perform and achieve better as compared to hardcore technical streams like engineering. I found law to be attractive, expressive and more relatable. When I conveyed the same to my parents, they happily supported my decision and gave me free hand to do whatever I felt comfortable in life. My father, who himself was heading the Editorial department at a PSU and an avid reader, knew that the legal profession is a dignified and respectable profession, and motivated me to take the chance at law, though a less opted path at that time. On a lighter note, 3 Idiots was also released in 2009 and it gave a clear message that unless you are a Rancho, it is okay to go for course correction like Farhan or Rastogi, so I also had some kind of validation for taking a leap of faith. In 2010, I appeared for various Law Entrance Examinations and cleared Symbiosis Entrance Test [SET] with AIR 49. I happily joined Symbiosis Law School, Pune which was the best decision of my life.  

How was your experience working at three tax law firms in New Delhi? What influenced your decision to specialize in Tax Law, and what early experiences helped deepen your understanding of the legal field?

As a law student, I didn’t have many things under control such as choice of internships and specific teams where I wanted to intern. The foundation of one’s inclination towards a specific field of law is built through the work done during law school such as moots, research papers etc. 

My influence towards the tax laws began when I participated and won the Nani Palkhivala Research Paper Competition in 2013 [3rd year of Law School] on ‘Advance Pricing Agreements’ [International Taxation]. At the prize distribution event [in GLC Mumbai] I had the privilege to briefly interact with Retd. Justice Sanklecha [Heading the tax roster bench of Bombay High Court at that time] and Sr Adv. Soli Dastur [a doyen in Bombay High Court tax circle] who motivated me to explore tax practice in future. However, I never had any exposure to tax laws at that time. Out of my 11 internships during law school, I then interned for more than 4 months in PDS Legal Bombay to understand the aspects of ‘direct tax litigation’ under Mr Nishant Thakkar and Ms. Jasmin Amalsadvala. During internships, I regularly attended proceedings before the Bombay High Court and observed many prominent seniors arguing the cases before the High Court. It was the exposure to Courtrooms during my internships that inspired me to become an arguing counsel. Though I got placed from College at a Company in Mumbai, I chose to go for tax litigation at Delhi.

In 2015 when I joined my first Firm [Reina Legal], I started practicing indirect tax litigation, which had a much wider base than direct tax litigation as Indirect taxation at that time covered laws like VAT, Service Tax, Excise, Customs etc.. My mentor Mr. Gajendra Maheshwari trained me from scratch and gave me arguing opportunities in tax matters before the Tribunals and High Courts which is quite rare in the current era. It was a rocket start for a fresher who was dreaming to become a litigator one day. He taught me things like a younger brother and corrected my mistakes with compassion.

When I joined Advaita Legal [best friend firm of KPMG] in 2017, I had the privilege to work with stalwarts of indirect taxes such as Mr. Sujit Ghosh [Now Sr. Adv, SC], Mr. A R Madhav Rao and Mr. Sudipta Bhattacharjee [now at Khaitan & Co.]. I learnt many new concepts while working under my seniors as to how a problem is approached and how a strategy is devised which brings a relief to the client. They were live databases of the jurisprudence on indirect taxation and taught me the foundation and history of each dispute. Tax disputes are as old as the laws are being in existence, thus the evolution of jurisprudence bears huge history. 

Thereafter, I joined DMD Advocates [formerly Dutt and Menon] in 2019 where I joined the team of Mr. Tushar Jarwal. It was like working with Special Forces. One aim, no error was the policy. I was expected to prepare the matters within a limited time frame without compromising on quality. Working under Mr. Jarwal was more of a training of mind that every case has to be won at any cost and we have to give 200% to the case. The preparations for the matters were so thorough that there was no room for error, whatever may be the query which may come from the Hon’ble Bench or the opposite counsel. War scale preparation would be an appropriate description for the same. In my understanding, knowledge is something which one continues to gather and accumulates but the way of execution and getting results is something which changes your perception towards the work. This policy was applicable irrespective of worth of matter, whether it was a 10,000 crore tax dispute or a pro bono matter for a poor retired employee, mindset has to be the same. Discipline and devotion to work is something which I cherished in the team.

In nutshell, the experiences in the three firms developed my overall mindset and personality, be it knowledge or quick execution. It led to the creation of an independent human being and a lawyer who was ready to face the challenges in the coming future.

How briefing of Sr Counsels takes place in high stake tax matters? Having had the privilege to work with prominent senior counsels like Harish Salve, Arvind Datar, S Ganesh, N Venkatraman how did these experiences shape your approach to law? What valuable lessons have you learned from them that you apply in your own legal practice?

The fate of any case being weak or strong is based on its drafting and presentation of correct facts and law. But the magic comes when it is being argued by arguing counsels using their experience, court craft and convincing skills. At the High Court and Supreme Court, the stakes are usually high, and the drafting counsels usually try to incorporate all the legal arguments for their cases. On the other hand, Senior Advocates know that which precise legal point will turn the tides in Clients favour. This is a skill acquired by years of practice and there is no shortcut to it. The entire art before the Court is to present the most complex situation in simple words so that each and every person in the courtroom can understand and relate to it. It is the crystal clear presentation, in the shortest possible time, by Senior Advocates that makes them so special.. 

During briefing, the briefing counsels are expected to explain the entire case to the Seniors crisply so that they understand the issue and initiate their thought process. This involves preparation of comprehensive briefing notes and compilations for the Senior Advocates so that they can scan the relevant details and accurately present the case before the Court. 

While working with some of the leading Senior Advocates I learnt that thinking out of the box is very relevant as the case may not be covered by any existing precedent and the Hon’ble Court is required to be persuaded in a manner which yields a positive outcome. The situation is more difficult when there are existing precedents but against us. In such situations, the burden is on us to distinguish and make out a case for the client. Further, I clearly learnt that every matter is build block by block and there is no jumping to the conclusion howsoever easy the issue may appear. The facts are analysed in detail and documented, the applicable laws are checked with amendments along with their legislative intent. Post this grounds and prayers are structured. If this foundation is strong then it becomes much easier to persuade the Hon’ble Court and results are better.      

After gaining significant experience at various law firms, you chose to start your own practice. What prompted this decision, and as a first-generation lawyer, what challenges did you face in the early stages and how did you overcome them?

Independent practice arms a lawyer to drive a matter according to his own acumen, understanding and experience. Unlike a Firm structure where every step is scrutinised at multiple levels, such is not the case in independent practice. The entire responsibility is on your shoulder to take the case to its logical end. I chose independent practice as it gave me the stage to argue before the courts on an independent basis. The sooner you start the easier it is. I am not over quoting by making a reference to a movie named “The Judge” wherein Robert Downy Junior [& other lawyers] used to feel nauseous before each court hearing due to the extreme pressure of courtroom. Such situations are real because the Hon’ble Judges may ask questions from anywhere in the brief and it is on the arguing counsel’s shoulder to satisfy the queries of the judge. The stage fear is real till you get used to it. It is a dive which every aspiring litigation lawyer is required to take and believe me there is never a perfect time for the same. 

Having worked with different distinguished lawyers in the industry, I was able to understand the pattern and art of executing a case from drafting to final arguments. In my previous firms I had handled complex tax litigations which prepared me to face any challenge which may come in future.  

In initial years of independent practice you are one man army who will have to handle the drafting, filing, arguing, client handling etc. on your own. This is time consuming but necessary also. Another hurdle is the infrastructure which is required to operate a full time litigation chamber. But this is the time when your good deeds pay back. Your previous interns, colleagues, relatives refer you cases. Independent practice is one man show but built on many peoples support and trust based on you by well-wishers. 

For freshers and aspiring independent litigators, the most important aspect in litigation is to not get demotivated and keep struggling. There will be days with no work but that time can be utilised in going to courts and networking. The Internet is free, one can write articles and keep his/her presence alive. The entire game of litigation is to never leave the game. There will be financial hit initially but if that period is crossed then you will realise that it is the best decision of life.

You successfully cleared the AOR exam in December 2022 on your first attempt, after studying a broad range of laws beyond tax. How does being an AOR impact your legal practice, and can you share some tips or tricks that you employed for clearing the exam for our readers?

Before preparing for the AOR examination, taxation law was my lifeline and core expertise. There was never any need to understand any other procedural laws like CPC or CRPC as Tax Adjudication system have their own hierarchy and own dispute resolution system. For example, adjudication starts with Commissioner, against which appeal goes to Commissioner (Appeals), followed by appeal in Tax tribunals and then to High Court and Supreme Court. The tax laws are code in itself and there is hardly any requirement to make reference outside such statutes.

On the other hand, the AOR examination is all about knowing the powers and limits of the Supreme Court. Such knowledge or procedure is an outcome of the Constitution, Supreme Court Rules, 2013 and the judicial precedents. The judicial precedents can be from any stream of law, for example a famous matrimonial disputes case laid down the jurisprudence on Review and Curative jurisdiction of Supreme Court [Rupa Ashok Hurra v Ashok Hurra]. A case of sexual offence on social worker, led to the laying down of guidelines for sexual harassment by Supreme Court expanding the scope of judicial activism [Vishakha v State of Rajasthan]. A case on Taxation on denatured alcohol led to the expansion of doctrine of prospective overruling [Synthetics and Chemicals v State of UP].

It is immaterial as to which area of law one had specialised before appearing for the AOR exam. One needs to know everything from the perspective of working for the Supreme Court. Bare minimum knowledge of each subject is necessary if one is aiming to appear for the AOR exam.  

There are two cheat codes which I followed during my examination preparation as I only had three weeks to prepare due to my hectic schedule at the office. First, pattern of last five year question papers. And Second, lectures conducted by SC Registry and SCAORA. If one blindly follows these two methods then it is easy to decipher as to what are the expectations of the examination body. Since I had considerable experience in drafting SLPs, Writs before the Supreme Court during my tenure at previous firms, the drafting examination paper was not a big challenge.  

After becoming an AOR, having read/acquainted with the major/relevant laws, I got the confidence to take up any matter and execute the same as the AOR examination preparation clears up your core concepts and builds your ability to think on first principles. Though, legal field is an ocean in itself, clearing the AOR exam gives a sense of confidence and completion. 

Can you share one of the most fascinating cases you’ve worked on so far? How did you prepare for such a complex and intriguing case?

I have majorly represented companies before the High Courts and Supreme Court in tax matters. In such cases, human emotions are not involved and ultimately the companies are benefitted or take a hit as a ‘corporate entity’. However, when you deal with cases involving life and liberty of an individual, then the real heat is involved. A win or a loss strikes you personally as you tend to feel elated when the outcome is positive or you tend to feel guilty/sad when the outcome is negative. These emotions are very personal and impacts the mindset of a lawyer. 

I recently did a pro bono case, wherein my house maid informed that her neighbour’s new born daughter is missing after being forcibly taken from her parent’s custody. The parents were labourers and uneducated and had been trapped in a child trafficking racket/syndicate. Neither the police nor any NGO was ready to provide any assistance to the poor parents. Everyone had a perception that parents are part of the racket and are equally guilty. Until I met the parents, I was also reluctant to take this case as my conscience was not allowing me to defend someone who is remotely involved in any form of child trafficking. However, when I met the parents, my views changed and I deciphered that it was a case not only involving a child trafficking racket but also a case of police brutality/custodial torture on parents who were victims in true sense. We immediately moved a habeas corpus petition before the Hon’ble High Court and got the matter listed on the same day. Subsequently, the 14 day old baby was traced and handed over to the parents. Parents were also given protection from police subject to their participation in the investigation. I learnt my lesson that as a lawyer having a pre conceived notion is not appropriate and one must perform his/her duty to defend its client. For me it was an emotional moment when I saw the baby girl being rescued who could not have survived without her mother. Sometimes the profession gives you the chance to become  Sunny Deol [of Damini Movie] and you should never think twice to accept such a role. To rise and fight for the weak is what about legal profession is for.     

With continuous reforms in Indian Taxation laws, how do you see the landscape evolving? How do you stay informed about the latest trends, particularly in taxation, and can you recommend any resources for our readers?

The concept of tax is simple. The government needs money to run the country. Tax statutes keep on evolving to tax such transactions which involve some sense of commerce or business. On the other hand, the assessee or the tax payer will always try to claim a benefit or rebate or deduction on such taxes. This fight is never ending. For example when crypto currencies or online gaming were introduced in the country the tax departments were quick enough to issue notices to levy GST on such transactions. It is at this point when the lawyers come into picture and question the procedures or the levy itself in light of the constitution and the applicable statute. Writs are filed under Article 226 of the Constitution to contest such demands and this cycle goes on. A tax lawyer is hired for the fact that the client may be saved from paying taxes but in accordance of the law and within legal mandates.

There are dedicated portals like taxsutra, taxmann, taxmanagementindia etc. which keep on sending the updates on a daily basis. When you are in practice, one can easily relate as to which update is relevant with respect to his/her brief. Also, these portals publish articles by industry professionals which keeps you updated about recent disputes and litigation.

Tax Law is a specialized field. What advice would you give to young, aspiring lawyers who wish to pursue a career in taxation?

Tax laws, though complex, ultimately test your reading and interpretational skills. Generally speaking, if a lawyer learns tax law in earlier stage of their career then he/she can read and interpret any other laws with less effort. For example when you have already completed a marathon then you will never find a 5K or 10K run a challenge. When you have already tackled the most complex statute you will find some ease in interpreting the other laws.

Some of the legendary lawyers in the history of Indian Legal System were/are primarily from tax background, such as Nani Palhivala, Harish Salve, Arvind Datar. 

Balancing a demanding legal career with personal life can be challenging. How do you manage to maintain a healthy work-life balance while meeting the demands of your profession?

In the beginning of career, I used to work like a frontline soldier. I hardly cared about my health and routine and gave preference to myself only on Saturday and Sundays which were off days in Court. Those days also went in partying or meeting friends.  However, after 6-7 years, this disbalance showed impact on health with weight gain and also high levels of stress and cholesterol. This reduced overall efficiency and had a deep impact on mind. The main issue with beginning any exercise is that if your mind is cluttered or stressed you will find exercising as a burden. Therefore, the first step I took was to reorganise my thought process and then started mild exercises at home. COVID 19 was an eye opener and made me think that if I am not exercising still, being at home then it is entirely my lack of motivation as I was anyway saving 2-3 hours of travelling in lockdown. Therefore, I gradually started challenging myself and started doing pushups. Began with 2-3 in a day to 100 pushups in a day. I started to monitor my heart using a smartwatch and started full-fledged gym. Now this has become a routine. Half of the day is already won when you achieve that adrenaline rush at Gym in the morning. I also play badminton on weekends which is an amazing way to hangout with friends and release stress. 

However, sometimes when there are back to back hearings in Court across the week, this routine has to be moulded and I try to compensate by lifting some extra kilos on the weekends. On a lighter note, there are many seniors in the Supreme Court who run from court to court faster than the much younger generation. If you cannot keep up your pace with them at a younger age then it is high time to introspect your health.

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