Vipin Upadhyay

Partner
Tax & Commercial Laws Partner

Phone

+91-9999334099

Email

vipin@ksandk.com

Professional Summary:

Vipin specializes in tax and commercial dispute resolution with a particular emphasis on indirect taxes, income tax, and allied regulatory frameworks. His key focus areas include Goods and Services Tax (GST), Customs, Foreign Trade Policy, and other commercial laws encompassing Arbitration, etc.

Before joining the Firm, Vipin successfully ran an independent practice for over four years, advising and representing clients on complex tax and regulatory matters. During this period, he handled significant disputes involving constitutional challenges, refund and classification issues, transitional GST matters, and cross-border taxation disputes before various High Courts and tax tribunals across India.  Earlier in his career, Vipin was associated with Lakshmikumaran & Sridharan Attorneys and PDS Legal Advocates & Solicitors (Now known as Lumiere LLP) (EY Member Firm), New Delhi, where he worked extensively on high-stakes tax and commercial disputes involving cross-border transactions, telecom and technology services, and export incentives under the Foreign Trade Policy.

He regularly appears before the High Courts, CESTATs, ITATs, Commercial Courts, Consumer Fora, and other regulatory authorities, and also assists Senior Counsel in proceedings before the Supreme Court of India.  He regularly advises high-net-worth individuals, business families, and public figures on tax-efficient structuring of assets and family properties, including creation of private trusts, assessment of capital gains and stamp duty consequences on transfer of assets, applicability of clubbing provisions, and compliance with applicable regulatory frameworks including PMLA and income tax filing obligations.  Vipin holds a B.A. LL.B. (Hons.) degree from the National Law Institute University, Bhopal (2014).

Representative Clients :

Some of Vipin’s key clients include Bharti Airtel Ltd., HCL Infosystems Ltd., Supertron Electronics Pvt. Ltd., Kapur Investments Pvt. Ltd., The Lead Factory, Adage Medical Systems, Applicate IT Solutions Pvt. Ltd, Miles Education Pvt. Ltd., Etc.

Practice Focus

GST Litigation & Advisory

Assessment, appellate and constitutional GST disputes; DGGI investigations; refund and classification matters.

Customs & Foreign Trade Policy

Classification disputes, valuation, unjust enrichment, and FTP scheme challenges.

Direct Tax / Income Tax Disputes

Reassessment jurisdiction challenges, search & seizure additions, ITAT and writ litigation.

Cross-border & International Tax

India market-entry structuring, DTAA, transfer pricing and FEMA-linked advisory. Also Service Tax / Central Excise, VAT / CST, PMLA / Enforcement Directorate, and commercial disputes and arbitration.

Forums & Jurisdictions

High Courts
Karnataka · Orissa · Telangana · Punjab & Haryana · Delhi · Madras · Bombay · Rajasthan
Apex / Tribunals
Supreme Court of India (assisting Senior Counsel) · ITAT · CESTAT · GSTAT · TDSAT
Authorities
DGGI · NFAC · PMLA Special Courts (Enforcement Directorate)

Representative Matters & Reported Cases

Hamdard — classification of Rooh Afza (firm matter)
Supreme Court of India
2025–26
Indirect Tax / Customs · Favourable judgment
Miles Education — DGGI investigation safeguards (firm matter)
Telangana High Court
2025–26
GST / Procedural · Relief granted
Provisional attachment of bank account, Sec. 83 CGST (DRC-22 challenge)
Karnataka High Court (Writ) / DGGI
2026
GST · De-freeze order secured
Customs unjust enrichment, Sec. 28D Customs Act (Department appeal against favourable CESTAT order)
Karnataka High Court
2026
Customs · Defending, pending
Search & seizure addition, Sec. 68 / 44AD (books-of-account argument)
ITAT, Delhi Bench
2026
Direct Tax · Appeal allowed in entirety
Classification of automotive safety sensor units (CTH 8708 vs CTI 8543)
Customs authorities / CESTAT
2025–26
Customs · Pending
ITC reversal, royalty-linked valuation, HSN classification appeals
GST Appellate Tribunal (GSTAT)
2026
GST · Drafted & filed
Adverse GST assessment orders, natural justice challenge
Madras High Court
2026
GST · Pending / to be filed
Trust & asset structuring; professional income structuring (film industry / public figure client)
Advisory
2026
Direct Tax Advisory
India market-entry structuring for digital marketplace (OIDAR / SEP / DTAA / transfer pricing)
Advisory
2026
Cross-border Tax Advisory
Notifications 56/2023-CT & 9/2023-CT, Sec. 73 & 74 CGST time-limits (constitutional challenge)
Orissa High Court
2021–25
GST · Petitioner
Denial of ITC refund upon business closure
Telangana High Court
2021–25
GST · Petitioner, successful
Service Tax on operating lease activities also subjected to VAT
Punjab & Haryana High Court
2021–25
Indirect Tax · Petitioner
Removal of services from SFIS, Foreign Trade Policy 2015-20
Delhi High Court
2021–25
FTP · Petitioner
GST on licence fees & spectrum usage charges (telecom)
Madras High Court
2021–25
GST · Petitioner
GST refund rejection on 'intermediary' classification grounds
Punjab & Haryana / Karnataka / Bombay High Courts
2021–25
GST · Petitioner
Reassessment quashed, Sec. 153A & Sec. 148 (post-NCLT approval)
Delhi High Court
2021–25
Direct Tax · Orders quashed
Capital gains on sale of unlisted shares, NRI clients
Karnataka High Court
2021–25
Direct Tax · Represented

Transactions

Key Work Highlights

Indicative Experience

  • Advised a European digital marketplace on India entry structuring, including Significant Economic Presence (SEP), Permanent Establishment (PE), GST/OIDAR implications, and transfer pricing considerations.
  • Advised a leading digital real estate platform on the applicability of Section 79 of the Income Tax Act, 1961, in relation to an intra-group shareholding transfer, including analysis of divergent Karnataka and Delhi High Court jurisprudence and relevant ITAT decisions on carry forward and set-off of business losses.
  • Advised parties in Share Purchase Agreements (SPAs) and M&A transactions on post-closing tax indemnity disputes, including initiation of arbitration proceedings for recovery of indemnified tax liabilities.
  • Advised Prabhat Agri Biotech Limited on accounting and legal treatment of contingent liabilities and provisions under Ind AS 37, including regulatory orders and compensation disputes involving significant financial exposure.
  • Successfully represented Hamdard Foods before the Supreme Court in a VAT classification dispute concerning Rooh Afza.
  • Successfully represented Applicate IT Solutions Pvt. Ltd. before the Karnataka High Court in a writ petition, resulting in a substantial GST demand being set aside.
  • Successfully represented HCL Infosystems Ltd. before the Karnataka Appellate Tribunal, Bengaluru, in multiple proceedings under the Karnataka Value Added Tax Act.
  • Successfully represented Supertron Electronics Pvt. Ltd. before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bengaluru, in a customs appeal, facilitating a substantial customs duty refund.
  • Successfully represented an individual client before the Delhi High Court in a batch of writ petitions concerning income tax demands.
  • Successfully represented Miles Education Pvt. Ltd. before the Telangana High Court in a writ petition filed against DGGI.
  • Successfully represented CheQ Digital Pvt. Ltd. before the Karnataka High Court in a writ petition against DGGI involving illegal attachment of bank accounts.
  • Represented clients before GST appellate authorities and the GST Appellate Tribunal in demand and penalty matters under the CGST Act, including Section 112 appeals involving classification, valuation, and procedural issues.
  • Advised and represented clients in ITAT proceedings involving restoration of appeals and Section 69C additions related to trading transactions, with successful development of factual and legal records before the Tribunal.

Vipin Upadhyay

Partner
Tax & Commercial Laws Partner

Expertise

Key Facts

12+
Years PQE
2014
Enrolment
8
High Courts
4
Firms / Chambers

Education

B.A. LL.B. (Hons.)
National Law Institute University (NLIU), Bhopal
2014

Certifications & Memberships

Bar Council of Karnataka — KAR/1078-A/2014
Special Public Prosecutor, Enforcement Directorate, Government of India (Oct 2025 – Jan 2026)
PDS Legal Advocates & Solicitors (Lumiere LLP), EY Member Firm, New Delhi — Mar 2016 to Mar 2021, in the team led by Mr Tarun Gulati
Lakshmikumaran & Sridharan Attorneys, New Delhi

Awards & Recognition

Panel Appointments

Enforcement Directorate, Government of India
Special Public Prosecutor
Oct 2025 – Jan 2026

Representative Clients

Key Skills

GST & indirect tax litigation Customs classification & valuation Income tax reassessment & ITAT practice Writ & constitutional litigation Cross-border structuring & DTAA advisory HNI wealth & trust structuring