Ratan Samal established Ratan Samal Associates LLP in the year 1993 after he completed his degree in law from the University of Mumbai. He has more than 30 years of experience in resolving tax disputes under Direct, Indirect and Customs Laws before various High Courts. He also appears before various Tax Tribunals such as the Income Tax Appellate Tribunal, Maharashtra Sales Tax Tribunal and quasi- judicial appellate authorities. During the erstwhile Value Added Tax and Central Sales Tax era, he has served as a Special Counsel for the State of Maharashtra representing the State on complex tax disputes. His achievements include resolving complex classification, valuation, levy and collection related tax disputes before Courts and Tribunals, and filing Writ Petitions and Public Interest Litigation Petitions for improving the administrative set- up of Tax Tribunals and increasing the emoluments of Judges. In his early years of practice, he was a Visiting Lecturer at the New Law College, University of Mumbai. Currently, he trains and delivers lectures to State Goods and Services Tax authorities, Advocates, Chartered Accountants, Company Secretaries and other Tax Practitioners educating them on the various nuances of tax laws. 

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JUDGMENTS

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• ​Autade Construction Pvt. Ltd. v. State of Maharashtra, VSA/59-65/2018 (Maharashtra Sales Tax Tribunal Pune)

• Chavan Motors Division India Pvt. Ltd. v. State of Maharashtra, VSA/12-14/2018 (Maharashtra Sales Tax Tribunal Pune)

• VU Technologies Pvt. Ltd. v. State of Maharashtra, VSA/63/2021 (Maharashtra Sales Tax Tribunal Mumbai)

• Dahisar Distilleries Pvt. Ltd. v. State of Maharashtra, VSA/330/2019 (Maharashtra Sales Tax Tribunal Mumbai)

• Shailesh Shah v. ITO, (2023) 456 ITR 374 (Bombay High Court)

• The State of Maharashtra v. M.M. Sales Corporation, (2023) 115 GSTR 15 (Bom.) (Bombay High Court)

• Kalyan Toll Infrastructure Ltd. & Ors. v. State of Maharashtra & Ors., WP/7410/2013 (Bombay High COurt)

• SP & Co. & Anr. v. The State of Maharashtra & Ors., WP/1600/2009 (Bombay High Court)

• Addl. Commissioner of Sales Tax v. Reliable Paper Co., STA/25/2010 (Bombay High Court)

• CIT v. Aristo Exports, ITA/739/2011 (Bombay High Court)

• Nitco Paints Ltd. v. State of Maharashtra, (2011) 42 VST 71 (Bombay High Court)

• Hussaini Fakhrudin Nalwalla v. CIT, (2019) SCC Online ITAT 11091 (Income Tax Appellate Tribunal Mumbai)

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EDUCATION

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LL.B (University of Mumbai)

B.Com (University of Mumbai)

Company Secretary (ICSI)