Adv. Ishan Kapoor

Adv. IK is a counsel (qualified in India), social technologist, and environmentalist. He advises clients in the emerging technologies, climate change & ESG corporate services sectors on matters pertaining to GST, carbon taxation, international tax, policy regulation & issue-based policy advocacy. He has previously worked at KPMG, the Hon’ble Supreme Court of India, as a Special Counsel in boutique tax law firms in Mumbai and New Delhi, and consulted and represented industry associations of new-age technology-first businesses, unicorn startups, and publicly listed Indian companies.

His pro-bono work includes leading Strategic Partnerships for Sampurn(e)arth Environmental Solutions, a leading Waste Management company in India.

He is also a voracious reader of spy fiction novels, a writer, a music lover, and a supporter of Liverpool FC since 2005. Aside from his law practice, he makes movies under the banner of his passion project- Glight Media, a Media & Entertainment IP Studio that packages stories rooted in Indian folklore, systems, and cultures for global audiences.

Mr. Roopam Kapoor

Mr. Roopam Kapoor has more than 35 years of experience working in various wings of the Government of India. He has wide experience in Central Excise, Service Tax, Customs, and GST, having worked as Assistant Commissioner, Commissioner, and Chief Commissioner in Mumbai Customs.

In Central Excise he has worked as Assistant Commissioner in Pune and Mumbai, and as Commissioner in Chennai.

He has been involved in policy making as he was posted on a Director-level at the Tax Research Unit in the Ministry of Finance, where he was also associated with the initial drafting of GST Law.

On the investigative front, he has worked in DRI, DGGI, and as Assistant Commissioner (Preventive), and as Additional Commissioner (Preventive) in the field Commissionerates. His experience in the field and policy making is supplemented by his more than 3-year tenure in CESTAT, Mumbai where he was the Departmental AR. In GST, he was posted as Principal Commissioner GST, Kolkata, and Principal Chief Commissioner, GST, Bengaluru.

He did his Graduation and Post-Graduation in English Literature from Hindu College, Delhi University. Post retirement, he published his debut novel ‘Hour of the Hounds’ a fictional drama which became a bestseller.

He now lives in Goa, where he continues to write the next sequels of the Hounds Universe, and is associated with KIRN Partners in a Senior Advisory capacity. He is also a photographer, trekker, and a keen Golfer.

Mr. Ramesh Kumar Dwivedy

Distinguished Indian Revenue Service (IRS) executive with 32+ years of progressive experience across GST, Central Excise, Customs, Service Tax, public finance, fiscal policy, regulatory governance, tax administration and economic governance within the Ministry of Finance, Government of India. He most recently served as Commissioner – CGST, Central Excise & Customs, following progressively senior assignments spanning field administration, anti-evasion, audit, IT transformation, GST implementation and appellate litigation.

He brings proven experience in leading large and complex tax jurisdictions, protecting sovereign revenue, directing intelligence-led investigations, overseeing statutory audits, resolving high-value tax disputes and managing large multidisciplinary government establishments. As Commissioner, CGST Nashik, he commanded a jurisdiction spanning 8 major industrial districts, approximately ₹3,000 Cr in annual revenue collection, 40,000 tax-paying units and 310+ personnel.

Mr. Dwivedy is recognized for leveraging data analytics and risk-based assessment to identify systemic tax-compliance risks, with investigations under his supervision resulting in detection of ₹1,000+ Cr in tax evasion in a single financial year. He also brings significant experience in Customs modernization and digital transformation, having headed the Express Cargo Clearance System (ECCS) automation project, subsequently recognized as “Best Government IT Project” by IIM Lucknow.

He is known to combine regulatory depth with strong policy, economic and academic credentials, including Senior Research Fellowship at Jawaharlal Nehru University (JNU) under eminent economists Prof. Y. K. Alagh and Prof. Ishwari Prasad. International and executive-policy exposure includes U.S. Customs & Border Protection, IIM Bangalore, University of British Columbia and Goldman School of Public Policy, University of California, Berkeley.

Mr. Aritra Sarkhel

Aritra Sarkhel is a digital assets strategist, public policy practitioner, and former investigative journalist. He advises the firm’s clients on the commercial and regulatory dimensions of virtual digital assets, stablecoins, tokenisation, and cross-border payments. He began his career on the technology investigations desk at The Economic Times, where he broke early reporting on India’s data broker economy that anticipated the country’s data protection law, and later led public policy and government affairs at WazirX, India’s largest crypto exchange, through the sector’s most consequential regulatory period.

At WazirX he authored the AML and KYC playbooks , and contributed to the industry efforts. He went on to build the regulatory and partnership architecture at ANQ for several Indian firsts, including a rupee-linked crypto rewards card on the RuPay network, an INR-pegged stablecoin, and a tokenisation platform run across three international regulatory sandboxes. He is the founder of the India DeFi Alliance, a convening body for builders, banks, regulators, and policymakers working on national frameworks for distributed finance. He maintains working relationships with regulators across India, Singapore, and the UAE, including the RBI, FIU-IND, MAS Singapore, and VARA. Aritra works with KIRN Partners in a strategic advisory capacity and is not a practising advocate.

Beyond his client work, Aritra remains engaged with the questions he cares about most, from the future of digital assets and data privacy in the age of AI to advocacy around mental health. He is an avid foodie who loves to cook, with a particular soft spot for fish. He speaks English, Bengali, Hindi, and French.

Navigating complex tax landscapes

A boutique law firm specialising in Indirect Tax, International Trade, Technology and Public Policy for industry veterans and the modern digital economy.

The Firm

Strategic counsel for critical business decisions in an evolving 21st Century

KIRN Partners is a boutique indirect tax law firm with a pan-India presence. We combine deep regulatory knowledge with commercial pragmatism to deliver solutions that protect value and drive growth.

From representing clients in high-stakes litigations to advising digital-first businesses on emerging tax policy issues, our expertise is as diverse as the clients we serve.

45

+

Years of Experience

10

+

Capabilities

5

Practice Areas

∞

Capacity for Knowledge

MEDIA & PUBLICATIONS

ANNOUNCEMENT

Ishan Kapoor launches boutique indirect tax firm KIRN Partners

KIRN Partners represents industry veterans and digital-first businesses in high stakes litigations before appellate authorities, Hon’ble Tribunals, and Hon’ble High Courts while also advising clients on issue-based policy advocacy.

Read Press Coverage

ARTICLE

Gameskraft and the Craft of Classification - Before asking whether the token is taxable, ask what it is?

Our Managing Partner Ishan Kapoor writes for Tax India Online’s Guest Column this week on what the Supreme Court’s Gameskraft judgment actually means for GST on crypto assets.

Read Article

ARTICLE

Crypto tax: How cryptocurrencies are treated in India and around the globe

Our Managing Partner, Ishan Kapoor speaks to Indian Express about how India’s crypto tax laws compare with other countries and the legal position of Virtual Digital Assets (VDAs) in India

Read Article

CAPABILITIES

Litigation

  • Drafting of replies, appeals, petitions and applications, and appearances before tax authorities across India
  • Representation before appellate authorities and GSTAT across India
  • Representation before High Courts and the Supreme Court of India

Advisory

  • Advice and opinions on GST issues and matters
  • Advisory on drafting representations and appearances before GST authorities and CBIC
  • Advice on tax optimisation measures and structuring of contracts

Advance Rulings & Special Proceedings

  • Drafting applications and representations before the Authority for Advance Ruling and the Appellate Authority for Advance Ruling
  • Advisory on anti-profiteering matters, including pending proceedings before the Competition Commission of India
  • Advisory on GST amnesty and waiver schemes notified from time to time

Litigation

  • Drafting of replies and appeals, and appearances before adjudicating and appellate authorities at the Commissionerate level across India
  • Representation before CESTAT and other tribunals across India
  • Representation before High Courts and the Supreme Court of India

Advisory

  • Advice and opinions on Customs issues and matters
  • Advice on emerging trade and customs policy issues affecting technology and digital-first businesses
  • Advice on duty optimisation measures and structuring of contracts

Advance Rulings & Show Cause Proceedings

  • Drafting applications and representations before the Customs Authority for Advance Rulings
  • Drafting replies to show cause notices
  • Representation during personal hearings

Tariff Classification & Harmonization

  • Advice on customs provisions and harmonising duty rates across products and inputs
  • Tariff engineering and classification strategies

Foreign Trade Policy (FTP)

  • Advice on applications under EPCG, Duty Drawback and other schemes under Foreign Trade Policy 2023
  • Representation before the Policy Relaxation Committee of the Ministry of Commerce

Free Trade Agreements (FTA)

  • Analysing FTA provisions against a company’s product lines to identify duty savings
  • Drafting representations to, and appearances before, competent authorities on FTA matters

Advising technology-first businesses on the tax, regulatory and policy questions that arise when new products meet existing law.

Virtual Digital Asset (VDA) Classification

  • Characterisation of virtual digital assets, tokens and in-platform credits for GST, income tax and customs purposes
  • Analysis of whether an asset is a good, a service, an actionable claim or a security, and the tax consequences that follow
  • Representation in classification disputes before tax authorities, appellate forums and courts

Stablecoins

  • Advisory on the regulatory and tax treatment of fiat-pegged and asset-backed stablecoins in India
  • Structuring of stablecoin-based cross-border payment and settlement flows under FEMA and RBI frameworks
  • Policy engagement with RBI, SEBI and the Ministry of Finance on emerging stablecoin frameworks

Tokenisation

  • Structuring of tokenised real estate, securities and other real-world assets, including fractional ownership models
  • Advice on whether a token falls under the VDA, securities or collective investment framework, and the related GST and stamp duty position
  • Regulatory sandbox applications in India and abroad, including IFSCA

FIU-IND Registration

  • End-to-end registration of VDA service providers as reporting entities under the Prevention of Money Laundering Act, 2002
  • Drafting of AML, KYC and CFT policies, and appointment of the Principal Officer and Designated Director
  • Ongoing compliance support, including suspicious transaction reporting, record-keeping and responses to FIU-IND notices

Digital Platforms, OTT & Gaming

  • Indirect tax structuring for OTT platforms, online gaming companies and digital intermediaries
  • Advice on GST on online money gaming, OIDAR services and platform commission models
  • Representation in valuation and classification disputes involving digital services

Digital Banking & Fintech

  • Advisory on RBI frameworks for payment aggregators, prepaid payment instruments, digital lending and account aggregators
  • GST structuring for payment, lending, wallet and platform fee models, including intermediary and export of services questions
  • Regulatory engagement and licensing support for neobanks, payment companies and cross-border remittance businesses

Sustainability & Global Compliance

  • CBAM: Strategic consulting for exporters on EU compliance and carbon tax implications
  • ESG: Tax incentives and compliance frameworks for sustainable business practices

Public Policy & Stakeholder Engagement

Issue-based Policy Advocacy : Strategic engagement with government bodies and tax authorities to represent industry interests and shape emerging legislative frameworks.

OUR PEOPLE

Industry veterans and thought leaders dedicated to legal excellence.

Partners & Advisors

kirn-ishan

Managing Partner

Adv. Ishan Kapoor

Adv. IK is a counsel (qualified in India), social technologist, and environmentalist. He advises clients in the emerging technologies, climate change & ESG corporate services sectors on matters pertaining to GST, carbon taxation, international tax, policy regulation & issue-based policy advocacy.

roopam-kapoor

Senior Advisor

Mr. Roopam Kapoor,
IRS (Retd.)

Mr. Roopam Kapoor has more than 35 years of experience working in various wings of the Government of India. He has wide experience in Central Excise, Service Tax, Customs, and GST, having worked as Assistant Commissioner, Commissioner, and Chief Commissioner in Mumbai Customs.

kirn Ramesh Kumar

Senior Partner

Mr. Ramesh Kumar Dwivedy,
IRS (Retd.)

Mr. Ramesh Kumar Dwivedy is a formar distinguished Indian Revenue Service (IRS) officer with 32+ years of progressive experience across GST, Central Excise, Customs, Service Tax, public finance, fiscal policy, regulatory governance, tax administration and economic governance within the Ministry of Finance, Government of India.

kirn Aritra_Sarkhel

Strategic Consultant, Digital Assets

Mr. Aritra Sarkhel

Aritra Sarkhel is a digital assets strategist, public policy practitioner, and former investigative journalist. He advises the firm’s clients on the commercial and regulatory dimensions of virtual digital assets, stablecoins, tokenisation, and cross-border payments. 

aritra@kirnpartners.com

Careers at KIRN Partners

We build our team the way we build our practice: through trust, relationships and rigorous standards. We do not accept unsolicited applications or hire through open postings. Every member of our team, including interns, joins through a referral from within our professional network.

We look for intellectual curiosity, precision and a genuine interest in tax and economic law. As a small firm, every team member works closely with senior partners and takes on real responsibility early, whether on a client mandate, a policy engagement or internal research.

If a colleague, client, alumnus or professional contact has pointed you our way, reach out through them and we’ll take it from there.

Schedule Consultation

You can contact us through following channels :

India Offices

Mumbai

35th Floor, B Wing, DB Woods, Goregaon (East),

Mumbai – 400063

Goa

Infiniti Bay, Holy Cross Colony, Jairam Nagar,

Dabolim, Goa – 403711