Profile
Sumit Kumar is a Partner at Harvey Legal LLP and an Advocate at the High Court at Calcutta. He advises on corporate, taxation and regulatory matters and appears before Appellate Tribunals, the High Courts and the Supreme Court.
He has more than 12 years of professional experience and has written practitioner books on GST, including a commentary on the GST Appellate Tribunal (Procedure) Rules, 2025.
Practice areas
- GST, Customs & Indirect Tax
- Direct & International Tax
- Corporate & M&A
- FEMA & Foreign Investment
- Regulatory & Capital Markets (including PMLA)
- Dispute Resolution & Arbitration
Published articles
- The Bar BulletinDeath, Due Process and GST7 Oct 2026
- Bar & BenchCan RBI make a private holding company go public? The Tata Sons question29 Sep 2026
- LiveLawWhen Tax Appeal Backfires: How Far Can ‘No Reformatio in Peius’ Travel Under GST?16 Sep 2026
- TaxmannIncome-tax (Fourth Amendment) Rules, 2026: What Changed and What Practitioners Should Do Now2026
- TaxmannAngel Funds vis-à-vis AI-only Funds under SEBI AIF Regulations2026