- Qualification
- LLB, Delhi University · PGDTL, Indian Law Institute
- Govt. service
- 19 years (1987–2012) — CESTAT Departmental Representative
- Practice
- 14+ years (2012–present)
- Forums
- Supreme Court · High Courts (pan-India) · CESTAT
Advisor — Indirect tax
Advocate Bharat Bhushan Gupta
Founder & Senior Partner, B. Bhushan & Associates
Advocate Bharat Bhushan Gupta is one of India’s most distinguished indirect tax practitioners, with over 30 years of comprehensive experience spanning GST, Customs, Central Excise, Service Tax and allied indirect tax laws. His professional depth is built on a rare combination of insider Revenue knowledge and independent legal practice.
He served for 19 years in the Government of India (1987–2012), progressively holding positions across the Haryana Warehousing Corporation, the Income Tax Department and the Central Excise Department. His most formative role was as Departmental Representative before CESTAT, where he conducted hundreds of matters for the Revenue across a wide spectrum of issues — clandestine removal, CENVAT credit disputes, classification, port and CHA services, ITC and pre-deposit. This experience gave him a forensic understanding of how the Department builds, argues and decides its cases — an insight that now serves his clients.
After taking voluntary retirement from Government service, he entered independent practice at the Bar in 2012, founded B. Bhushan & Associates, where he is Founder & Senior Partner, with a clear vision: to contribute to the evolution of indirect tax jurisprudence from the Bar. Over the 14+ years since, he has handled a large and diverse caseload across all forums, achieving landmark verdicts including a matter that directly caused a nationwide GST policy amendment by the GST Council (Notification No. 15/2022-Central Tax (Rate)). He has also been the first advocate in India to challenge the constitutional validity of Section 97 of the Finance Act, 2022.
His advisory opinions are regularly sought by Chartered Accountants, CFOs, senior management and business groups. He is the author of two practitioner reference books on GST, a frequent speaker at professional seminars organised by ICAI, ICAI-CMA and industry bodies, and a regular contributor to leading tax publications including TIOL and ELT.
