Advocate Nidhi Gupta
- Qualification
- B.PSc.(Hons.) LL.B., NLU Jodhpur (2009–2014)
- Prior work
- Law Commission · NCDRC · Lakshmikumaran & Sridharan · KPMG · Jyoti Sagar
- Forums
- Delhi HC · HP HC · Allahabad HC · Calcutta HC · CESTAT
- Publications
- Co-author — 2 GST books (Bharat Law House) · Taxscan Academy
Background
Advocate Nidhi Gupta advises Nitya Legal on indirect taxation, and is a Partner at B. Bhushan & Associates. She holds a five-year integrated B.PSc. (Hons.) LL.B. (Constitutional Law Hons.) from National Law University, Jodhpur (2009–2014), along with a Certificate in Intellectual Property Rights from the Indian Law Institute, New Delhi.
Before entering practice, she built a diverse foundation through internships and professional stints at the Law Commission of India, the National Consumer Disputes Redressal Commission, Lakshmikumaran & Sridharan, Jyoti Sagar Associates, and KPMG (Gurgaon). She has independently argued matters before the Delhi High Court, Himachal Pradesh High Court, Allahabad High Court, Calcutta High Court, CESTAT and several District Courts.
She is an active legal educator and runs the YouTube channel “Advocate Nidhi Gupta” (7,000+ subscribers), which simplifies complex GST and Customs concepts for practitioners and students. She also delivers structured courses on Taxscan Academy and is a co-author of two GST reference books published by Bharat Law House.
Selected work
Nidhi Gupta v. UOI, W.P.(C) 12917/2019 — the Court directed the Centre to follow the Finance Act, 2019.
Seema Gupta v. UOI — led to Notification No. 15/2022-CT (Rate) nationwide.
Argued independently before the Delhi High Court; the Court issued directions against NTA procedural lapses.
YouTube channel simplifying GST and Customs for professionals and students, with 7,000+ subscribers.
Matters from our advisors' case record
- Changed national GST policy on residential rent — Seema Gupta v. Union of India — Delhi HC, 2022 (9) TMI 1387
- Attached bank accounts must be de-frozen after one year — Zubair Enterprises v. Commissioner CGST & Central Excise, Delhi East — W.P.(C) 18468/2025 (Del. HC, 7.8.2026)
- Court-ordered limits on how a GST raid may be conducted — Genesis Enterprises v. Principal Commissioner CGST Delhi East — W.P.(C) 13821/2025 & 8 connected matters (Del. HC, 15.9.2025)
- Discharge certificates secured in seizure cases — Art N Glass India Pvt. Ltd. — W.P.(C) 11176/2024 (Del. HC, 8.9.2025)
Published work
- Bharat’s GST Rate Referencer — 1st Edition, September 2019 · Bharat Law House
- Decoding Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 — 2019 Edition · Bharat Law House