
Divya Bhardwaj is an Associate Partner in the Indirect Tax Advisory practice at the Delhi office of Lakshmikumaran & Sridharan
With over 10 years of experience in indirect taxation, Divya specializes in advising clients on a wide range of matters under the Goods and Services Tax (GST) regime.
She has extensive experience in GST impact assessment and implementation projects and regularly assists clients with complex advisory and litigation matters. Her areas of expertise include taxability, classification, valuation, exemptions, input tax credit optimization, and GST structuring.
Divya has been actively involved in drafting legal opinions and other submissions before tax authorities.
She has also conducted GST compliance reviews and health checks for several domestic and multinational businesses. Her experience includes representing clients in audits, investigations, and disputes before tax authorities and appellate forums, including high-stakes PAN-India proceedings initiated by the Directorate General of GST Intelligence (DGGI) and other Central and State tax authorities.
She has advised clients across diverse sectors, including manufacturing, education, pharmaceuticals, FMCG, automobiles, real estate, and infrastructure, on various business and tax issues under the GST framework.
She has also assisted industry associations and business groups in preparing and filing representations before the Central Board of Indirect Taxes and Customs (CBIC) and the Central Government on policy and interpretational issues.
Divya is a regular contributor to professional publications and has authored several articles on indirect tax and GST-related developments, which have been published on various forums.
Education
- LLM (Tax), O.P. Jindal Global University. Gold Medalist.
- B.A. LL.B. (Hons.), O.P. Jindal Global University
