Profile
Sumit Kumar is the Founder of The Lord’s Consultancy and a Partner at Harvey Legal LLP. A corporate, taxation and regulatory lawyer who is also a chartered accountant and company secretary by qualification, he advises on direct tax, indirect tax and corporate law, and appears before Appellate Tribunals, the High Courts and the Supreme Court.
He writes regularly on GST, the GST Appellate Tribunal, direct tax, corporate law, capital markets and data protection, and is the author of the firm’s practitioner books on GSTAT procedure and the CGST Act.
Practice focus
- Indirect tax — GST, Customs, Central Excise, Service Tax and VAT: advisory, litigation and GSTAT appeals
- Direct tax — assessments, appeals and litigation
- Corporate and company law, including NCLT matters
- SEBI and capital markets, including IPOs
- FEMA and PMLA compliance
- Arbitration and dispute resolution
Qualifications
- LL.M., O.P. Jindal Global University
- LL.B.
- Fellow Company Secretary (FCS)
- Associate Chartered Accountant (ACA)
- B.Com. (Hons.)
- Registered Valuer (Securities or Financial Assets)
- POSH Trainer
Books
GST Appellate Tribunal: Procedure Rules, 2025A comprehensive legal guide with drafts, case law and procedural insightsBy Sumit Kumar · Second Edition 2026 · ISBN 979-8-258-83739-4Buy on Amazon ›
TLC-GST Ready Reckoner 2026Section-wise CGST Act commentary and procedural reckonerBy Sumit Kumar · First Edition · ISBN 979-81-84020-56-3Buy on Amazon ›
Recent insights
- Direct Tax · 14 Oct 2026When a Family Gift Becomes Taxable Income: Same-Sex Partners, Tax Equality and Section 56(2)(x)
- GST · 8 Oct 202657th GST Council: Wider Credit, Faster Refunds and the Legal Gap Between Announcement and Entitlement
- Data Protection · 12 Jun 2026India’s DPDP Enforcement Framework: The Remedy Gap, Mediation Route and Independence of the Data Protection Board
- GST · 15 May 2026GST Demand Proceedings after Section 74A
- Capital Markets · 16 Apr 2026Going Public in India: The IPO Playbook under SEBI ICDR, from Board Resolution to Stock Exchange Listing
- Direct Tax · 15 Apr 2026Delhi High Court: Buy-Back of Own Shares Is a Reduction of Share Capital and Section 56(2)(x) Does Not Apply