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Rakesh AgarwalAdvocates
Advocate · Customs & Indirect Tax · IRS (Retd.)
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Advocate & Advisor
Rakesh Agarwal, IRS
Customs & Indirect Tax — Joint Commissioner (Retd.)
A practice rooted in three decades of service inside the Indian Revenue Service, and continued advocacy before the Appellate Tribunal - GSTAT, CESTAT, the High Courts, and the Supreme Court of India.
“A well-drafted brief is half the argument won.”
Tax Practitioner
Appellate Practitioner
Policy Expert
Practice Areas
GSTCustomsCHACentral ExciseService TaxExp. Promotion SchemesEOUSEZPMLADRT
The Advocate
“I take a small number of matters, read them deeply, and argue them myself.”
01 — Biography
Think, Argue, Deliver.
Rakesh Agarwal joined the Indian Revenue Service (IRS) on recommendation by the UPSC as a Direct Recruit Superintendent (Technical) and retired as Joint Commissioner Group A, IRS (C&IT), 2012 Batch. His final posting was as Authorised Representative (Department Counsel) in CESTAT, arguing landmark matters involving high stakes of revenue.
His career spans field experience in Belgaum and Bangalore, EOU, SEZ & Foreign Trade Policy at DGEP, intelligence and investigation at DRI New Delhi, EOU & SEZ operations at NSEZ, GST policy wing at CBIC & the GST Council Secretariat; and five years of litigation before CESTAT.
Enrolled as an Advocate with the Delhi Bar Council after passing the All India Bar Examination & practicing as a tax advocate.
02 — Education
2019 – 2022
Bachelor of Laws (LLB)
Ch. Charan Singh University, U.P.
2009 – 2011
Masters in International Business (EPGDIB)
Indian Institute of Foreign Trade, New Delhi
2002
Diploma in Business Administration
All India Institute of Management Studies, Chennai
1987
B.Tech. in Sugar Technology (A.N.S.I.)
National Sugar Institute, Kanpur
1984
Bachelor of Science
Kanpur University
05 — Capacity Building
Training & credentials.
Foundation Course on Post Clearance Audit
EU · India Trade & Investment Program
PCA Trade Outreach 'Train the Trainers'
EU & CBEC
Cyber Security & Digital Evidence
NACEN, Faridabad
Economic Crimes in Securities Market
NISM, Mumbai
Financial Intelligence & Investigations
IIM, Bangalore
GSTN Master Trainer — Appeals & Adjudication
GSTN, New Delhi
Data Analytics Workshop
NACIN, Faridabad
Tax Administration Diagnostic Assessment
IMF SARTTAC, New Delhi
Surveillance & Investigation Techniques
NACIN, Chennai
03 — Awards & Honours
Distinguished service.
2001
Samman Patra — Awarded by Bangalore Commissioner for distinguished service in the Indian Revenue Service.
DGEP
Appreciation by Director General of Export Promotion for excellence in policy formulation and drafting of Government notifications.
2018
Appreciation Certificate by CBIC for rendering dedicated and meritorious service, and promoting excellence in the working of the Department — presented by the Hon'ble Finance Minister.
CESTAT
Multiple Appreciation Certificates by Chief Commissioner (AR), CESTAT for outstanding performance as Department Representative.
07 — Case Ledger
45 matters, argued in person.
“Successfully argued the Education Cess refund before the Larger Bench — all-India ramification, decided in favour.”
KEI Industries vs Commissioner Alwar · Larger Bench, CESTAT Delhi · LB Order 08/2025
| No. | Case Name | Final Order |
|---|---|---|
| 1 | KEI Industries Vs Commissioner Alwar (Larger Bench, Delhi) | LB Order 08/2025, 20.11.2025 |
| 2 | Bajaj Auto Limited Vs Commissioner, Dehradun | 51799/2025, 20.11.2025 |
| 3 | Birla Corporation Vs Commissioner, Udaipur | 51814/2025, 19.11.2025 |
| 4 | Today Jobs & Maxima Solutions (Hindustan Unilever) | 51171-74/2025, 11.08.2025 |
| 5 | Sai Auto Industries Vs Commissioner, CGST, Dehradun | 51355/2025, 19.09.2025 |
| 6 | Jhalani Ispat Pvt Ltd Vs Pr. Commissioner, Jaipur | 51318-19/2025, 18.09.2025 |
| 7 | Swarup Mechanical Works Vs ADGGI, New Delhi | 51208/2025, 22.08.2025 |
| 8 | Commr, CGST, Dehradun Vs Today Jobs & HUL | 51171-74/2025, 11.08.2025 |
| 9 | Rajshree Global Pvt Ltd Vs Commr (Appeals), Rajasthan | 51153/2025, 07.08.2025 |
| 10 | Gripple Hanger & Joiner Systems Vs Commr, Delhi South | 50888/2025, 05.06.2025 |
| 11 | Sanjog Steel Pvt. Ltd. Vs Commissioner, CGST, Jaipur | 50559-60/2025, 30.04.2025 |
| 12 | Kaipan Pan Masala Pvt. Ltd. Vs Commr, Bhopal | 50496/2025, 17.04.2025 |
| 13 | Varun Beverages Limited Vs Pr. Commissioner, Alwar | 50458/2025, 01.04.2025 |
| 14 | Natural Lights Pvt. Ltd. Vs Commissioner, Jaipur | 50365/2025, 04.03.2025 |
| 15 | Gryphon Appliance Ltd. Vs Commr of Central Tax, Delhi | 50323-24/2025, 18.02.2025 |
| 16 | Malsters & Blenders (India) Vs Commr, Rajasthan | 50052/2025, 14.01.2025 |
| 17 | Prism Johnson Ltd Vs Commr, Jabalpur | 50034-42/2025, 10.01.2025 |
| 18 | Jubiliant Generics Ltd Vs Commissioner, Dehradun | 59750/2024, 27.11.2024 |
| 19 | Khadim India Ltd. Vs Commissioner, Delhi North | Misc 50471/2024, 07.10.2024 |
| 20 | Dalmia Bharat Sugar & Industries Vs LTU-Delhi | 58598/2024, 04.09.2024 |
| 21 | Satya Power & Ispat Vs Commr (Appeals), Raipur | 58110/2024, 27.08.2024 |
| 22 | Shiv Shakti Steel Vs Commr, Raipur | Misc 971/2024, 19.08.2024 |
| 23 | Herbal House Vs Commissioner, CGST, Jabalpur | 50308/2024, 30.06.2024 |
| 24 | NMDC Limited Vs Commissioner, CGST, Raipur | 55722/2024, 02.05.2024 |
| 25 | Godawari Power & Ispat Vs Commissioner, Raipur | 55571/2024, 16.04.2024 |
| 26 | Suncity Synthetics Ltd. Vs ADGGI, New Delhi | 55132/2024, 12.03.2024 |
| 27 | Dinesh Irrigation Pvt Ltd Vs Commr, Jaipur | 50003/2024, 03.01.2024 |
| 28 | Rajasthan Rajya Vidyut Utpadan Nigam Vs Commr, Raipur | 57976/2024, 29.07.2024 |
| 29 | R N Alloys Vs Commissioner, CGST, Dehradun | 51509/2023, 06.11.2023 |
| 30 | Rai Bahadur Narain Singh Sugar Mills Vs Commr, Dehradun | 51568/2023, 29.11.2023 |
| 31 | H L Passey Engineering Vs CGST, Bhopal | Misc 50398/2023, 22.12.2023 |
| 32 | Rajeev Agnihotri Vs Pr. Commr. CGST, Indore | Misc 241/2023, 13.10.2023 |
| 33 | Commr, CGST & C. Ex Vs Prem Mehandi Center | 51297-98/2023, 15.09.2023 |
| 34 | Agarwal Aluminiums Vs Commr, Dehradun | 51171/2023, 12.09.2023 |
| 35 | Pr. Commr, New Delhi Vs Real Industries Coating | 50871/2023, 06.07.2023 |
| 36 | A.N. Manufacturing Pvt. Ltd. Vs Commr (Appeal), Jaipur | 50721/2023, 17.05.2023 |
| 37 | Hindustan Coca-Cola Beverages Vs Commr, Bhopal | 50134/2023, 13.02.2023 |
| 38 | Mark Splendour Nonwovens Vs Commr (Appeals), Jaipur | 51217-18/2022, 23.12.2022 |
| 39 | Continental Engines Ltd Vs Commissioner, Alwar | Misc 50627-30/2022, 02.12.2022 |
| 40 | Parenteral Drugs (India) Vs Commissioner, Indore | 50867/2022, 13.09.2022 |
| 41 | Commissioner, Dehradun Vs Paraj Exim | 50709/2022, 22.08.2022 |
| 42 | Desmet Reagent Pvt Ltd. Vs Commr, Raipur | Misc 93/2022, 09.05.2022 |
| 43 | Wearit Global Ltd. Vs Commissioner, Jodhpur | 50032/2022, 12.01.2022 |
| 44 | C&S Electric Ltd. Vs Commissioner, (LTU), New Delhi | 51932/2021, 12.11.2021 |
| 45 | Rakesh Kumar Hari Ram Agarwal Vs Commr, Dehradun | Misc 176/2021, 01.11.2021 |
08 — Offices
Three chambers, one practice.
New Delhi
65, Jai Apartment
102, I.P. Extension, Patparganj
New Delhi — 110092
Agra
Uttar Pradesh
5/7/2/B-3, Kaveri Center
Sanjay Palace
Agra — 282002
Bangalore
Karnataka
8, 21st Main, 9th Cross
Indiranagar 1st Stage
Bangalore — 560038
09 — Contact