: Legal / CMA Intern — Indirect Tax Litigation & Advisory

Position Title: Legal / CMA Intern — Indirect Tax Litigation & Advisory Department: Indirect Tax — Litigation & Advisory Location: Mulund East, Mumbai, Maharashtra (in-office) Engagement Type: Internship (Full-time) Duration: 3–6 months, extendable; conversion to full-time subject to performance Start Date: Immediate

Position Overview

We are seeking a Legal or CMA Intern to assist with an active portfolio of indirect tax litigation and advisory matters. The role involves supporting the litigation team in conducting statutory and judicial research, formulating legal positions and strategies, drafting replies, preparing case files, and tracking notices and hearing timelines across multiple clients.

This is a research- and drafting-intensive role. The candidate will work directly with senior team members on live GST and legacy indirect tax matters, and will gain practical exposure to departmental proceedings, appellate filings, and advisory work.

Key Responsibilities

Litigation Support

- Assist in drafting replies to Show Cause Notices, scrutiny notices (ASMT-10), audit observations, and departmental queries.
- Support preparation of appeals before the Appellate Authority and Tribunal, including grounds of appeal and statements of facts.
- Guide the Support Team in compilation and indexation of case files, annexures, paper books, and supporting documentation.
- Prepare synopsis notes of case facts, chronology of events, and issue-wise briefing notes for senior review.

Research

- Conduct legal research on GST and Legacy Indirect Tax issues.
- Identify and summarise relevant judicial precedents, Advance Rulings, circulars, notifications, and departmental clarifications.
- Prepare research notes with clear citation of statutory provisions and case law.

Advisory Support

- Assist in preparing opinions and position papers on classification, valuation, place of supply,



input tax credit eligibility, and export/refund matters.
- Support preparation of client memos and presentations on legislative amendments.

Portfolio & Compliance Tracking

- Maintain a litigation tracker capturing notice dates, due dates, hearing dates, forums, amounts in dispute, and current status.
- Monitor the GST portal and client email for receipt of notices and departmental communication.
- Assist with filing and uploading of replies, appeals, and refund applications on the relevant portals.
- Coordinate with clients for collection of documents and information required for submissions.

Qualifications and Skills

Required

- Qualification: Pursuing or recently completed LL.B. / LL.M., or CMA/CA Inter/Final with a demonstrated interest in indirect tax litigation.
- Sound basic understanding of GST law — levy, classification, valuation, input tax credit, and the adjudication and appellate framework.
- Strong legal drafting and written communication skills in English.
- Working knowledge of MS Word, MS Excel, and PDF document management.
- High attention to detail, particularly in maintaining deadlines and documentation accuracy.

Preferred

- Prior internship experience with a Chartered Accountant firm, law firm, or indirect tax consultancy.
- Proficiency in legal research using statutory databases and online research platforms.
- Exposure to the GST portal, and to drafting of replies or appeals in a live matter.
- Familiarity with legacy indirect tax laws (Service Tax, VAT, Central Excise, Customs).
- Ability to independently prepare a first draft with minimal supervision.

What the Role Offers

- Direct exposure to live indirect tax litigation across a diverse client portfolio.
- Structured mentorship from qualified professionals handling adjudication and appellate matters.
- Practical, end-to-end involvement in matters from notice receipt to final submission.
- Certificate of internship on successful completion, with a pathway to a full time role.

Work Location: In person

📌 Legal / CMA Intern — Indirect Tax Litigation & Advisory (Mulund West)
🏢 Gracia Global Advisory
📍 Mulund West