IRS officer of 1982 batch, took voluntary retirement in 2004. Was associated with the firm of Lakshmikumaran & Sridharan till early 2007, and headed their Hyderabad office. Till Aug 2022 was an independent consultant in service tax, customs and excise, based in Hyderabad. Author of Halsbury's Laws of India, vol 36 (C.Excise), as well as articles on taxation.Contributor to ICAI study material on GST. From Aug 2022 till date, Director (Indirect tax) in JSS Pro Services.