In Conversation With Sourabh Kumar, Managing Associate, NITYA Tax Associates| BW Legal World 30 Under 30

Many Congratulations on winning the BW Legal World 30 under 30. How has been your initial reaction after joining the elite club of BW Legal World 30 Under 30 Lawyers and Legal Influencers? How was your experience interacting with the Jury and of the event?  

Thank you. Well, I am deeply honoured to have made it to elite club of BW Legal World 30 under 30. It has been an absolute honour to have received the recognition which I feel is a recognition to the hard work that I have put since I joined the profession in June 2016. I am thankful to BW Legal World, the esteemed panel of jury and my mentors, Mr. Puneet Bansal and Mr. D.K Rana, who held my hand and raised me step by step in the profession.  

Given the kind of participation, I was not very sure that I will be able to make it to the list. The jury posed interesting and incisive questions and my elevator’s pitch was well perceived.  

Please walk us through your journey in this field of law? When did you first realize that law was your life’s calling? 

 I come from a background of lawyers and judicial officers. Thus, i always felt an inclination towards the profession, however, I could take a decision on pursuing law only in the year 2010 when my father handed over a book of legal reasoning which formed part of the syllabus of Common Law Admission Test. I glanced through a few questions which intrigued me immediately and since then there was no looking back.   

Once I entered law school, I started exploring my interest areas. I worked on various laws and issues. I participated in multiple National Moot Court Competitions across country. I pursued various internships with litigation lawyers, corporate firms and ended up with a liking for Indirect Tax laws. Even before graduating, I was placed in NITYA Tax Associates (‘NITYA’) which is a boutique Indirect Tax law firm. My professional journey was shaped in NITYA itself and I still happen to work with the firm since inception. The firm has grown leaps and bounds since it was set-up in June 2015 and so have I as a professional.  

Who according to you has been your guide and mentor when you started working as a lawyer and what did you imbibe from him as a junior? 

 It is difficult to pick and choose a person who has been a guide and mentor. I feel, in the journey of law, one keeps learning on the job from seniors, juniors, opposing counsels, and clients. However, if I were to name one, my initial trainings / developments happened under Mr. Puneet Bansal (Managing Partner). I have imbibed the discipline that he showcases in work and his firm belief that knowledge is the key to becoming successful in legal profession.  

I will be unfair to not name, Mr. Deepak Suneja (Partner at NITYA), who in the year 2019 advised me to take up and read judgments of Constitutional Courts. Since then, my outlook towards law changed for good and there are no judgment on Indirect Taxes on constitutional aspects that I have not read since 2019.  

How did you decide on your practice area when you started looking for a job? How much do you think internships helped in carving out a pathway for young lawyers who intend to get in the profession? 

I feel a lawyer should not pigeon-hole themselves, specifically during the formative years of their career. It is very important to experience all kinds of laws and then make a considered call before taking up a specific field of law. Internships make a lot of difference in identifying an area of interest.  

I interned at about 10 places in different areas of law during my law school days. My internship with Lakshmikumaran & Sridharan Attorneys and BMR Legal gave me an opportunity to learn Direct and Indirect Taxes. I found the Indirect Tax law more interesting and I pursued a few more internships to be sure before opting for a job in the field.  

Do you think higher degrees like LL.M. can enhance the skill set for a lawyer? If so, according to you which is the right time to pursue the same for a lawyer who has just entered the profession? 

 I did not pursue the higher degrees in law. I have always been of the opinion that law is practice more than theory. Nevertheless, one cannot discount the benefits of higher degrees which would certainly enhance the skills. I feel one shall spend some time in profession before pursuing a higher degree.  

Do you believe that AI and Technology will supersede the lawyering skills in the coming times, especially with the recent hype around ChatGPT and other AI softwares? 

I feel technology can supplement various areas that a lawyer works in and cannot supplant the lawyers. Even today, technology has been helping lawyers in drafting and research activity undertaken by lawyers in their day-to-day activities. At the end of the day, technology in form of ChatGPT and AI software render the results feeded to it. In addition, the services which a lawyer renders are quite personalized these days which has no replacement.  

What are you doing if not lawyering? What are your hobbies in general? 

I never had a back-up plan apart from becoming a lawyer. I did play cricket well till about school days and even in the university. I would have probably pursued the sport professionally. That apart, I like spending time with friends and family.  

As a parting note, would you please recommend a favorite book that left a lasting impression on you? What has been your most recent read? 

 I feel every lawyer must read ‘Before the Memory Fades’ by Senior Advocate, Mr. Fali S. Nariman. The beautiful journey undergone by Mr. Nariman is quite inspiring. His outlook on law and profession is enriching.