Our Team

With an impressive 37 years of post-qualification experience, CA Madhukar N Hiregange has built an ethical and enviable growth-oriented firm spanning 17 locations across India, employing over 100 dedicated professionals.

His passion for indirect taxation is evident through his co-authorship of 37 books, including 12 on GST.

For the past 25 years, Madhukar has been on a heartfelt mission to nurture and develop committed professional leaders. His contributions to the nation are noteworthy, having volunteered for the Central Council of ICAI during the periods 2010-13, 2016-19, and 2025-28.

Madhukar's focus is on transforming the image of the profession, advocating for governance reforms starting from the central council, and enhancing student education and examination standards. He is dedicated to enabling capacity building in 10 new, non-traditional areas of practice for SMPs over the next four years. His commitment to improving the values and attitudes of students and members is a testament to his belief in their success.

As the founder of the Empower Education Foundation, Madhukar supports 5000 underprivileged students across 8 schools with the contribution of his firm HNA& Co LLP. Additionally, through the Hiregange Academy, he fosters knowledge and employability as part of his non-profit initiatives.

Madhukar believes in a value-based approach to both practice and life.

CA Roopa Nayak, B.Com., FCA is a Partner in HNA & Co., LLP, with experience of over 18 years, heading the consulting and compliance support divisions. 

She has co-authored several books like A Practical Guide to GST on Real Estate Industry, A Practical Guide to GST on Textile Industry, GST Audit Handbook Government Perspective, Central Excise Made Simple, Handbook on Central Sales tax, Students Handbook on Indirect taxes, ICAI Background Material [BGM] of Certificate Course on Indirect Taxes of ICAI and the author of the 2/3 days Service Tax Enabler course conducted by ICAI. 

She is an Active speaker in seminars including of State Chartered Accountants Association, ICAI branches chapters across India, Hiregange Academy.

She has been advising numerous clients from varied sectors in GST with focus on optimisation of taxes and cost savings. 

She has been providing GST compliance services with focus on resolving issues under GST law and procedural aspects. She supports for GST department audit to clients and conducting of GST impact analysis. 

Consulting and Reviews under Customs and FTP.

She also providing consulting services in erstwhile laws including central excise and service tax.

She has been actively involved in sharing knowledge through numerous seminars [online and in person] and articles, for more than 16 years 

She has been regularly contributor of articles including to Peenya Industries Association, Karnataka State Chartered Accountants Assn (KSCAA), Pune ICAI monthly newsletter and Ernakulam monthly newsletters of ICAI, Articles on CA Club, Linked in, Taxsutra.

Qualified as a Chartered Accountant in 2009, he is a Partner at HNA & Co., LLP, Bangalore. He also holds LLB degree in law.

He established the refund practice in Bangalore and restructured the litigation division, ensuring its smooth functioning.

With extensive experience in representation before tribunals and quasi-judicial authorities, he has handled more than 5,000 cases. As the head of the Litigation Wing at HNA & Co., LLP, Bangalore, he leads a dedicated team of 20 qualified professionals.

He provides pragmatic solutions to litigation issues in the area of indirect taxes. He has co-authored Service Tax Made Simple, a KSCAA publication. An active speaker on various GST-related topics, conducts training sessions for corporates and CA firms and speaks at forums on various topics in indirect taxes.

CA Mahadev R is a Chartered Accountant qualified in the year 2011 and presently heading review and compliance division of the Bengaluru branch. He has developed a strong understanding of practical application of Indirect Tax laws to business.

Suggesting workable models and standard operating procedures for compliance under Indirect Tax including GST.

He is an active contributor of articles for Excise Law Times, KSCAA and in various online forum. He is active speaker in various forums. He has assisted the authors of ‘Central Excise Made Simple’ and ‘Practical guide to Service tax’. He has co-authored ‘Guide to GST Compliance Review (with GSTR-9 & 9C), co-authored ‘GST law and procedures’ for Bengaluru university and co-authored a booklet on ‘Cost control and tax planning’ for Hiregange Academy. Regular contributor of analytical articles in KSCAA journal and SIRC Bengaluru journal.

Qualified as Chartered Accountant in the year 2012 and is pursuing LLB. He practices exclusively in the area of GST, Customs and Foreign Trade Policy. He has performed indirect tax reviews across varied sectors and has guided clients on transactional structuring, workable business models, developing systems and processes for compliance under Indirect Taxes including GST. He has given lectures at various professional forums on Service Tax/ GST. Written various analytical and issue based articles on important matters concerning Indirect taxes. Has authored couple of books in Indirect Taxes ‘Practical Guide to GST Audit and Certification’ published by Bloomsbury and ‘Self study guide to Indirect Taxes' published by Asia Law House. A regular contributor of articles in Newsletters issued by ICAI, MCCIA, GST Law Times. Heads the Pune Branch of the firm.

Subba Reddy Bonam qualified Chartered Accountant and completed Bachelor of Science degree in computers from Acharya Nagarjuna University. He is pursuing his CS and LLB.  He is one of the partners in HNA & Co LLP & presently heading audit division of the firm. He has extensive exposure in Indirect taxes and Audit, across various sectors including Construction, pharmaceuticals, FMCG, Hospitality etc. 

He is active speaker in various topics of GST, organized by various forums and also lead training sessions in the areas of GST, Service tax and Central Excise. He has also contributed articles to various on-line forums.

He is part of various books written on Service tax, GST. He has also undertaken GST trainings for corporate clients, and has been invited by ICAI,ICMAI as a speaker on GST on multiple occasions.

A seasoned professional with over a decade of experience, he plays a pivotal role at the Chennai branch of H N A & Co LLP, where he leads critical functions including Foreign Trade Policy (FTP), Refunds, Reviews, and Compliance Management.

His extensive knowledge of regulatory landscapes, combined with hands-on experience, has made him a trusted advisor for clients across various industries such as ITES, Non-Banking Financial Companies (NBFCs), and the Automobile sector. He is particularly known for his ability to simplify and streamline complex GST issues, ensuring clients remain aligned with ever-evolving statutory requirements.

His commitment to excellence and detail-oriented approach continue to drive meaningful outcomes for both clients and the firm.

Gagan Kedia qualified as a Chartered Accountant in the year 2011 and as a Company Secretary in the year 2010.

He has two years of experience in Deloitte Haskins & Sells, Bangalore in the International Tax Division catering to Tax Advisory & Litigation needs of global retail conglomerates and I.T. giants. Passionate about his profession, he has been a very active member of the training teams in Deloitte at a pan India level. He has also conducted various trainings with big corporate houses in the area of Taxation & Accounting

In Practice since 2013, he has extensive exposure in Indirect taxes, across various sectors including IT/ITES, Manufacturing, Hospitality, Real Estate etc. He has addressed more than 200 seminars on indirect taxes across various professional & trade bodies across India. He is also engaged in training of GST officers in the state of West Bengal. Inducted as a faculty under the Indirect Tax Committee of ICAI for GST trainings organised by the Institute. He has also contributed to the Handbook on Annual Return and Audit under GST, which was published by ICAI. Currently heading the Kolkata Branch of the Firm.

CA Spudarjunan S - In addition to the Chartered Accountancy degree, he also holds the law graduation. He is Partner at H N A & Co. LLP and Currently heading Kochi Branch of the firm. 

His core competencies have been in the area of GST, FTP and customs. Further, he has practical experience in implementing UAE VAT in various industries like construction, hospitality, manufacturing etc.  

He has written a booklet on "Beneficial Schemes under FTP 2015-20" published by Hiregange Academy and assisted & contributed to the book “Handbook on GST Audit” published by KSCAA, further contributed to sectoral book of the firm - "GST on Textile Industries". Further, he is one of the authors of the book "Compendium of Issues and Solutions on GST" published by Bharat Law House Private Limited along with Tax Sutra.

He believes in doing the duty without getting attached to the results

Bhavesh Mittal, Partner and Head of Raipur Branch of H N A & Co. LLP, with a team of 30+ trained resources serving central India’s operation of the firm.
He has been elected as an Special Invitee to the GST & Indirect Tax Committee of ICAI, New Delhi – FY 2024-25. Also, contributed towards the book “GST Made Simple” and various articles in online forums.
He is also an empanelled Faculty of ICAI for GST Certificate Courses and other IDTC programs.
Academically he cleared CA-Final (Both groups) in 1st attempt and had completed his article ship in the field in indirect taxation. He was also elected as a Vice Chairman of Central India Chartered Accountant Students Association (CICASA) during the course of his article ship and lifted “The Best CICASA award” in Central India Region.

He is a Chartered Accountant who qualified in 2019 and has specialized in Indirect tax since his Articleship, amassing experience of 9 years. He practices at the Gurugram branch of H N A & Co. LLP, specializing in GST disputes and representation before adjudicating authorities and appellate forums. His core expertise lies in analysing complex case laws, building strong legal arguments, and designing litigation strategies that balance legal merit with commercial reality.

This is strengthened by his practical experience across GST implementation, compliance, review, and refunds, as well as his work with two State GST departments on revenue augmentation and officer training. This dual perspective - knowing both the client’s business challenges and the department’s operational mindset- gives him a strategic edge in litigation. He is passionate about learning as well as sharing knowledge. Over the years, He has delivered 300+ hours of training on GST law, forensic audits, classification, and practical implementation issues, including sessions for trade associations on real-world GST challenges. His contributions include developing industry-specific GST booklets for sectors such as healthcare, transportation, and Heli-services, each designed to offer sector-relevant tax insights.

A Chartered Accountant qualified in May 2019 with rich experience in GST Reviews, Audits, and Consultancy. Currently working in the Gurgaon Branch and have been associated with HNA & Co LLP since 2016. Over the years, have handled assignments under the erstwhile Service Tax and VAT regimes, led GST Impact Assessments, and been an integral part of the UAE VAT team, overseeing various implementation assignments.

She has also contributed as a speaker in various trainings and has taken a leadership role in the firm's IT department, significantly increasing reliance on IT solutions, streamlining operations, and improving efficiency. Developed various in-house solutions for return filing, reviews, and refunds, enhancing efficiency and accuracy.

A committed professional, dedicated to deliver excellence in every project through blend of technical expertise and leadership skills.

Bhavesh Goyal has been associated with H N A & Co. LLP since 2016 and currently heads the Jaipur branch, with overall responsibility for client engagements, execution quality, and practice growth in the region. He holds a Bachelor of Laws (LL.B.) and a Master’s degree in Commerce.

He brings extensive experience in GST reviews, statutory and departmental audits, and end-to-end compliance management for clients across sectors including logistics, automobile, education, software, manufacturing, and pharmaceuticals. He is closely involved in evaluating GST positions, identifying compliance gaps, and advising on practical, legally sustainable solutions.

He possesses a strong core understanding of GST compliances and refund frameworks, with the ability to navigate complex matters with clarity and precision. Backed by exposure to accounting, internal audits, bank audits, direct taxation, VAT, and service tax, he offers a well-rounded and commercially aligned perspective.

He is known for his structured approach, ownership mindset, and consistent delivery of high-quality outcomes, enabling clients to strengthen compliance and effectively manage regulatory risks.