Our Team

Founder Partner HNA & Co LLP having 15 branches  offices across India presently specialized in Indirect Taxes, FTP. Director Hiregange Advisory Services P Ltd. Pioneered the concept of Indirect Tax review audits (now GST review audit) as an invaluable compliance and benefit oriented service.

Jointly Authored 36+ books in IDT including GST from 1997 till date. Last 20+ years on a mission to create committed professional leaders. Has encouraged/ fostered 500 + leading professionals in Industry and Practice to take up ethical practice in IDT. 

Contributes on Linked in & Facebook. Has been active in the field of spreading awareness through articles and workshops on the subject of GST as well as empowerment. [ focus on capacity building, attitudes & Values]  

Contributed to the nation by volunteering for 6 years to the Central Council of ICAI. [2010-13 & 16 -19] especially to students’ education and examination. Further from 2011 onwards inspired and trained more than 150,000 CAs to take up Service tax and then GST practice. Was Vice Chair in 2012 & co-opted member of the Board of Studies for 6 years including 22-23.

Involved in efforts to make the Indirect Tax laws in India simple, certain and fair and creating an awareness of the potential of knowledge of Indirect Taxes in India. 

Managing Trustee – Empower Education Foundation for the past 20 years supporting the education of about 3000 lesser privileged students. EEF has supported 450 students till graduation till date with around 100 ongoingly.

Knowledge partner to Hiregange Academy which is an employability and knowledge initiative which is serving 4500 per year to enhance their capability mainly in IDT and Excel skills. Looking at starting a Commerce Finishing School in 2023. Looking to make 100,000 commerce graduates employable or better employed thru value education in the next 5 years.

Believes in value-based practice and life.

CA Roopa Nayak, B.Com., FCA is a Partner in HNA & Co., LLP heading the consulting and compliance support divisions in Bangalore. 

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 Providing GST compliance services under retainership model with focus on resolving issues under GST law and procedural aspects. She Support for GST dept audit to clients and conducting of GST impact analysis. 

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 15 years 

She has been regularly contributor of articles in past 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 He qualified as a Chartered Accountant in 2017 and pursues LLB. 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.