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Lakshmikumaran & Sridharan is a full-service law firm based in India. The firm has offices in 14 cities and has over 500 professionals specializing in areas such as corporate & commercial laws, dispute resolution, taxation and intellectual property.

Over the last three decades, we have worked with a variety of clients – start-ups, small & medium enterprises, large Indian corporates and multinational companies.

Our professionals have experience of working in both traditional sectors such as commodities, automobile, pharmaceuticals, petrochemicals and modern sectors such as e-commerce, big data, renewables.

INSIGHTS

NEWS

`27 August 2025

Parallel proceedings by State and Central Authorities when permissible/not permissible

The Supreme Court has in its Judgement dated 14 August 2025 upheld the Delhi High Court decision which had declined to interdict the summons issued by the Central GST authorities pursuant to a search, in a case where the assessee had relied upon Section 6(2)(b) of the CGST Act, 2017 to submit that since the State GST authorities were in seisin of the proceedings, it would be impermissible for the Central authorities to commence any proceedings. While holding so, the Apex Court observed that,

NEWS

`7 August 2025

Time limit for SCN and adjudication under Section 73 – Notifications Nos. 9 and 56/2023-CT are illegal

The Madras High Court has held that Notifications Nos. 9 and 56/2023-Central Tax, issued for the purpose of increasing the time limits for issuance of SCN and adjudication under Section 73 of the CGST Act, 2017 are illegal and are vitiated for the following reasons.

NEWS

`5 August 2025

Report of Expert Committee on positioning GIFT IFSC as Global Commodity Trading Hub

The International Financial Services Centre Authority (IFSCA) had constituted an Expert Committee on Positioning GIFT IFSC as a Global Commodity Trading Hub (‘Committee’) in May 2024 to enable commodity trading in the International Financial Services Centre, GIFT City, Gandhinagar (‘IFSC’) with an aim to integrate IFSC ecosystem with global trade flow and capitalise on the integration opportunities with the global commodity hubs.

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