Lakshmikumaran & Sridharan is a full-service law firm based in India. The firm has offices in 12 cities and has over 400 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.



6 August 2020

Execution proceedings – Delhi High Court formulates detailed affidavit of assets and income of judgement-debtor

The Delhi High Court has formulated detailed formats of affidavit of assets and income of the judgement-debtor to be filed at the threshold of execution proceedings. The Court in its judgement dated August 5, 2020 also laid down detailed guidelines for the Executing Court. It observed that this will curb the delay and expedite disposal of execution proceedings.


4 August 2020

Refund of credit accumulated on input services due to inverted duty structure, available

The Gujarat High Court has allowed refund of accumulated credit of input services in case of inverted duty structure. It held that Explanation (a) to Rule 89(5) of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”), which denies the refund of “unutilised input tax” paid on “input services” as part of “input tax credit” accumulated on account of inverted duty structure, is ultra vires the provisions of Section 54(3) of the Central Goods and Services Tax Act, 2017 (“CGST Act”).


28 July 2020

E-Commerce – Consumer Protection (E-Commerce) Rules, 2020 notified

Within few days of coming into force of major provisions of the Consumer Protection Act, 2019, the Department of Consumer Affairs in the Ministry of Consumer Affairs, Food and Public Distribution has issued Consumer Protection (E-Commerce) Rules, 2020 which have come into force from July 23, 2020.

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