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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 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.

INSIGHTS

NEWS

06 December 2023

ED cannot initiate PMLA proceedings if criminal conspiracy is not for commission of any scheduled offence

ED cannot initiate PMLA proceedings if criminal conspiracy is not for commission of any scheduled offence

NEWS

01 December 2023

Refund – Time limit under Section 54(1) is not mandatory

Noting that the term used in Section 54(1) of the CGST Act, 2017 is ‘may’, the Madras High Court has observed that the time limit fixed under Section 54(1) is directory in nature and is not mandatory. According to the Court, it is not mandatory that the refund application must be made within two years, and in appropriate cases, refund application can be made even beyond two years.

NEWS

01 December 2023

Valuation – Appeal against enhanced value maintainable even when price initially accepted in B/E or letter

The CESTAT Ahmedabad has rejected the contention of the Revenue department that by accepting the assessable value and not asking for the speaking order, the value assessed by the assessing officer attains finality and the assessee-importer is precluded from contesting the same.

L&S Careers

Multidisciplinary teams with background in law, business, process, project management, technology, and more; built on a bedrock of Indian values and diverse perspectives

L&S Internships

Law students will find that internship at L&S could be one of the most enriching experiences. The Senior members of our team are committed to mentoring and guiding you towards achieving your goal of getting ready for a flying start to your career.