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.



28 September 2023

Order prohibiting assessee to deal with goods is not a stop gap for Department to take decision on seizure

The Delhi High Court has rejected the contention of the Department that it is open for the concerned authorities conducting search, to first pass an order under the first proviso to Section 67(2) of the CGST Act (directed not to deal with the goods in question) and, thereafter, take an informed decision whether to seize the goods.


28 September 2023

Recovery – Closure of financial year, or bank holidays, cannot justify recovery on the day next to the date of unfavourable order

The Patna High Court has held that imminent bank holidays of 2 or 3 days and the close of the financial year cannot be the valid reasons to justify an expedient recovery under the proviso to Section 78 of the CGST Act, 2017.


25 September 2023

Drawback on exports is available even when BCD is not paid on imports, if additional duty is paid

The Delhi High Court has rejected the contention of the Revenue department that it is only when a duty as prescribed by the Customs Act, 1962 has been paid that drawback benefits can be claimed.

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

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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.