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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.

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`7 July 2025

Substitution of assets attached by the Enforcement Directorate under PMLA: SC

In a recent case, the Hon’ble Supreme Court has passed an order (‘Order’)[1], allowing the substitution of provisionally attached assets with unencumbered, marketable commercial units offered by the Petitioner subject to the satisfaction of certain conditions.

NEWS

`01 July 2025

Refund of IGST on exports – Rule 96(10) stands omitted prospectively but is not applicable to pending proceedings

The Gujarat High Court has held that Rule 96(10) of the Central Goods and Services Tax Act, 2017 would stand omitted prospectively but would not be applicable to pending proceedings/cases where final adjudication has not taken place. Number of assessees were represented by Lakshmikumaran & Sridharan Attorneys here.

NEWS

`10 June 2025

Discharge of a person in predicate offence is not a bar on investigation under PMLA

In this case[1], the Petitioner was implicated in offence of commission of offence of illicit manufacturing, marketing and transportation of a cough syrup under Narcotic Drugs and Psychotropic Substances Act, 1985 (‘NDPS Act’) through two complaints filed by the Narcotics Control Bureau (‘NCB’) before the Special NDPS Court, Jammu (‘Trial Court’). The Trial Court vide order dated 13 December 2024 discharged the Petitioner in both the complaints finding no prima facie evidence to link him to the alleged offences.

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