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  • Article

    USA Initiates Section 301 Investigations Into Global Manufacturing Overcapacity, Targeting Several Countries Including India

    On 11 March 2026, the Office of the United States Trade Representative ('USTR') initiated investigations under Section...
    GlobalInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    CCI Raises Scrutiny Of Minority Investments

    Recently, the CCI penalised Goldman Sachs (India) Alternative Investment Management Private Limited, the investment manager of Goldman Sachs AIF Scheme-1 (collectively ‘Goldman Sachs') INR 4 million.
    IndiaAntitrust/Competition Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    CBAM – Key Changes Via European Commission's Omnibus Package

    ‘Simplification!', the term echoed in almost every media quote in the press release published on 26 February 2025 by the European Commission...
    IndiaInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Imports Under Advance Authorisations, And By EOUs And SEZ Units – Compliance With Certain QCOs Relaxed

    The Ministry of Commerce and Industry has relaxed the compliance requirements under Quality Control Orders (‘QCOs') issued by Ministry of Steel, Department for Promotion of Industry...
    IndiaInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Dawn Of New Era Of Provisional Assessments Under Customs Section 18

    In the current tax environment, it is not uncommon for assessments to remain provisional for very long periods, sometimes even spanning several years.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Impact Of GST Rate Changes On The Logistic Sector

    The 56th GST Council meeting held on 3rd September 2025 introduced a series of rate rationalisations affecting the logistics sector.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Turnover Or Import? The Legal Characterisation Of SEZ-DTA Supplies Under GST

    The computation of refunds of accumulated Input Tax Credit (‘ITC’) by Special Economic Zone (‘SEZ’) units has recently become the subject of scrutiny...
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Widening The Gate Of Indian Economy: Key Changes Under The Foreign Exchange Management (Non-Debt Instruments) (Third Amendment) Rules, 2026

    India's Ministry of Finance has introduced sweeping amendments to foreign investment regulations, fundamentally reshaping who can invest in Indian listed securities and how capital flows into the country's markets. These changes expand investor eligibility beyond traditional categories while implementing new safeguards for cross-border investments, particularly from neighboring countries.
    IndiaFinance and Banking
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Reforming Foreign Office Establishment Norms In India – New Draft Regulations Issued

    The Reserve Bank of India (‘RBI') as a part of its continued efforts has been taking effective measures to promote ease of doing business in India.
    IndiaGovernment, Public Sector
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    SC: Corporate Insolvency Resolution Proceedings Under The Insolvency And Bankruptcy Code, 2016 Are Independent Of Winding-Up Proceeding Under The Companies Act, 1956

    Many issues have arisen due to the divergent views taken by different High Courts regarding the interpretation of the transitional provisions.
    IndiaInsolvency/Bankruptcy/Re-Structuring
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Closing Customs Disputes Sans 'Stigma': Understanding Amendment To Customs Section 28(6)

    The Union Budget 2026 signals a continued shift towards trust-based regulation and faster dispute closure across indirect tax administration. Amongst the reforms proposed in the Finance Bill, 2026 (‘Finance Bill'), proposal for amendment to Section 28(6) of the Customs Act, 1962 (‘Customs Act') is a notable change.
    IndiaInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Union Budget 2025 – Changes Made/proposed In Customs Law And Duty Rates

    The Union Budget 2025-26 was presented in the lower house (Lok Sabha) of the Indian Parliament on 1 February 2025. Number of changes have been made or proposed in the Customs law...
    IndiaInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Digital Personal Data Protection Rules, 2025: Incremental Tweaks And The Way Ahead

    On 13 November, the Ministry of Electronics and Information Technology (‘MEITY') notified the Digital Personal Data Protection Rules, 2025 (‘DPDP Rules')...
    IndiaPrivacy
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Taxing The In-between: GST Implications On Sale Of Partially Constructed Buildings

    The Indian real estate sector has evolved into one of the most high-value and dynamic segments of the economy, which is driven by sustained urbanisation, strong investor interest and infrastructure growth.
    IndiaReal Estate and Construction
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    53rd GST Council Meeting – Highlights Of Circulars Issued By CBIC

    The Central Board of Indirect Taxes and Customs has on 26 June 2024 issued 16 Circulars (Circular Nos. 207 to 222/2024-GST) to clarify various issues as also highlighted in the 53rd GST Council Meeting
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Navigating Seamless Inter-State ITC Transfers Under GST: Judicial Guidance

    The non-transferability of Input Tax Credit (‘ITC') amongst states has long been the point of debate between legal intent and technical feasibility.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Termination Of Employment In India

    In India, workforce is technically categorised as ‘workmen' and ‘non-workmen/employees'. Workmen are typically those who work on the shopfloor in a manufacturing set-up...
    IndiaEmployment and HR
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Trademark – Use Of 'Lotus Splash' For Face Cleanser Is Not Descriptive – Division Bench Sets Aside Rejection Of Interim Injunction

    In a case where the appellant/plaintiff had been using the mark 'Lotus' for various cosmetics and hygiene products...
    IndiaIntellectual Property
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Navigating The US Tariffs Through The First Sale Principle

    On 2 April 2025, the United States issued Executive Order 14257 imposing reciprocal tariffs on imports from countries that apply higher tariffs on U.S. goods.
    IndiaInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Provisional Anti-Dumping Measures In India – Overview Of The Law And Practice

    Anti-dumping duty (‘ADD') is a measure intended to rectify the distortive effects of dumping and re-establish fair trade. It is a protective shield to the domestic industry against the injury...
    IndiaInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan

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