01
Indirect Tax
Customs, central excise, service tax, GST and VAT. Classification, valuation, exemptions, refunds and constitutional challenges.
Counsel · New Delhi/In practice since 1985
V. Lakshmikumaranfondly known as VLK
Founder of Lakshmikumaran & Sridharan. Four decades at the bar in tax, customs, international trade and intellectual property, with landmark appearances before the Supreme Court of India.
- Years at the bar0+
- Years ranked Eminent Practitioner in Tax (Chambers & Partners)0
- Founded Lakshmikumaran & Sridharan1985
A note on standing
VLK is the founder of Lakshmikumaran & Sridharan, a former officer of the Indian Revenue Service, and a Distinguished Fellow at NITI Aayog. He is recognised as an Eminent Practitioner by Chambers & Partners and is a Hall of Fame inductee of The Legal 500 for Tax.
This is a working record of his practice, his published matters and his public service. Throughout, “in practice since 1985” should be read as a date of his transition from government to the bar.
01 · Career
Four decades, one practice.
From the Indian Revenue Service to a one-room indirect-tax practice in New Delhi, and onward to a counsel practice in customs, GST, trade-remedy and intellectual property law.
- 1951
Born
Born 16 August 1951; South Indian roots.
- 1974
Indian Revenue Service
Joined the IRS (Customs and Central Excise). Served as an adjudicating officer in Chennai; helped draft fiscal and taxation policy.
- 1985
Founded Lakshmikumaran & Sridharan
Left the IRS and co-founded LKS in New Delhi with his brother V. Sridharan. Began as a one-room indirect-tax litigation practice.
- 2023
Distinguished Fellow, NITI Aayog
Appointed Distinguished Fellow at NITI Aayog for expertise in economic laws, trade and investment policy.
- 2026
Four decades on
Continues to appear in landmark customs, GST, trade-remedy and IP matters.
02 · Practice
At the intersection of law, science and economics.
He appears and advises in tax, customs, international trade and intellectual property. He is an Advocate and a registered Patent Agent, and appears regularly before the Supreme Court of India in customs, GST and trade-remedy matters.
02
Direct Tax
Income tax, international taxation and transfer pricing, with a particular focus on cross-border structuring and withholding disputes.
03
International Trade & WTO
Anti-dumping, countervailing duty, safeguards and subsidies. Appearances before the WTO Dispute Settlement Body and Appellate Body.
04
Intellectual Property
Patents, TRIPS and compulsory licensing. Registered Patent Agent; lectures at Harvard and UNESCAP on access to medicines.
05
Customs Classification
HSN classification and customs valuation, drawing on a mathematics background and years at WCO Harmonised System Committee meetings.
06
Foreign Trade Policy
FTP, Special Economic Zones and advisory on Free Trade Agreement negotiations for the Government of India.
03 · Notable matters
Selected appearances.
01
Commissioner of Customs v. Canon India (Review)
Whether Directorate of Revenue Intelligence officers are 'proper officers' to issue show-cause notices under the Customs Act. Appeared for importers (Canon, Nikon, Samsung, Sony) alongside Mukul Rohatgi and Arvind Datar.
2024 INSC 854, Supreme Court of India (7 Nov 2024)
02
Canon India v. Commissioner of Customs
Held that, absent proper entrustment, DRI officers were not the 'proper officers' to issue Section 28 notices. One of the most consequential customs-jurisdiction rulings of the decade.
Supreme Court of India (9 Mar 2021)
03
Hewlett-Packard India v. Commissioner of Customs
Classification of All-in-One Integrated Desktop Computers. The judgment records that he physically demonstrated a sample unit in court to show the goods met the relevant tariff description.
2023 LiveLaw (SC) 43 (17 Jan 2023)
04
Star Industries v. Commissioner of Customs (Imports), Raigad
Held that 'ores' and 'concentrates' are distinct for exemption purposes and reaffirmed strict construction of exemption notifications.
Supreme Court of India (7 Oct 2015)
04 · Recognition
What the directories say.
Full list of recognitions- The Legal 500
Hall of Fame (Tax), permanent inductee; recognised as 'Leading Lawyers Legends' for Tax.
- Chambers & Partners
Eminent Practitioner in Tax (nineteen consecutive years) and in International Trade; Band 1 for Tax (Asia-Pacific); Litigation Star.
- India Business Law Journal
A-List 'Top 100 India lawyers' (Elite Category A); 'ICON' in Corporate & Commercial, IP, M&A and Taxation (A-List 2024-2025); Top 50 Legal Icons (2021).
- Asialaw
Elite Practitioner and Market Leading Lawyer (Tax), across multiple years.
- ITR World Tax / IFLR1000
Highly Regarded Practitioner in Indirect Tax and Tax Controversy.
- Benchmark Litigation
Litigation Star (Asia-Pacific), recognised for courtroom excellence.
05 · Public service
Advisory and government roles.
NITI Aayog
Distinguished Fellow, appointed 15 November 2023 for a one-year term; selected for expertise in economic laws, trade and investment policy.
Ministry of Commerce & Industry, Government of India
Legal Adviser; participates in Free Trade Agreement and WTO negotiations and legislative drafting.
International Chamber of Commerce
Delegate to World Customs Organization Harmonised System Committee meetings in Brussels.
WCO and GATT
Addressed the WCO/GATT Workshop on Customs Valuation.
06 · In his words
“Learning should be a passion. If you develop it, your growth will be unstoppable.”
“The shortest distance between two points is still a straight line. The easiest thing to do in life is to defend the truth. The ethical standards are non-compromisable, period.”
“Let me practise that branch of law where law and technology intersect, law and science intersect, law and economics intersect, law and accounting intersect.”
07 · Correspondence
How to reach the chambers.
Counsel and adviser in tax, customs, international trade and intellectual property. For briefing and instruction, please write to the chambers address. Direct enquiries reach him personally.
Direct · Personal
vlk@lakshmikumaran.comFor personal or direct enquiries.
Chambers · General
chambers@lakshmikumaran.comFor general enquiries and briefing.
Chambers [chambers address, New Delhi]
Telephone [phone]
LinkedIn [URL]