Kumar Visalaksh

Kumar Visalaksh is a Partner in the Tax practice at ELP, based in Delhi. An alumnus of National Academy of Legal Studies and Research, he brings over a decade of extensive experience advising leading multinational and domestic clients on complex and high-value tax matters.

His practice is comprehensive, encompassing tax advisory, transaction structuring, regulatory strategy, and tax litigation across both direct and indirect tax domains. Kumar regularly advises on Goods and Services Tax (GST), customs, foreign trade policy, and export control regulations, with a particular focus on multi-jurisdictional supply chains and cross-border transactions. He is known for providing commercially pragmatic and legally robust solutions in navigating evolving regulatory frameworks.

On the direct tax side, Kumar advises on domestic income tax matters, including corporate tax and related litigation.

Kumar has an established litigation practice and regularly represents clients before the Customs Excise & Service Tax Appellate Tribunal (CESTAT), various High Courts, and the Supreme Court of India. His experience extends across forums and includes both direct and indirect tax disputes, including those arising under the GST and customs regimes.

He has also played a key role in advising companies on major tax reforms in India, including the transition to the GST regime. His work in this area includes assisting clients with implementation strategies, business restructuring, and designing compliance frameworks to align with changing legislative and policy requirements.

Kumar is regarded for his ability to integrate technical expertise with practical insight, enabling clients to effectively navigate complex tax and regulatory landscapes.

Kumar is a regular speaker at various conferences. Kumar writes regularly for leading newspapers/magazines such as The Economic Times, The Hindu, The Mint, Financial Express, Economic and Political Weekly, Indirect Taxation Review etc.

Kumar has been ranked as a Highly Regarded Tax Practitioner in International Tax Review’s Tax Controversy Leaders Guide. He has also been recognized as the Next Generation Partner for Tax in the Legal 500 rankings. Kumar has been recognized  for his expertise in Tax by Chambers Asia-Pacific.  He is also recognized as a Litigation Star for Tax by Benchmark Litigation Asia-Pacific. Kumar also features as GenNext Leading Lawyer for Tax in Legal Era 2024 rankings. He has also been recognized by RSG Resight India.