Novel view synthesis (NVS) in low-light scenes remains a significant challenge due to degraded inputs characterized by severe noise, low dynamic range (LDR) and unreliable initialization. While recent NeRF-based approaches have shown promising results, most suffer from high computational costs, and some rely on carefully captured or pre-processed data--such as RAW sensor inputs or multi-exposure sequences--which severely limits their practicality. In contrast, 3D Gaussian Splatting (3DGS) enables real-time rendering with competitive visual fidelity; however, existing 3DGS-based methods struggle with low-light sRGB inputs, resulting in unstable Gaussian initialization and ineffective noise suppression. To address these challenges, we propose LL-Gaussian, a novel framework for 3D reconstruction and enhancement from low-light sRGB images, enabling pseudo normal-light novel view synthesis. Our method introduces three key innovations: 1) an end-to-end Low-Light Gaussian Initialization Module (LLGIM) that leverages dense priors from learning-based MVS approach to generate high-quality initial point clouds; 2) a dual-branch Gaussian decomposition model that disentangles intrinsic scene properties (reflectance and illumination) from transient interference, enabling stable and interpretable optimization; 3) an unsupervised optimization strategy guided by both physical constrains and diffusion prior to jointly steer decomposition and enhancement. Additionally, we contribute a challenging dataset collected in extreme low-light environments and demonstrate the effectiveness of LL-Gaussian. Compared to state-of-the-art NeRF-based methods, LL-Gaussian achieves up to 2,000 times faster inference and reduces training time to just 2%, while delivering superior reconstruction and rendering quality.