Limitation Not “Extinguishing Engine' For Substantive Rights: Calcutta High Court Condones 2262 Day Delay In Filing Appeal

The Calcutta High Court held that the law of limitation is not meant to extinguish substantive rights and must be applied with a liberal approach where delay is caused by bona fide conduct. The bench condoned the delay of 2262 days in filing the CESTAT appeal, holding that the assessee's bona fide pursuit of settlement under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) was a valid ground and that condonation of delay could not be denied on such a basis. ...

Disputes Over Oppressive Extraordinary General Meetings Lie Outside Civil Courts: Calcutta High Court

The Calcutta High Court has held that disputes alleging oppression of a member through an Extraordinary General Meeting are company law disputes that fall squarely within the jurisdiction of the National Company Law Tribunal. The court reiterated that these disputes cannot be examined by a civil court. Bhaskar Gupta, a long-standing member of Calcutta Club Ltd for over four decades and a former chairman of the club's finance sub-committee, had challenged an EOGM convened by the club to consider...

Arbitration Petition Seeking Stay Of Eviction Over Immovable Property Is “Suit For Land”; Outside Jurisdiction Of Original Side: Calcutta HC

The Calcutta High Court has held that a petition filed under Section 9 of the Arbitration Act, seeking a stay on eviction notice in respect of immovable property would amount to a suit for land and is not maintainable if the property is situated outside the territorial jurisdiction of the court's original side. The court said proceedings which directly impact possession of land cannot be decided by it merely because they arise from an arbitration agreement. A Division Bench of...

Award Liable To Be Set Aside If Arbitral Tribunal Rewrites Contract Or Ignores Determinative Clauses: Calcutta High Court

The Calcutta High Court has recently held that an arbitral tribunal does not have the authority to rewrite the terms of a contract, ignore its determinative clauses on notions of equity, fairness or public law principles. It said if the tribunal travels beyond the contract itself, it amounts to a jurisdictional transgression, rendering the award illegal. “An Arbitral Tribunal does not enjoy any latitude in re-writing the contract, ignoring determinative clauses, or supplanting...

Award Liable To Be Set Aside If Arbitral Tribunal Rewrites Contract Or Ignores Determinative Clauses: Calcutta High Court

The Calcutta High Court has recently held that an arbitral tribunal does not have the authority to rewrite the terms of a contract, ignore its determinative clauses on notions of equity, fairness or public law principles. It said if the tribunal travels beyond the contract itself, it amounts to a jurisdictional transgression, rendering the award illegal. “An Arbitral Tribunal does not enjoy any latitude in re-writing the contract, ignoring determinative clauses, or supplanting...

Arbitration Clause In Expired Lease Cannot Be Invoked To Execute Fresh Lease: Calcutta High Court

The Calcutta High Court has recently held that an arbitration agreement in an expired lease deed cannot be automatically extended to govern disputes relating to the execution of a fresh lease, even if the proposed lease is claimed to arise from prior correspondence between the parties. Justice Aniruddha Roy in an order dated 23 December, 2025, dismissed an application filed by HDFC Bank Ltd under Section 8 of the Arbitration and Conciliation Act, seeking reference of the dispute to...

Arbitration Clause In Expired Lease Cannot Be Invoked To Execute Fresh Lease: Calcutta High Court

The Calcutta High Court has recently held that an arbitration agreement in an expired lease deed cannot be automatically extended to govern disputes relating to the execution of a fresh lease, even if the proposed lease is claimed to arise from prior correspondence between the parties. Justice Aniruddha Roy in an order dated 23 December, 2025, dismissed an application filed by HDFC Bank Ltd under Section 8 of the Arbitration and Conciliation Act, seeking reference of the dispute to...

Calcutta High Court Temporarily Bars Use of 'Liv.72' Mark Over Similarity With Himalaya's Liv.52

The Calcutta High Court on Tuesday temporarily restrained Shimla Drugs Health Care Pvt. Ltd. and its associate from using the mark “Liv.72” for a health product, holding that it is deceptively similar to Himalaya Global Holdings Ltd.'s well-known liver health product “Liv.52.” A single bench of Justice Ravi Krishan Kapur observed that the long-standing trademark and packaging associated with “Liv.52” had been prima facie infringed and that the continued sale of the rival product was likely to...

IBC Resolution Doesn't Extinguish Statutory Claims Left Open By NCLT: Calcutta High Court

The Calcutta High Court has clarified that approval of a resolution plan under insolvency law does not wipe out claims that were specifically excluded and left open by the tribunal at the time of approval.A Division Bench of Justices Madhuresh Prasad and Supratim Bhattacharya, in an order dated December 8, 2025, dismissed an appeal filed by S.S. Natural Resources Pvt Ltd and upheld a demand for transfer fees raised by the West Bengal Industrial Development Corporation for industrial land at...

Mesne Profit Claims After IBC Resolution Can Proceed Only Against Former Management: Calcutta High Court

The Calcutta High Court has recently held that proceedings to calculate mesne profits can continue only against a company's former management once a resolution plan is approved under the Insolvency and Bankruptcy Code.Mesne profits refer to the claim arising from unlawfully occupying someone else's property. The court clarified that such proceedings cannot continue against the company itself or its new management after the resolution plan takes effect. A division bench of Justices Debangsu...

ITC Cannot Be Denied To Purchasing Dealer Solely Due To Retrospective Cancellation Of Supplier's GST Registration: Calcutta High Court

The Calcutta High Court held that Input Tax Credit (ITC) cannot be denied to a purchasing dealer merely because the supplier's GST registration was cancelled retrospectively. Justice Hiranmay Bhattacharyya noted that apart from holding that the invoice dates were after the effective date of cancellation of the registration certificate of the supplier in question, no other ground has been mentioned by the appellate authority as a ground for denial of Input Tax Credit. In this case,...

ITC Cannot Be Denied To Purchasing Dealer Solely Due To Retrospective Cancellation Of Supplier's GST Registration: Calcutta High Court

The Calcutta High Court held that Input Tax Credit (ITC) cannot be denied to a purchasing dealer merely because the supplier's GST registration was cancelled retrospectively. Justice Hiranmay Bhattacharyya noted that apart from holding that the invoice dates were after the effective date of cancellation of the registration certificate of the supplier in question, no other ground has been mentioned by the appellate authority as a ground for denial of Input Tax Credit. In this case,...