Companies Must Clear The Way Before Launching Processes That May Infringe Patents: Calcutta High Court

The Calcutta High Court has said companies seeking to enter a market with a process potentially covered by an existing patent must remove legal obstacles before commencing operations, rather than waiting to be sued for infringement.“In most jurisdictions the Courts now recognize that insofar as patent matters are concerned, if a would be entrant seeks to launch a process which may be covered by an existing patent, it must take steps to clear the way i.e. remove all obstacles before commencing...

Commercial Court Can Secure Claim At Interm Stage If Party's Commercial Credibility Is In Doubt: Calcutta High Court

The Calcutta High Court has held that a commercial court can direct a party to secure a plaintiff's claim at an interim stage if it prima facie finds that the party's commercial credibility, probity, or substratum is in question. Justice Aniruddha Roy observed, “With the promulgation of the C. C. Act, 2015, even while trying a commercial suit, if the Court prima facie finds that the conduct of the defendant is such that it might have lost its commercial credence and probity or substratum,...

Calcutta High Court Rejects Revenue's Bid To Reopen Facts In ₹9.32 Crore Unlisted Share Sale Addition

The Calcutta High Court on 5 October dismissed the Revenue's appeal against deletion of a Rs. 9.32 crore addition relating to sale proceeds from unlisted equity shares of Superdeal Resources Private Limited, finding that the Tribunal's conclusions were based on the evidence on record. A Division Bench comprising Justices Rajarshi Bharadwaj and Sudip Deb held that the Revenue cannot seek a fresh examination of factual findings in an appeal under Section 260A of the Income Tax Act in the absence...

CCI Need Not Record Reasoned Order Before Ordering DG Probe: Calcutta High Court

The Calcutta High Court has recently held that the Competition Commission of India (CCI) need not record a separate, reasoned order setting out its prima facie opinion before directing the Director General (DG) to investigate under Section 26(1) of the Competition Act, 2002.“Section 26(1) does not contemplate recording of a reasoned order by the Commission,” a Division Bench of Justice Shampa Sarkar and Justice Arjun Ray Mukherjee observed. The Bench, however, found that the CCI had formed a...

Calcutta High Court Upholds ITAT Order Deleting ₹11.35 Crore Addition For Alleged Cash Loans

On 5 October, the Calcutta High Court dismissed the Revenue's appeal against the Income Tax Appellate Tribunal's (ITAT) September 2025 order deleting a Rs. 11.35 crore addition made against businessman Suresh Kumar Banthia for Assessment Year 2020-21. A Division Bench comprising Justices Rajarshi Bharadwaj and Sudip Deb held that although the strict rules of evidence do not apply to income-tax proceedings, tax authorities and tribunals are guided by the general principles underlying the law of...

Settlement Of Sale Of Goods Decretal Dues Retains Commercial Character: Calcutta High Court

The Calcutta High Court on 29 September held that a subsequent settlement concerning decretal dues arising from a sale of goods transaction can retain the character of a commercial dispute under the Commercial Courts Act. Justice Ananya Bandyopadhyay directed that the suit between M. Walter and Co. and Rajashi Developers Pvt Ltd be converted into a commercial suit, noting that the dispute constituted a commercial dispute under the Commercial Courts Act. The Bench observed: “The commercial...

Calcutta High Court Quashes Garnishee Orders Against SBI Over Inoperative Account

The Calcutta High Court has held that the State Bank of India (SBI) could not have remitted Employees' State Insurance (ESI) dues from an “inoperative” account of its customer. It observed that branding the bank a “deemed defaulter” in such circumstances was without application of mind and violated principles of natural justice.Justice Shampa Dutt (Paul) made the observation while quashing garnishee orders issued against SBI in connection with the ESI dues of Eastern Division (Projects)...

Entire Bank Account Cannot Be Frozen For ₹2,253 Disputed Transaction: Calcutta High Court

The Calcutta High Court on 30 September held that an entire bank account cannot be debit-frozen when the disputed transaction under investigation involves only a specific amount, and directed Axis Bank to de-freeze the account while retaining a lien over the disputed amount. Justice Rishad Medora directed Axis Bank to de-freeze the bank account of Sohel Molla, while permitting it to maintain a lien over Rs. 2,253 pending further directions from the investigating officer. The Bench observed: ...

Calcutta High Court Quashes ₹1.68 Crore GST Demand Against SREI Equipment Finance After CIRP

The Calcutta High Court on 1 October allowed SREI Equipment Finance Limited's petition and quashed the Rs. 1.68 crore GST demand raised for alleged excess availment of integrated goods and services tax (IGST) input tax credit on imported goods for FY 2021-22. Justice Aryak Dutt held that tax authorities cannot initiate or continue proceedings for pre-resolution plan dues that were not lodged during the corporate insolvency resolution process (CIRP), as approval of the resolution plan...

Calcutta High Court Quashes Pre-IBC Resolution Income Tax Proceedings Against Binani Cement

The Calcutta High Court has quashed income tax notices, orders, and proceedings relating to the period before UltraTech Cement took over management of Binani Cement under an approved IBC resolution plan. The Court held that claims not forming part of the resolution plan could not survive after its approval.The Court also directed the Income Tax Department to refund amounts adjusted against such pre-transfer tax demands, along with applicable interest.Justice Smita Das De was dealing with a writ...

Calcutta High Court Lifts Gag Order On YouTuber Arpit Mangal Over Emami Zandu Ashwagandha Video

The Calcutta High Court has set aside an ex parte injunction restraining YouTuber Arpit Mangal from airing or publishing any statement about Emami's “Zandu Ashwagandha Gold Plus”.The product is an ayurvedic formulation marketed for stress management, better sleep, muscle recovery, and overall stamina and vitality.The bench held that there was sufficient substance in Mangal's defence of truth at this stage. A Division Bench of Justice Sabyasachi Bhattacharyya and Justice Sandip Kumar De...

Failure To Furnish Bank Details For GST Registration Is Curable Lapse: Calcutta High Court

The Calcutta High Court has observed that failure to furnish bank details, though a violation of Rule 10A of the Central Goods and Services Tax Rules, can be cured by producing the correct bank details and supporting documents to establish the taxpayer's bona fides.Justice Smita Das De made the observation while considering a plea against cancellation of GST registration for non-submission of bank details. The court noted that cancellation of GST registration has severe civil consequences and...