Calcutta High Court Refers Reliance Entities' Telecom Tower Lease Dispute To Arbitration, Leaves Objections Open

The Calcutta High Court has referred a telecom tower lease dispute to arbitration. It declined to decide, at the referral stage, whether non-signatory Reliance group entities were bound by the arbitration clause or whether past dues stood extinguished under the Insolvency and Bankruptcy Code (IBC). Justice Shampa Sarkar held that such objections raise triable jurisdictional issues. These must be decided by the arbitral tribunal. The court reiterated that its role under Section 11 of the...

No Appeal Lies Against Conditional Stay Of Arbitral Award: Calcutta High Court

The Calcutta High Court has recently held that an appeal does not lie against an order granting conditional stay of an arbitral award, observing that such orders fall outside the narrow appellate framework prescribed under arbitration Act. Section 36(2) of the Arbitration and Conciliation Act, 1996, allows a party that has challenged an arbitral award in court to seek a stay on the enforcement of that award. A Division Bench of Justice Debangsu Basak and Justice Md. Shabbar Rashidi dismissed...

Non-Signatory Successor Company May Invoke Arbitration Clause After Merger: Calcutta High Court

The Calcutta High Court has recently held that a company that becomes the successor of an original contracting party pursuant to an NCLT-approved merger can invoke an arbitration clause even if it is not a signatory to the original agreement. Justice Shampa Sarkar made the observation on February 3 while hearing an application filed by Tata Capital Limited seeking appointment of an arbitrator in a dispute arising out of a loan agreement with a borrower. “In my prima facie view, even if the...

Calcutta High Court Sets Aside Arbitral Award Against Company Officials Without Impleading Companies

The Calcutta High Court has set aside an arbitral award after finding that it was passed against two officials of state-owned power companies instead of the companies that were parties to the arbitration agreement. A Division Bench of Justices Debangsu Basak and Md. Shabbar Rashidi held that the award, which fastened liability on the managing director of Bihar State Power Generation Company Limited and the chairman of Bihar State Power Holding Company Limited, could not be sustained since the...

Superintendent Cannot Adjudicate Cases Involving Extended Limitation: Calcutta High Court

The Calcutta High Court on 2 February held that cases that invoke the extended period of limitation are expressly excluded from the adjudicatory powers of a Superintendent, even if the demand falls within their monetary limit. Justice Om Narayan Rai, allowed a writ petition filed by the partners of Radiant Security, challenging an order by which the Superintendent, CGST, demanded service tax of Rs. 72,000 along with education cess and secondary and higher secondary cess, and imposed penalties...

No Additions On Mere Suspicion When Shareholders In Capital Assessments Are Traceable: Calcutta High Court

The Calcutta High Court on 4 February held that in share capital assessments, income tax additions cannot be sustained on mere suspicion, when the investors are identifiable, the taxpayers and share subscriptions are backed by audited records, and clear there are clear banking trails for transactions. A Division Bench of Justice Rajarshi Bharadwaj and Justice Uday Kumar dismissed an appeal filed by the Principal Commissioner of Income Tax, Kolkata, against Express Tradelink Pvt. Ltd....

Calcutta High Court Upholds Service Tax On C&F and Transport of Steel, Excludes Bending & Bundling

On 4 February, the Calcutta High Court held that service tax applies to “Clearing and Forwarding” (C&F) services and transport expenses for steel products. The Court clarified that activities such as transporting, storing, forwarding, and record-keeping fall within the scope of C&F services, while bending, bundling, and stock verification of goods do not. A Division Bench of Justices Rajasekhar Mantha and Ajay Kumar Gupta dismissed an appeal by Naresh Kumar & Co., which claimed...

Joint Commissioner's VAT Revision Cannot Be Revisited By Senior Officer: Calcutta High Court

The Calcutta High Court on 2 February held that once an order is revised by a Joint Commissioner under Section 86 of the West Bengal Value Added Tax Act, 2003, it cannot be subjected to a further suo motu revision under Section 85 by a Senior Joint Commissioner, as both officers act as delegates of the Commissioner and exercise the same revisional authority. A Bench of Justice Kausik Chanda, while dismissing a review petition filed by the West Bengal Tax Department, wrote: "Once an order has...

Amicable Settlement In Commercial GST Dispute Allows Quashing of FIR: Calcutta High Court

The Calcutta High Court recently quashed an FIR and released the frozen corporate bank accounts of Indian Compressors Ltd., clarifying that where a dispute is essentially commercial and private in nature, and the parties have voluntarily arrived at an amicable settlement, criminal proceedings may be quashed under Section 482 Cr.P.C., even for non-compoundable offences. A Bench of Justice Uday Kumar noted: "Where the dispute is essentially commercial and private in character, and the parties...

Calcutta High Court Appoints Former Chief Justice As Arbitrator In Turner Morrison–Berger Paints Tax Dispute

The Calcutta High Court has appointed Justice T.S. Sivagnanam, former Chief Justice of the Court, as the sole arbitrator to decide a tax liability holdback dispute between Turner Morrison Limited and Berger Paints India Limited. A Single Bench of Justice Shampa Sarkar held that objections based on limitation and contractual interpretation cannot be decided at the stage of appointing an arbitrator. The Court said such issues must be left to the arbitral tribunal, which is the “master of facts”. ...

Calcutta High Court Sets Aside Patent Office Order Rejecting TopoTarget's Cancer Drug Patent Application

The Calcutta High Court has set aside a Patent Office order rejecting a cancer drug patent filed by TopoTarget UK Limited, observing that the decision was taken without a proper and independent assessment of the invention.A Single Judge Bench of Justice Ravi Krishan Kapur, in a judgment dated January 30, 2026, allowed TopoTarget's appeal and quashed an order dated November 29, 2019, passed by the Deputy Controller of Patents and Designs, Kolkata.The impugned order had rejected the patent...

'Reason To Believe' Not Required To Inspect Seized Jewellery Under Income Tax Act: Calcutta High Court

The Calcutta High Court on 28 January dismissed a writ petition challenging inspection notices issued by the Income Tax Department for jewellery and bullion seized during a search operation, holding that the revenue authorities are not required to disclose the information or reasons that prompted the inspection, so long as it is undertaken for purposes permitted under the Income Tax Act (IT Act), 1961. Justice Om Narayan Rai delivered the ruling while examining a challenge to notices issued...