Calcutta High Court Holds Amazon Not Liable For Brokerage Claim Without Signed Agreement With Pioneer

The Calcutta High Court has recently held that mere exchange of emails and incorporation of modifications in draft terms cannot, by itself result in a legally enforceable contract, particularly when the parties clearly intended execution of a written agreement.Justices Debangsu Basak and Md. Shabbar Rashidi allowed an appeal filed by Amazon Seller Services Pvt Ltd, which had challenged a trial court decree passed in favour of Pioneer Property Management Ltd. over alleged unpaid brokerage and...

Banks Must Examine MSME Restructuring Claims Before Proceeding Under SARFAESI: Calcutta High Court

The Calcutta High Court has recently held that once an MSME borrower raises a restructuring claim in reply to a SARFAESI demand notice, the bank cannot carry on with recovery proceedings without first taking a decision under the RBI's revival framework. Justice Krishna Rao said the obligation on the bank is mandatory when such a claim is made with reasons and an affidavit. “It is mandatory on the part of the bank that, in reply, if the borrower claims benefit of the FRAMEWORK with reasons...

Calcutta High Court Upholds Injunction Restraining Publisher From Using Cartoonist Narayan Debnath's Works

The Calcutta High Court has upheld an interim injunction restraining Dev Sahitya Kutir Pvt. Ltd., a Kolkata-based publishing house, from publishing, selling or distributing the literary and artistic works of late author and cartoonist Narayan Debnath, holding that no legal infirmity existed in the trial court's order granting protection to the author's legal heirs.A Division Bench comprising Justice Sabyasachi Bhattacharyya and Justice Supratim Bhattacharya passed the order on January 21, 2026,...

Appellate Authority Cannot Enhance GST Liability Without Hearing Taxpayer: Calcutta High Court

The Calcutta High Court on 14 January reiterated that a GST appellate authority cannot enhance taxable turnover or impose a higher rate of tax on grounds that were never part of the original adjudication, without giving the taxpayer an opportunity to be heard. A Bench of Justice Om Narayan Rai set aside an appellate order which enhanced the petitioner's taxable turnover by adding zero-rated supplies of Rs. 27 lakh and imposed GST at 18%, holding that such enhancement at the appellate stage...

Tax Authorities Cannot Exceed Scope of Show Cause Notice: Calcutta High Court

The Calcutta High Court emphasised that a GST adjudicating authority cannot deny tax exemption on grounds that were never raised in the show cause notice. A Bench of Justice Om Narayan Rai set aside an adjudication order passed against M/s Duakem Pharma Pvt. Ltd., observing that the proper officer exceeded the scope of the show cause notice by deciding an issue that was never put to the assessee for explanation. The Court noted: "The question as to whether the products/items dealt in by the...

Calcutta High Court Upholds ITAT Order Allowing NBFC To Set Off Share Trading Losses Against Interest Income

The Calcutta High Court has dismissed the income tax department's appeal against an ITAT order allowing an NBFC to set off losses described by the department as penny stock trades against its interest and other income. The Court held that the case raised no substantial question of law. A Division Bench of Justice Rajarshi Bharadwaj and Justice Uday Kumar said the department had failed to produce any direct or substantial evidence to support its case. It found that the allegation that the...

Calcutta High Court Quashes Ex Parte GST Order Over Taxpayer's Non-Appearance Due To Consultant's Illness

The Calcutta High Court set aside an ex parte order of the GST appellate authority passed due to non-appearance caused by the illness of the taxpayer's authorised consultant. It stressed that taxpayers cannot be penalised for circumstances beyond their control. A Single Judge Bench of Justice Om Narayan Rai held that the appellate authority failed to grant the taxpayer a fair and reasonable opportunity of hearing, and remanded the matter for fresh adjudication. The dispute arose from an appeal...

Merely Uploading Notice On Portal Without Mobile Alert Vitiates Tax Reassessment: Calcutta High Court

The Calcutta High Court on 20 January held that merely uploading income tax notices on the portal, without issuing a real-time alert to the taxpayer's registered mobile number, is insufficient to sustain reassessment proceedings under the Income Tax Act, as it violates the principles of natural justice. A Single Judge Bench of Justice Om Narayan Rai set aside the reassessment proceedings against Basu Tea Pvt. Ltd., the taxpayer and legally unsustainable. The Bench held that the it had been...

S. 37 of Arbitration Act | Fresh Material Barred At Appellate Stage If Not Placed Under Section 34: Calcutta High Court

The Calcutta High Court has held that parties to an arbitration cannot introduce completely new material for the first time at the appellate stage (Section 37) of arbitration proceedings if such material could have been produced earlier but was not placed before the court when the arbitral award was initially challenged (Section 34) The court emphasised that an appeal at this stage is not an opportunity to cure evidentiary lapses or supplement the record belatedly. A division bench of Justices...

Suit Liable To Dismissal Cannot Be Transferred To Commercial Division: Calcutta High Court

The Calcutta High Court has dismissed a 25-year-old suit between Tractel Tirfor India Pvt. Ltd. and Tractel International S.A.S., holding that the case was never legally pending and therefore could not have been transferred to the court's commercial division. A Division Bench of Justices Debangsu Basak and Md. Shabbar Rashidi ruled on January 21 that the failure to lodge a writ of summons, which is mandatory under the High Court's Original Side Rules, rendered the suit liable to dismissal in...

Council Members Changed Between Hearing and Award: Calcutta High Court Sets Aside MSME Award

The Calcutta High Court has set aside an arbitral award passed by the Micro, Small and Medium Enterprises Facilitation Council.It held that the award in this case could not stand because it was delivered by a differently constituted tribunal than the one that heard the parties A division bench of Justice Debangsu Basak and Justice Md. Shabbar Rashidi found that the dispute was heard over several years but the Council's composition kept changing. The members who finally delivered and signed the...

Calcutta High Court Sets Aside Calcutta Stock Exchange Penalty Against Dalmia Securities Over Invalid Board

The Calcutta High Court has set aside a penalty order passed by the Calcutta Stock Exchange Ltd (CSE) against Dalmia Securities Pvt Ltd, holding that the decision was taken by an unlawfully constituted governing board. The court, however, upheld the validity of the underlying investigation. Justice Sabyasachi Bhattacharyya partly allowed the writ petition filed by Dalmia Securities and its director. He held that the investigation into alleged violations was legally valid, but the final order...