GST | CBIC Circulars Cannot Shield Dubious Transactions; Must Operate Within Statutory Framework: Calcutta High Court

The Calcutta High Court held that CBIC (Central Board of Indirect Taxes & Customs) circulars are binding on departmental officers but cannot be used as a protective shield in cases where the genuineness of the transaction or invoices is in doubt. Justice Om Narayan Rai stated that it cannot be doubted that a circular issued by the Central Board of Indirect Taxes & Customs would be binding on all its officers but at the same time there can also not be any cavil to the...

Power To Extend Mandate Of Arbitrator Appointed By HC Rests Exclusively With High Court: Calcutta High Court

The Calcutta High Court dismissed a revisional application filed by Cosmic MAPL JV challenging the Commercial Court's refusal to extend the mandate of an arbitrator under Section 29A(4) and 29A(5) of the Arbitration and Conciliation Act, 1996 (Arbitration Act). Justice Shampa Sarkar held that in cases where the referral court is the High Court under section 11, it also becomes the competent court to entertain applications for extension or substitution of arbitrators under section 29A. ...

Writ Petition Filed To Bypass Pre-Deposit Requirement Under MSMED Act Is Not Maintainable: Calcutta High Court

The Calcutta High Court dismissed a petition filed under Article 227 of the Constitution challenging an award passed by the West Bengal Micro & Small Enterprises Facilitation Council (MSEFC), holding that the petition was not maintainable and was filed to evade pre-deposit requirement under section 19 of the MSMED Act, 2006. Justice Hiranmay Bhattacharyya held that the Facilitation Council had jurisdiction to entertain the reference under section 18 and the buyer (Kommoners Club...

Calcutta High Court Injuncts Two Baidyanath Chyawanprash Ads on Dabur's Plea, Says Edits Cannot Cure Disparagement

The Calcutta High Court has barred Shree Baidyanath Ayurved Bhawan Pvt. Ltd. from using two chyawanprash advertisements after holding that removing a single claim about ingredient count would not eliminate the overall disparaging portrayal of rival brands, including Dabur India Limited. A division bench of Justice Debangsu Basak and Justice Md. Shabbar Rashidi delivered the decision on December 11, 2025, while hearing appeals arising from a February 8, 2022 order. Dabur had earlier secured an...

Income Tax | Reassessment Cannot Be Initiated On Identical Survey Material Already Accepted In Earlier Proceedings: Calcutta High Court

The Calcutta High Court held that reassessment under Section 148 of the Income Tax Act is impermissible when it is based on the same survey material that the Assessing Officer (AO) has already examined and accepted in earlier proceedings. Justice Om Narayan Rai stated that the reassessment proceeding is clearly impermissible………It would be a clear case of “change of opinion”. Indeed, the principle that assessment of a given assessee for a given assessment year cannot be reopened by the...

Appellate Authority Must Consider Cess-Disclosure In Annual Return, 'No Negative Mandate' For Late-Filing: Calcutta High Court

The Calcutta High Court in a matter concerning non-disclosure of Cess in monthly return GSTR-3B which came to be rectified by filing annual return in GSTR-09, has set aside appellate order. The High Court has directed the Authority to revisit the matter and consider subsequent rectification in GSTR-09 of initial error of non-disclosure. In an order dated November 26, 2025 the Single Bench of Justice Om Narayan Rai noted that at the time of finalization of the books of account,...

Income Tax Return Must Be Accepted For Assessing Victim's Income In Motor Accident Claims: Calcutta High Court Grants ₹39 Lakh Compensation

The Calcutta High Court held that when a victim's income tax return is filed, it is a reliable and authentic basis for assessing income in motor accident claims. The bench granted compensation of Rs. 39 Lakh to the claimants (mother and father) of the victim. Justice Biswaroop Chowdhury stated that once an Income Tax Return is accepted by the Income Tax Authority, it becomes an authentic document with regard to the income of the victim. When Income Tax Return is not filed it...

Calcutta High Court Upholds ₹29.96 Crore Arbitral Award Against Bihar State Power Generation Company, Refuses To Interfere In Barauni Power Plant Dispute

The Calcutta High Court, Commercial Division, dismissed a petition filed by the Managing Director, Bihar State Power Generation Co. Ltd. (BSPGCL) under section 34 of the Arbitration and Conciliation Act, 1996, challenging an arbitral award passed in favour of R S Constructions. Justice Gaurang Kanth, on 4th December, 2025, while upholding the finality of the arbitral award, ruled that the arbitral tribunal had adopted a “logical, reasoned and plausible” view while granting compensation ...

Calcutta High Court Denies Interim Relief To Indian Importer In 'PL SUPREME' Trademark Row With Chinese Manufacturer

The Calcutta High Court has refused an interim injunction to Kolkata-based torch importer Parul Ruparelia and an associated entity in their trademark infringement and passing-off suit over the mark “PL SUPREME” against the Chinese manufacturers of the torch.It held that Chinese manufacturer Camme Wang and its associated entity are the prior adopters and owners of the mark. Delivering judgment on December 5, 2025, Justice Ravi Krishan Kapur held that the Chinese manufacturer's superior right to...

Calcutta High Court Says KMP Coconut Oil Packaging Looks Too Similar to Shalimar's, Upholds Injunction

The Calcutta High Court has upheld an interim injunction in favour of Shalimar Chemical Works Pvt. Ltd. that restrains Edible Products (India) Ltd., which sells coconut oil under the “KMP” brand, from using packaging the court found deceptively similar to Shalimar's long used trade dress. A division bench of Justice Sabyasachi Bhattacharyya and Justice Supratim Bhattacharya in an order dated December 3, dismissed Edible Products' appeal. The court said that in a passing-off case the overall...

'High Courts Do Not Substitute Statutory Tribunals', Calcutta High Court Refuses To Halt Guarantors' Insolvency Proceedings

The Calcutta High Court on Wednesday held that it cannot interfere with personal insolvency proceedings initiated under the Insolvency and Bankruptcy Code, holding that such proceedings must take their course before the National Company Law Tribunal. A single bench of Justice Krishna Rao said the High Court could not halt a proceeding that falls within the jurisdiction of the adjudicating authority. The court said, “The National Company Law Tribunal being the statutory forum under the...

'Unilateral Appointment Of Arbitrator Violates Principles Of Natural Justice': Calcutta High Court Sets Aside Arbitral Award

The Calcutta High Court on Tuesday set aside an ex-parte arbitral award ruling that unilateral appointment of a sole arbitrator by one of the parties is violative of the Principles of Natural Justice and fatally vitiates the arbitral process, thereby resulting in nullity. Justice Shampa Sarkar in a judgement delivered on 2nd December, 2025, allowed the application filed by YD Transport Company and its proprietor under section 34 of the Arbitration and Conciliation Act, 1996. Court...