Calcutta High Court

PIL In Calcutta High Court Seeks Expedited Appointments To West Bengal RERA, Appellate Tribunal
The Calcutta High Court recently directed the State's counsel to obtain necessary instructions on a Public Interest Litigation (PIL) alleging prolonged vacancies in key posts at the West Bengal Real Estate Appellate Tribunal (WBREAT) and the West Bengal Real Estate Regulatory Authority (WBRERA).A Division Bench comprising Acting Chief Justice Tapabrata Chakraborty and Justice Atarup Banerjee, on September 3, directed Additional Government Pleader Susmita Saha Dutta, appearing for the State to...

GST Notice To Deceased Invalid, Legal Heirs Must Be Separately Notified: Calcutta High Court
The Calcutta High Court on 27 August held that GST authorities cannot issue a show cause notice or determine tax liability against a deceased person, and must instead issue the notice to the deceased's legal representatives in their own names. Justice Smita Das De made the observation while quashing a show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act) against Late Haradhan Pan, who died on 20 May 2021, along with the consequential...

Calcutta High Court Directs Post-Decisional Hearing On ₹4.43 Crore ITC Blocking
The Calcutta High Court on 1 September directed GST authorities to grant a post-decisional personal hearing to a company whose Electronic Credit Ledger was blocked to the extent of Rs. 4.43 crore, holding that it must be given an opportunity to substantiate the genuineness of its purchases and suppliers. Justice Smita Das De disposed of a writ petition filed by SPL Steel Processors Private Limited challenging the blocking of its Electronic Credit Ledger for the period from 1 February 2026 to 17...

Once Referred To Arbitration Suit Cannot Remain Pending Before Civil Court: Calcutta High Court
The Calcutta High Court on 31 August held that once a civil court refers parties to arbitration under Section 8 of the Arbitration and Conciliation Act, 1996, the suit does not remain pending before the civil court. A Division Bench of Justices Sabyasachi Bhattacharyya and Sandip Kumar De allowed an appeal by Badri Narayan Bhatter and another, restored a partition suit and directed the Trial Court to appoint a Receiver for the disputed Kolkata property. The judges held: “...Section 8 of the...

Calcutta High Court Rejects Injunction Against New Central Book Agency After Years Of Inaction
The Calcutta High Court on 27 August dismissed an interim injunction application filed by Pares Chandra Das, author and original copyright holder of two English grammar textbooks, and his son Amitava Das, against their long-time publisher, New Central Book Agency Private Limited. Justice Krishna Rao held that authors cannot seek an interim injunction against continued publication of their books after allowing the publisher to publish them for years despite claiming that the publication...

Section 69 Partnership Act Does Not Bar Arbitration Without Dissolution Plea: Calcutta High Court
The Calcutta High Court on 20 August observed that Section 69 of the Indian Partnership Act, 1932, which restricts suits by unregistered partnership firms to enforce contractual rights, does not bar arbitration between partners merely because dissolution of the partnership has not been sought. A Division Bench of Justices Debangsu Basak and Aryak Dutt set aside the arbitral award in the dispute between Sandip Singla and Jagdeb Chand Gupta, holding that the arbitrator had travelled beyond the...

Calcutta High Court Upholds Reassessment Against Chirania Projects, Orders Personal Hearing
The Calcutta High Court on 18 August upheld reassessment proceedings initiated against Chirania Projects Private Limited for Assessment Year (AY) 2019-20, while directing the Assessing Officer to provide the company an opportunity of personal hearing during the reassessment. Justice Smita Das De passed the order while hearing the company's writ petition challenging the 30 June 2025 order under Section 148A(3) of the Income Tax Act and the consequential notice under Section 148. She observed: ...

Calcutta HC Upholds ₹752 Cr. Relief For Syama Prasad Port, Says Actuarial Contributions Not Limited
The Calcutta High Court on 21 August upheld the deletion of tax disallowances totalling over Rs.752 crore from the assessment of Syama Prasad Mookherjee Port, Kolkata, (formerly Kolkata Port Trust) and dismissed the Revenue's appeal against the Income Tax Appellate Tribunal (ITAT), Kolkata's order. A Division Bench comprising Justices Rajarshi Bharadwaj and Uday Kumar observed that extraordinary contributions to approved superannuation and gratuity funds made to meet actuarial shortfalls cannot...

Calcutta High Court Bars Ex-Partner's Heir From Using Fox & Mandal Mark, Says Goodwill Belongs To Firm
The Calcutta High Court on 24 August permanently restrained Somabrata Mandal and his law firm from holding themselves out as connected with Fox and Mandal or using the marks “Fox & Mandal,” “Fox and Mandal” and “F&M.” A Single Judge Bench of Justice Ravi Krishan Kapur observed that “goodwill generated by a partnership is a partnership asset. The marks are the property of the firm and do not belong to any person or partner individually or his heirs.” Fox and Mandal is a partnership...

Calcutta High Court Sets Aside Temporary Injunction Against Sun Pharma Over Emami's 'Zandu Balm' Disparagement Suit
The Calcutta High Court has recently set aside a temporary injunction restraining Sun Pharmaceutical Industries from airing an advertisement that Emami alleged disparaged its “Zandu Balm”, “Mentho Plus Balm” and “Zandu Ultra Power Balm”. A Division Bench of Justice Sabyasachi Bhattacharyya and Justice Supratim Bhattacharya held that the advertisement did not specifically target Emami's products and that the company had failed to make out a prima facie case for an injunction.The court observed,...

Calcutta High Court Denies Bail To Accused In Multi-Crore Online Betting PMLA Case
The Calcutta High Court on Monday denied bail to one of the accused persons in a Prevention of Money Laundering (PMLA) case arising from an alleged illegal online betting and gambling racket.The allegations pertain to illegal betting and gambling with proceeds allegedly laundered through multiple mule bank accounts and hawala transactions including transfers abroad. The ED alleged that the accused Sonu Kumar Thakur provided mule accounts to betting panels, operated through sub agents and...

Calcutta High Court Directs An Arbitral Tribunal To Record Chief Examination Of All Witnesses Before Cross-Examination
The Calcutta High Court has directed an arbitral tribunal to record the chief examination of all witnesses proposed by a claimant before beginning the cross-examination of any of them. The court held that this was necessary to prevent a later witness from filling gaps in the evidence of an earlier witness and prejudicing the other side.Justice Shampa Dutt (Paul), setting aside a procedural order passed by the sole arbitrator in a dispute between the Kolkata Municipal Corporation and Bengal...
