Calcutta High Court Quashes GST Order, Says Notices Uploaded In 'Additional Notices' Tab Not Valid Service

The Calcutta High Court has set aside an ex parte GST adjudication order after holding that the taxpayer was denied a fair opportunity to respond to the show cause notice due to improper service of notices on the GST portal.It observed that the show cause notice, reminder, and adjudication order were uploaded only in the "Additional Notices and Orders" tab of the GST portal and not in the "Normal" tab. Justice Hiranmay Bhattacharyya held that such uploading does not amount to valid...

FSSAI Alone Can Certify Imported Food Safety; Customs Can Sample For Classification: Calcutta High Court

The Calcutta High Court has held that only an authorised officer of the Food Safety and Standards Authority of India (FSSAI) is competent to draw samples of imported food products to determine whether they are safe and fit for human consumption. It clarified that Customs authorities may independently draw samples only for customs purposes such as classification, valuation, duty liability and investigation of possible misdeclaration. Justice Smita Das De held, "In concise, the FSSAI Authorised...

Calcutta High Court Quashes Criminal Case Against Bajaj Finserv MD, Holds Loan Dispute Civil in Nature

The Calcutta High Court has recently quashed criminal proceedings against the Managing Director of Bajaj Finserv and another company official. It held that allegations arising from the restructuring of a personal loan and the recovery of loan dues disclosed a civil dispute rather than criminal offences such as cheating, criminal breach of trust or forgery.Justice Ajoy Kumar Mukherjee held that the complaint did not contain the particulars necessary to sustain the allegation of forgery. The court...

Anchor Agrees Before Calcutta High Court To Drop 'First and Only' Toothpaste Claims In 18-Year Dispute With HUL

Hindustan Unilever Limited (HUL) and Anchor Health and Beauty Care Private Ltd. have settled their 18-year-old commercial disparagement dispute, with Anchor agreeing not to advertise its toothpaste as the "first and only (Sirf)" toothpaste containing Triclosan, Fluoride, and Calcium or as India's "First All-Round Protection Toothpaste." The Calcutta High Court accepted the Terms of Settlement and decreed the suit accordingly.Justice Ananya Bandyopadhyay accepted the Terms of Settlement filed...

Calcutta High Court Upholds GST Order Uploaded A Day After Limitation Expired

The Calcutta High Court has upheld a GST adjudication order even though its summary was uploaded on the common portal a day after the limitation period expired. The court held that the statutory limitation applies to the issuance of the order and not to its subsequent service. Justice Raja Basu Chowdhury dismissed a writ petition filed by M. M. Motors and another challenging an adjudication order for the 2018–19 tax period. The petitioners argued that the adjudication order could not be treated...

IBBI Chairperson Cannot Act As Disciplinary Committee Under IBC: Calcutta High Court

The Calcutta High Court on 16 July held that the Chairperson of the Insolvency and Bankruptcy Board of India (IBBI) cannot act as the Disciplinary Committee under the Insolvency and Bankruptcy Code (IBC), as the Committee can consist only of Whole-Time Members of the IBBI. Justice Shampa Sarkar allowed the petition filed by Sashi Agarwal, an Insolvency Professional, and set aside the IBBI order cancelling his registration under Section 220(2) of the IBC, which empowers the Disciplinary...

Calcutta High Court Upholds Arbitral Award Rejecting ₹205.70 Crore Claims Against KMRCL

The Calcutta High Court on Tuesday dismissed an appeal filed by ITD-ITD CEM Joint Venture and upheld an arbitral award rejecting its claims of about ₹205.70 crore against Kolkata Metro Rail Corporation Ltd (KMRCL). It found no ground to interfere with the tribunal's conclusions or the earlier order refusing to set aside the award. A division bench of Justice Debangsu Basak and Justice Md. Shabbar Rashidi upheld the May 8, 2026 judgment of the Single Judge. It held, "We are of the view that the...

Withdrawal Of Civil Suit Doesn't Extinguish Arbitration Agreement: Calcutta High Court

The Calcutta High Court has held that withdrawal of an earlier civil suit without liberty to institute fresh proceedings does not extinguish the arbitration agreement or bar a subsequent petition under Section 11(6) of the Arbitration and Conciliation Act, 1996 for constitution of an arbitral tribunal. In doing so, the Court distinguished the Supreme Court's decision in HPCL Bio-Fuels Ltd. v. Shahaji Bhanudas Bhad, which involved the unconditional withdrawal of an earlier Section 11...

Summary Judgment In Commercial Suits Doesn't Require Defendant's Admissions Of Material Facts: Calcutta HC

The Calcutta High Court has held that a Commercial Court can grant summary judgment without requiring admissions of material facts by the defendant, unlike a judgment on admissions, which is founded on such admissions. A division bench of Justices Debangsu Basak and Md. Shabbar Rashidi made the observation while dismissing an appeal filed by Xclusive Inn Pvt Ltd against a decree directing its eviction from commercial premises. "Scope and area of operation of Order XII Rule 6 and Order XIIIA of...

Requirement To File Commercial Suits Before Commercial Division Applies To Applications Too: Calcutta High Court

The Calcutta High Court has held that the requirement to institute commercial disputes before its Commercial Division applies not only to suits but also to applications involving the specified value. A Division Bench of Justices Debangsu Basak and Md. Shabbar Rashidi clarified that Section 7 of the Commercial Courts Act, 2015 governs not only commercial suits but also applications, including petitions under Section 9 of the Arbitration and Conciliation Act, 1996. It accordingly set aside the...

Pending Arbitration Doesn't Bar Wilful Defaulter Proceedings Against Guarantors: Calcutta High Court

The Calcutta High Court has held that the pendency of arbitration proceedings does not prevent a non-banking financial company (NBFC) from initiating wilful defaulter proceedings against a guarantor under the RBI Master Circular. The court, however, upheld the quashing of a show cause notice issued by SREI Equipment Finance Ltd after finding that it was vague and lacked material particulars. A division bench of Justice Shampa Sarkar and Justice Ajay Kumar Gupta partly allowed SREI Equipment...

Customs Appeals Cannot Face Maintainability Challenge At Pre-Admission Stage: Calcutta High Court

The Calcutta High Court on 10 July held that parties in customs appeals cannot challenge the maintainability of such appeals at the pre-admission stage, and must raise objections relating to jurisdiction or maintainability only after the Court determines whether the appeal involves a substantial question of law. A Division Bench of Justices Rajarshi Bharadwaj and Uday Kumar rejected the respondents' request for a preliminary hearing on maintainability while hearing a batch of appeals filed by...