Calcutta High Court Weekly Round-Up 6th May To 12th May, 2024

Update: 2024-05-16 03:15 GMT
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NOMINAL INDEXDr. Sima Banerjee Vs Dr. Barnali Chattopadhyay 2024 LiveLaw (Cal) 111Lokenath Construction Private Limited Versus Tax/Revenue Government Of West Bengal And Others 2024 LiveLaw (Cal) 112Dhansar Engineering Company Private Limited Vs Eastern Coalfields Limited 2024 LiveLaw (Cal) 113CSB Bank Ltd vs UOI & Anr. 2024 LiveLaw (Cal) 114Rama Prasad Sarkar v State of West Bengal &...

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NOMINAL INDEX

Dr. Sima Banerjee Vs Dr. Barnali Chattopadhyay 2024 LiveLaw (Cal) 111

Lokenath Construction Private Limited Versus Tax/Revenue Government Of West Bengal And Others 2024 LiveLaw (Cal) 112

Dhansar Engineering Company Private Limited Vs Eastern Coalfields Limited 2024 LiveLaw (Cal) 113

CSB Bank Ltd vs UOI & Anr. 2024 LiveLaw (Cal) 114

Rama Prasad Sarkar v State of West Bengal & Ors 2024 LiveLaw (Cal) 115

Principal Commissioner Of Income Tax Vs Atlantic Dealers Pvt. Ltd. 2024 LiveLaw (Cal) 116

Orders/judgements

Primary Purpose Of College In Providing Education Being Overlooked Due To Political Influence; Hostile Atmosphere Harms Student Welfare: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 111

Case: Dr. Sima Banerjee Vs Dr. Barnali Chattopadhyay

The Calcutta High Court has recently laid down guidelines of 'professional standards' for college teachers in a revision plea filed by a teacher for quashing proceedings under Sections 499/500 IPC for allegedly defaming a colleague.

A single bench of Justice Shampa (Dutt) Paul quashed the case and held that the hostile atmosphere of the college due to political influence, which led to one teacher making allegedly defamatory comments against another during an interview had led to the primary cause of education being overlooked, and overall led to a detriment in student welfare.

Service Recipient Not Liable For Seller's Default: Calcutta High Court Directs Dept. To 1st Proceed Against Supplier

Citation: 2024 LiveLaw (Cal) 112

Case Title: Lokenath Construction Private Limited Versus Tax/Revenue Government Of West Bengal And Others

The Calcutta High Court has held that the adjudicating authority, without resorting to any action against the supplier, who is the selling dealer, ignored the tax invoices produced by the appellant as well as the certificates issued by the Chartered Accountants, which are erroneous and wholly without jurisdiction.

The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has observed that even in the show-cause notice, the authority has admitted that "it is true that the recipient has made payment of the element of tax to the supplier against such transaction, but the payment of such tax has not been reciprocated to the exchequer." If the authority has admitted the fact that the recipient, who is the appellant, has made payment of the tax to the supplier against the transaction, If it is the case of the department that such tax has not been remitted to the state exchequer, the elementary principle to be adopted is to cause an inquiry with the supplier, and without doing so to penalize the appellant, it would be arbitrary, illegal, and without jurisdiction.

Tribunal Order On Legality Of Domestic Enquiry Can Be Challenged Without Waiting For Final Order : Calcutta High Court

Citation: 2024 LiveLaw (Cal) 113

Case Name- CSB Bank Ltd vs UOI & Anr.

A single judge bench of the Calcutta High Court comprising of Justice Arindam Mukherjee while deciding a Writ Petition in the case of CSB Bank Ltd vs UOI & Anr. has held that an order of a Tribunal can be challenged in a writ petition without waiting for the final order on ground of being in excess of jurisdiction.

Incorporating Arbitration Clause Via Subsequent Circular Isn't Valid Unless Explicitly Mentioned And Included In Original Agreement: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 114

Case Title: Dhansar Engineering Company Private Limited Vs Eastern Coalfields Limited

The Calcutta High Court single bench of Justice Ravi Krishan Kapur held that if an agreement or clause within it necessitates or anticipates additional consent before arbitration can occur, it doesn't constitute arbitration itself but rather an agreement to potentially engage in arbitration in the future, which isn't inherently enforceable. It held that incorporating an arbitration clause via a subsequent circular isn't valid unless it's explicitly mentioned and included in the original agreement between the parties.

The bench held that without mutual intent to integrate the arbitration clause from another document into the current contract between the parties, there's no valid arbitration agreement.

Calcutta High Court Dismisses Pleas Seeking Action Over Alleged Misuse Of NRI Quota For Admission To Private Medical Colleges

Citation: 2024 LiveLaw (Cal) 115

Case: Rama Prasad Sarkar v State of West Bengal & Ors

The Calcutta High Court has dismissed pleas seeking the Court's intervention over the issue of NRI quota in medical admissions and compliance with the Supreme Court's guidelines on the same.

In dismissing the plea, a division bench of Chief Justice TS Sivagnanam and Justice Hiranmay Bhattacharya noted that the pleas were from 2019, and that since then there were various changes to the admission process making it more stringent to take admission under the NRI quota. It also observed that the students who had been admitted in that year would have all completed their course and as such the plea challenging their admissions would be rendered academic.

AO Can't Draw An Adverse Inference For Mere Non-Response From Directors To Notices: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 116

Case Title: Principal Commissioner Of Income Tax Vs Atlantic Dealers Pvt. Ltd.

The Calcutta High Court, while deciding whether the addition made under Section 68 of the Income Tax Act, 1961, was justified or not, held that only because the directors failed to respond to the notices issued, the Assessing Officer could draw an adverse inference.

The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has observed that the assessing officer failed to comment on the veracity or admissibility of any of the details or documents produced by the assessee to prove the identity, the creditworthiness of the share subscribers, and the genuineness of the transaction.

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