Calcutta High Court
ITC Cannot Be Denied To Purchasing Dealer Solely Due To Retrospective Cancellation Of Supplier's GST Registration: Calcutta High Court
The Calcutta High Court held that Input Tax Credit (ITC) cannot be denied to a purchasing dealer merely because the supplier's GST registration was cancelled retrospectively. Justice Hiranmay Bhattacharyya noted that apart from holding that the invoice dates were after the effective date of cancellation of the registration certificate of the supplier in question, no other ground has...
Calcutta High Court Quashes Tender Blacklisting Of Pharma Firm; Says Show-Cause Notice Must Clearly Propose Debarment Action
“When it comes to blacklisting, the requirement becomes all the more imperative… it is the harshest possible action,” the Calcutta High Court stressed while setting aside a three-year debarment and forfeiture of performance bank guarantee imposed on Helax Healthcare Pvt Ltd for alleged supply of non-standard Telmisartan tablets.Justice Krishna Rao held that the September 26,...
Calcutta High Court Imposes ₹50,000 Cost On Party For Filing PIL While Suppressing Criminal Cases; Finds Plea Maintainable
In a Public Interest Litigation alleging illegal construction within 500 metres of the Hooghly in Howrah, the Calcutta High Court on December 17 refused to dismiss the plea at the threshold but imposed a cost of ₹50,000 on the petitioner for suppressing material facts regarding his antecedents.A Bench of Acting Chief Justice Sujoy Paul and Justice Partha Sarathi Sen directed that the amount...
'Dishonest Inducement Must Be Clearly Proven In Consensual Relationships': Calcutta High Court Quashes Rape Case Against Man By Ex-Partner
The Calcutta High Court has quashed criminal proceedings, including charges of rape on false promise of marriage, cheating and offences under the Information Technology Act, against a man accused by his former partner after she got married to another person.Justice Ajay Kumar Gupta allowed a plea filed by petitioner Tasaul Sk seeking quashing of Sessions Case No. 49/2021 arising out of...
Calcutta High Court Orders Written Statement To Be Taken Off Record In Commercial Suit; Says No Extension Possible Beyond 120 Days
The Calcutta High Court on Wednesday refused to accept a written statement filed by a defendant in a commercial suit beyond the statutory timeline, holding that in the absence of a formal written application within 120 days of service of summons, the Court becomes functus officio and cannot extend time.Justice Aniruddha Roy directed that the written statement deposited in the department...
GST Authorities Have No Power To Seal Cash During Search: Calcutta High Court Orders De-Sealing Of ₹24 Lakh
The Calcutta High Court held that the GST authorities do not have the power under Section 67 of the CGST Act to seal or seize cash. Accordingly, the bench directed the immediate de-sealing of Rs. 24 lakhs. Section 67 of the Central Goods and Services Tax (CGST) Act, 2017, grants tax authorities the powers of inspection, search, and seizure to prevent tax evasion and...
Employee Moving To Another Cadre Can't Later Claim Regular Promotion In Former : Calcutta High Court
A Division Bench of the Calcutta High Court comprising Justice Madhuresh Prasad and Justice Prasenjit Biswas held that the employee who availed Career Advancement Scheme and subsequently left the cadre cannot claim regular promotion benefits granted later to Bhumi Sahayak cadre. Background Facts The petitioner was appointed as a Bhumi Sahayak in 1984. After completing ten years...
Calcutta High Court Quashes Regularisation Of 313 Volunteer Teachers Under Gorkhaland Territorial Administration, Calls Appointments Illegal
The Calcutta High Court has set aside and quashed the regularisation and state approval of 313 volunteer teachers appointed under the Gorkhaland Territorial Administration (GTA), holding that their appointments were illegal.Justice Biswajit Basu observed that the state failed to justify the recruitment process and that the approvals given could not withstand judicial scrutiny.The issue...
Messi India Tour | Calcutta High Court To Hear PILs Seeking CBI, ED, SFIO Probe Into Chaos At Salt Lake Stadium
The Calcutta High Court will hear multiple public interest litigations (PILs) seeking an investigation by central agencies — including the Central Bureau of Investigation (CBI), Enforcement Directorate (ED) and Serious Fraud Investigation Office (SFIO) — into the massive chaos and vandalism that erupted at Salt Lake Stadium during an event featuring Argentine football legend...
Mere Smell Of Alcohol In Post-Mortem No Grounds To Deny Compensation To Heirs Of Deceased Accident Victim: Calcutta High Court
The Calcutta High Court has held that the mere presence of an alcoholic smell in the stomach of a deceased accident victim, as noted in the post-mortem report, cannot be a ground to deny compensation to the legal heirs under the Motor Vehicles Act, 1988.Justice Biswaroop Chowdhury, while dismissing an appeal filed by The New India Assurance Co. Ltd., affirmed an award of compensation granted...
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...