Calcutta High Court
IGST ITC Declared In GSTR-9 Can Be Set Off Against Tax Demand If Missed In Monthly GSTR-3B: Calcutta High Court
The Calcutta High Court has stated that IGST (Integrated Goods and Services Tax) ITC (Input Tax Credit) declared in GSTR-9 can be set off against tax demand if missed in the monthly GSTR-3B. Justice Om Narayan Rai bench observed that the appellate authority did not justify why the IGST ITC declared in GSTR-9 could not be set off against the tax demand. In this case,...
Plea In Calcutta High Court Challenges WB Judiciary Exam Notifications, Says Advt Violates SC's 3-Year Practice Norm
A writ petition has been filed before the Calcutta High Court challenging two recruitment notifications issued by the West Bengal Public Service Commission (WBPSC) on 13 August 2025 for the West Bengal Judicial Service Examinations of 2023 and 2024. The petitioner contends that the notifications unlawfully omit the mandatory eligibility requirement of three years' practice as an Advocate,...
Post-Award Claim For Reimbursement Of Municipal Tax Is Not Maintainable U/S 9 Arbitration Act: Calcutta High Court
The Calcutta High Court held that a partner cannot claim reimbursement of municipal tax payments through a post award petition filed under section 9 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) as such issue constitutes substantive monetary dispute requiring adjudication under section 34 of the Arbitration Act. Justice Gaurang Kanth dismissed the petition filed...
Calcutta High Court Rejects Written Statement Filed Beyond 120 Days; Holds Postal Service At Registered Office Valid Under CPC
The Calcutta High Court has held that service of a writ of summons on a company by speed post at its registered office constitutes valid service under Order XXIX Rule 2(b) of the Code of Civil Procedure, thereby triggering the mandatory 120-day period for filing a written statement under the Commercial Courts framework.Justice Aniruddha Roy dismissed NTC Industries Limited's application...
Calcutta High Court Acquits In-Laws In S.498A IPC Case, Says Hostile Neighbours & Contradictory Family Testimony Undermine Prosecution
The Calcutta High Court has set aside the conviction of a mother-in-law and brother-in-law under Section 498A IPC, ruling that the prosecution failed to establish any consistent or reliable evidence of cruelty or dowry harassment. Justice Chaitali Chatterjee Das delivered the judgment on November 24, 2025.The trial court had sentenced the appellants to two years' rigorous imprisonment in...
Not Reasonable To Expect Taxpayer To Check Every Tab On GST Portal: Calcutta High Court Orders Appeal To Be Heard Despite Delay
The Calcutta High Court has held that where an adjudication order under the GST regime is uploaded on the GST Portal only under the “View Additional Notices and Orders” tab rather than the primary “View Notices and Orders” tab the resulting delay in filing appeal is to be condoned, considering that taxpayers cannot reasonably be expected to check multiple tabs for final...
Arbitration Act | Section 8 Application Not Maintainable Without Written Arbitration Agreement: Calcutta High Court
The Calcutta High Court has dismissed an application filed under Section 8 of the Arbitration and Conciliation Act, 1996, seeking reference of a commercial suit to arbitration. Justice Aniruddha Roy held that since no written arbitration agreement exists between Flint Group India Pvt. Ltd. (plaintiff) and Sujay Lodha (defendant), the mandatory requirement under Section 7 of the Act is...
Essential Commodities Act | Failure To Examine Available Independent Witnesses Casts Doubt On Fairness Of Investigation: Calcutta HC
The Calcutta High Court recently observed that the non-examination of independent witnesses, when they are admittedly present, casts doubt on the fairness and transparency of the investigation.A Single Judge Bench of Justice Prasenjit Biswas made these observations while hearing an appeal against a conviction delivered by a Special EC Court. The appellant had been convicted under...
“Trial Within Trial Not Permitted”: Calcutta High Court Says Co-Defendant Cannot Respond To Counter-Claim By Another Defendant
The Calcutta High Court has held that a co-defendant cannot file a written statement in response to a counter-claim raised by another defendant, ruling that the CPC does not permit such inter se litigation within a single suit.Justice Aniruddha Roy, dismissed an application by the first defendant, KERALA STATE ELECTRONICS DEVELOPMENT CORPORATION LTD (KELTRON), seeking leave to file a...
Calcutta High Court Quashes EPFO Order Denying Higher Pension To Eligible Retirees, Calls It Abuse Of Law
The Calcutta High Court has set aside a series of Employees Provident Fund Organisation (EPFO) orders rejecting joint options for higher pension submitted by employees of exempted establishments. Justice Shampa Dutt (Paul) held that the EPFO acted contrary to Supreme Court rulings and relied on an “illegal” interpretation of Trust Rules to deny benefits.“Such thought process and conduct...
Calcutta High Court Questions State Over Denial Of Auto-Rickshaw Permits On Inactive Bus Routes
The Calcutta High Court recently sought the State's response on the denial of autorickshaw permits in areas where bus permits exist but no buses are currently operating.A Single Judge Bench of Justice Smita Das De was hearing a plea filed by a petitioner aggrieved by an order of the Regional Transport Authority (RTA), Hooghly, which rejected his application for an autorickshaw permit on Route...