'Pride Comes Before Fall': Chief Justice Biswanath Somadder Retires From Sikkim High Court After Four-Year Tenure

Chief Justice Biswanath Somadder retired as the Chief Justice of the Sikkim High Court on 14 December 2025.Justice Somadder was elevated as a Judge of the Calcutta High Court in 2006. In his extempore farewell address, Justice Somadder reflected on his judicial journey with warmth and humour. Recalling his transfers across High Courts, he remarked that he had always viewed them...

Income Tax Act | Sikkim High Court Allows S.80P(2)(d) Deduction On Interest Earned From Co-operative Banks By Non-Bank Co-operative Society

The Sikkim High Court has held that a non-bank co-operative society is entitled to claim deduction under Section 80P(2)(d) of the Income Tax Act, 1961, on interest income earned from investments made with co-operative banks, and that Section 80P(4) does not bar such deduction. A Division Bench of Chief Justice Biswanath Somadder and Justice Meenakshi Madan Rai allowed the tax appeal...

Delay Attributable To State: Sikkim High Court Affirms Arbitral Award Of ₹5.88 Crore; Rejects State's Challenge

The High Court of Sikkim dismissed an appeal under section 37 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) filed by the State of Sikkim and its Power Department challenging an arbitral award that granted escalation and interest to contractor for work executed on a 66/11KV sub-station project at Mangan. A Division Bench comprising Chief Justice Biswanath Somadder...

Income Tax Act | Alternative Remedy No Bar When Reassessment Notice Lacks Jurisdiction U/S 148/149: Sikkim High Court

The Sikkim High Court stated that when the reassessment notice itself is illegal, issued without jurisdiction, or beyond the time limit prescribed under the Income Tax Act, the Court can directly examine the validity of the notice under Article 226, even though an appeal under the Act is otherwise available.A Single Bench of the Sikkim High Court, comprising Justice Meenakshi Madan Rai,...

No Refund Of Unutilised ITC On Closure Of Business U/S 54 CGST Act, Must Be Reversed U/S 29(5): Sikkim High Court

The Sikkim High Court stated that no refund of unutilised ITC (Input Tax Credit) on closure of business under section 54 CGST Act (Central Goods and Services Tax), must be reversed under section 29(5). Section 54 of the CGST Act, 2017 deals with refund of tax, intertest, or any other amount paid under GST. The refund can be claimed in case of excess tax payment, zero-rated...

Plea Filed In 2025 To Quash FIR Lodged In 2022 Would Be Governed By BNSS, Not CrPC: Sikkim High Court

The Sikkim High Court has recently upheld that maintainability of a petition filed in 2025 under Section 528 of the Bharatiya Nagarik Suraksha Sanhita (BNSS) seeking quashing of an FIR lodged on 16.08.2022 for offences alleged to be committed on 13.08.2025.The central argument raised against the maintainability of the petition was that the BNSS, which repeals the Code of Criminal Procedure,...

Sikkim High Court Asks State Govt To Inspect All Companies To Check For Discharge Of Effluents Into Rivers

The Sikkim High Court has asked the State Government to carry out periodic inspection of all companies including the existing pharmaceutical companies within the State, to find out whether they are still actually discharging effluents or not.The division bench of Chief Justice Biswanath Somadder and Justice Meenakshi Madan Rai was hearing a PIL regarding discharge of effluents by pharma...

Assessee Entitled To Refund Of Unutilized ITC Claimed On Closure Of Business: Sikkim High Court

The Sikkim High Court stated that the assessee is entitled to the refund of unutilized ITC claimed on the closure of business. The Bench of Justice Meenakshi Madan Rai was addressing the issue of whether the refund of ITC under Section 49(6) of the CGST Act is only limited to companies carved out under Section 54(3) of the CGST Act or does every registered company have a right to...

S.29A Of Arbitration Act As Amended By 2019 Amendment Governs All Pending Arbitrations After Coming Into Force: Sikkim High Court

The Sikkim High Court bench of Justices Bhaskar Raj Pradhan and Biswanath Somadderhas held that section 29A, as amended by the 2019 Amendment, shall apply to all arbitration proceedings that were pending at the time the amendment came into force. Brief Facts: The present appeal has been filed under section 37 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) against...

Expansion Of Definition Of 'Sikkimese' In S.10(26AAA) Of Income Tax Act Doesn't Affect Rights Of Indigenous People: Sikkim High Court

The Sikkim High Court has upheld the constitutional validity of the definition 'Sikkimese' under the Income Tax Act, which was slightly expanded by way of an amendment in terms of the Finance Act, 2023.A division bench of Chief Justice Biswanath Somadder and Justice Meenakshi Madan Rai upheld the vires of Explanation (v) contained under clause (26AAA) of section 10 of the Income Tax Act,...

No Requirement To Establish Death Was Due To Wrongful Act Of Vehicle Owner In Claim U/S 163A Of Motor Vehicles Act: Sikkim High Court

The Sikkim High Court recently dismissed an appeal filed by an insurance company contending that the accident was the result of vis major and beyond human control and therefore the said company is not liable to pay the compensation to the claimant, on the ground that in a claim for compensation under of Section 163A(1) of the said Act the claimant is not required to plead or establish that...

Governor Has Discretion To Not Consult With Public Service Commission Under Sikkim Government Servants' (Discipline & Appeal) Rules, 1985: Sikkim High Court

Sikkim High Court: A single judge bench of Justice Bhaskar Raj Pradhan quashed a government order withdrawing retirement benefits of a dismissed government officer. It held that the procedure under Rule 11 of the Sikkim Government Servants' (Discipline & Appeal) Rules, 1985 (“Discipline & Appeal Rules”) was not followed. It explained that the government cannot modify a...