Calcutta High Court Stays RCTC-Confluence Development Deal, Flags Lack Of Transparency & Material Changes In Supplementary Agreement

The Calcutta High Court has restrained the Royal Calcutta Turf Club (RCTC) and its office-bearers from giving effect to a supplementary development agreement dated September 20, 2025, holding that the plaintiff-member had made out a strong prima facie case of non-transparency and material alterations to the project without adequate disclosure to members.Justice Arindam Mukherjee found that...

PIL In Calcutta High Court Flags 'Hazardous' AQI In Kolkata; Seek GRAP, Urgent State Action To Protect Right To Clean Air

A Public Interest Litigation has been filed before the Calcutta High Court by Advocate Akash Sharma, a practising advocate of the Court, highlighting the continuing and recurring deterioration of air quality in the Kolkata–Howrah metropolitan region and seeking urgent, enforceable intervention by the State.The PIL records that as on 02.01.2026, real-time Air Quality Index (AQI) data...

Mere Apprehension of Business Loss In State Does Not Confer Writ Court Territorial Jurisdiction: Calcutta High Court

The Calcutta High Court has recently held that a petitioner's mere apprehension of business loss in West Bengal is not enough to invoke the court's territorial jurisdiction in a writ petition. A single-judge bench of Justice Om Narayan Rai, while dismissing a plea filed by a Kuwait company said that it is the infringement of a legal right that gives rise to a cause of action."The lis before...

RBI Can Permit Share Allotment Against Second-Hand Imported Capital Equipment On Non-Repatriation Basis: Calcutta High Court

The Calcutta High Court held that the RBI (Reserve Bank of India) is empowered under the FERA (Foreign Exchange Regulation Act, 1973) to permit allotment of shares to an NRI against the import of second-hand capital equipment on a non-repatriation basis.Justices Madhuresh Prasad and Supratim Bhattacharya stated that the RBI, while allowing the permission, also relied upon the Government of...

Inadvertently Uploading Incorrect Document For E-Auction Cannot Justify Forfeiture Of Deposit Without Intent To Mislead: Calcutta High Court

The Calcutta High Court has ruled that forfeiture of earnest money deposit (EMD) under the Railway e-auction framework cannot be sustained merely on the ground of an inadvertent or clerical mistake in uploading documents, unless the authorities first record a finding that the bidder acted with an intent to mislead. Holding that forfeiture is penal in nature and entails serious civil...

Calcutta High Court Directs Change Of Prosecutor In 2021 Murder Case After Alleged Inaction, Says Accused Cannot Be Held Indefinitely

The Calcutta High Court has observed that an accused cannot be kept in custody for an indefinite period and pulled up the State machinery over lack of progress in a 2021 murder trial where the accused has remained behind bars for over four years and two months, with only one witness partly examined out of 39 prosecution witnesses.Justice Tirthankar Ghosh, while hearing a bail application filed...

GST Registration Cancellation Unsustainable When Hearing & Decision Were Made By Different Authorities: Calcutta High Court

The Calcutta High Court held that a GST registration cancellation order is unsustainable where the personal hearing is granted by one authority, but the final order is passed by another. Justice Om Narayan Rai stated that, interestingly, while the notice for personal hearing was issued by the Assistant Commissioner, CGST & CX, Burrabazar Division, but the order impugned has...

Calcutta High Court Annual Digest 2025

Prior Option To Work As Para Teacher Shouldn't Act As Deterrent, Calcutta HC Permits To Work As Samprasarak For Better Service BenefitsCase: Mahabuba Rahaman & Ors. -vs- State of West Bengal & Anr.Citation: 2025 LiveLaw (Cal) 1A single judge bench of the Calcutta High Court comprising of Saugata Bhattacharyya, J. held that prior exercised option to work as a para teacher should not act...

Income Tax | Reopening Not Hit By Change Of Opinion If Earlier Proceedings Dropped Due To Lack Of Evidence: Calcutta High Court

The Calcutta High Court held that the mere reopening of an assessment under Section 148 of the Income Tax Act cannot be treated as a change of opinion if the earlier proceedings were dropped due to lack of evidence. Justice Raja Basu Chowdhury stated that on the basis of a change of opinion of the assessing officer, a notice under Section 148 of the said Act cannot be issued. For a...

No Interest On Excise Duty Payable In Revenue-Neutral Situation Even Though Duty Demand Attained Finality: Calcutta High Court

The Calcutta High Court held that statutory interest under Section 11AB of the Central Excise Act is not leviable where the entire transaction is revenue-neutral and the duty paid is available as Cenvat Credit to downstream units, causing no loss to the exchequer. Justices Rajarshi Bharadwaj and Uday Kumar stated that the Tribunal has recorded a clear finding that the situation...

Calcutta High Court Annual Tax Digest 2025

Direct TaxAO Duty Bound To Dispose Of Assessee's Written Objections To Proposed Re-Assessment By Passing Speaking Order: Calcutta High CourtCase title: Principal Commissioner Of Income Tax 13 Kolkata Vs Champalal OmprakashCase no.: ITAT/5/2025The Calcutta High Court recently upheld an ITAT order deleting the addition of over ₹4 crore made to the income of an assessee under the Income Tax...

Pendency Of Conciliation Proceedings Under MSME Act Does Not Bar Interim Relief U/S 9 Of A&C Act To Preserve Subject Matter: Calcutta HC

The Calcutta High Court has held that pendency of conciliation proceedings does not bar the grant of limited interim relief under section 9 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act"), where such relief is essential to preserve the subject matter of the dispute. Justice Gaurang Kanth held while allowing a Section 9 application filed by Rishi Chemical Works...