Calcutta High Court
Arbitration Clause In Expired Lease Cannot Be Invoked To Execute Fresh Lease: Calcutta High Court
The Calcutta High Court has recently held that an arbitration agreement in an expired lease deed cannot be automatically extended to govern disputes relating to the execution of a fresh lease, even if the proposed lease is claimed to arise from prior correspondence between the parties. Justice Aniruddha Roy in an order dated 23 December, 2025, dismissed an application filed by HDFC Bank Ltd under Section 8 of the Arbitration and Conciliation Act, seeking reference of the dispute to...
Arbitration Clause In Expired Lease Cannot Be Invoked To Execute Fresh Lease: Calcutta High Court
The Calcutta High Court has recently held that an arbitration agreement in an expired lease deed cannot be automatically extended to govern disputes relating to the execution of a fresh lease, even if the proposed lease is claimed to arise from prior correspondence between the parties. Justice Aniruddha Roy in an order dated 23 December, 2025, dismissed an application filed by HDFC Bank Ltd under Section 8 of the Arbitration and Conciliation Act, seeking reference of the dispute to...
Calcutta High Court Temporarily Bars Use of 'Liv.72' Mark Over Similarity With Himalaya's Liv.52
The Calcutta High Court on Tuesday temporarily restrained Shimla Drugs Health Care Pvt. Ltd. and its associate from using the mark “Liv.72” for a health product, holding that it is deceptively similar to Himalaya Global Holdings Ltd.'s well-known liver health product “Liv.52.” A single bench of Justice Ravi Krishan Kapur observed that the long-standing trademark and packaging associated with “Liv.52” had been prima facie infringed and that the continued sale of the rival product was likely to...
IBC Resolution Doesn't Extinguish Statutory Claims Left Open By NCLT: Calcutta High Court
The Calcutta High Court has clarified that approval of a resolution plan under insolvency law does not wipe out claims that were specifically excluded and left open by the tribunal at the time of approval.A Division Bench of Justices Madhuresh Prasad and Supratim Bhattacharya, in an order dated December 8, 2025, dismissed an appeal filed by S.S. Natural Resources Pvt Ltd and upheld a demand for transfer fees raised by the West Bengal Industrial Development Corporation for industrial land at...
Mesne Profit Claims After IBC Resolution Can Proceed Only Against Former Management: Calcutta High Court
The Calcutta High Court has recently held that proceedings to calculate mesne profits can continue only against a company's former management once a resolution plan is approved under the Insolvency and Bankruptcy Code.Mesne profits refer to the claim arising from unlawfully occupying someone else's property. The court clarified that such proceedings cannot continue against the company itself or its new management after the resolution plan takes effect. A division bench of Justices Debangsu...
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 been mentioned by the appellate authority as a ground for denial of Input Tax Credit. In this case,...
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 been mentioned by the appellate authority as a ground for denial of Input Tax Credit. In this case,...
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 ensure compliance. Justice Om Narayan Rai examined whether the GST authorities have the power to seize cash under...
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 would be binding on all its officers but at the same time there can also not be any cavil to the...
Power To Extend Mandate Of Arbitrator Appointed By HC Rests Exclusively With High Court: Calcutta High Court
The Calcutta High Court dismissed a revisional application filed by Cosmic MAPL JV challenging the Commercial Court's refusal to extend the mandate of an arbitrator under Section 29A(4) and 29A(5) of the Arbitration and Conciliation Act, 1996 (Arbitration Act). Justice Shampa Sarkar held that in cases where the referral court is the High Court under section 11, it also becomes the competent court to entertain applications for extension or substitution of arbitrators under section 29A. ...
Writ Petition Filed To Bypass Pre-Deposit Requirement Under MSMED Act Is Not Maintainable: Calcutta High Court
The Calcutta High Court dismissed a petition filed under Article 227 of the Constitution challenging an award passed by the West Bengal Micro & Small Enterprises Facilitation Council (MSEFC), holding that the petition was not maintainable and was filed to evade pre-deposit requirement under section 19 of the MSMED Act, 2006. Justice Hiranmay Bhattacharyya held that the Facilitation Council had jurisdiction to entertain the reference under section 18 and the buyer (Kommoners Club...
Calcutta High Court Injuncts Two Baidyanath Chyawanprash Ads on Dabur's Plea, Says Edits Cannot Cure Disparagement
The Calcutta High Court has barred Shree Baidyanath Ayurved Bhawan Pvt. Ltd. from using two chyawanprash advertisements after holding that removing a single claim about ingredient count would not eliminate the overall disparaging portrayal of rival brands, including Dabur India Limited. A division bench of Justice Debangsu Basak and Justice Md. Shabbar Rashidi delivered the decision on December 11, 2025, while hearing appeals arising from a February 8, 2022 order. Dabur had earlier secured an...