Small Cash Loan Not Unenforceable Solely Due To Lack Of Agreement, ITR Disclosure: Calcutta High Court

The Calcutta High Court has recently held that the absence of a written loan agreement or disclosure of a modest cash loan in Income Tax Returns (ITRs) does not automatically make the debt unenforceable.Justice Uday Kumar observed that such omissions may weaken a lender's case in large, unexplained commercial transactions. However, they cannot automatically invalidate every small hand loan.“While the lack of written loan agreements or ITR entries substantiating cash advance can severely dent a...

Arbitration Can't Affect Consumer Forum Orders, Party Can Pursue Independent Claims: Delhi High Court

The Calcutta High Court has ruled that arbitration proceedings cannot affect orders passed by consumer forums, clarifying that developers can pursue independent contractual claims through arbitration even after consumers have chosen the statutory remedy."Nothing done in arbitration can affect an order of a consumer forum, which may be challenged or enforced only under the consumer legislation. Any award remains subject to Section 34 of the Act," Justice Gaurang Kanth observed.The court clarified...

Appellate Court Can Decide Grounds Unedecided By Lower Court Against Arbitral Award If On Record: Calcutta HC

The Calcutta High Court has recently held that an appellate court can examine grounds challenging an arbitral award that were raised before the lower court but left undecided, provided they are available on the arbitral record.A Division Bench of Justices Debangsu Basak and Aryak Dutt set aside the District Judge, Purba Medinipur's March 12, 2019 order quashing an arbitral award in favour of Friends Engineering Co-operative Society Limited and also set aside the award dated February 14,...

Single Business Transaction Cannot Justify Income Tax Case Transfer: Calcutta High Court

The Calcutta High Court on 13 October held that a single business transaction, without evidence establishing a link between a taxpayer's business activities and a group under investigation, cannot justify transferring an income tax case to another city. Justice Smita Das De allowed a petition filed by Loknath Prasad Gupta challenging the transfer of his income tax case from Kolkata to Delhi for a coordinated investigation into his alleged links with the NML Group. The Bench held: “...The...

Breach of Family Settlement Over Trade Name Falls Under Commercial Division, Not IPR Division: Calcutta High Court

The Calcutta High Court has held that a suit alleging breach of a family settlement restricting use of the trade name “Sindharam Sanwarmal” within one kilometre of a Cotton Street shop is maintainable before its Commercial Division and does not belong in the Intellectual Property Rights Division.Declining to grant an interim injunction, Justice Aniruddha Roy instead directed the defendant to maintain accounts and set apart profits from the disputed business.The plaintiff, Ramji Lal Agarwal, sued...

Calcutta High Court Quashes ₹25.23 Lakh GST Penalty, Orders Release Of Two Detained Trucks

The Calcutta High Court on 14 October quashed GST penalty orders totalling Rs. 25.23 lakh imposed on two detained trucks, holding that the authorities passed the orders beyond the statutory deadline under Section 129(3) of the Central Goods and Services Tax (CGST) Act, 2017. A Single-Judge Bench of Justice Aryak Dutt allowed a petition filed by truck owner Permender Singh, holding that the penalty orders were barred by limitation and passed without jurisdiction. He also held: “An appeal under...

Calcutta High Court Allows Birla Corporation's Cross-Objections In Income Tax Appeal Under CPC

On 14 October, the Calcutta High Court allowed Birla Corporation Limited to maintain cross-objections in the Income Tax Department's appeal, subject to the requirement that they raise substantial questions of law. A Division Bench comprising Justices Rajarshi Bharadwaj and Sudip Deb held that Section 260A(7) of the Income Tax Act, 1961, incorporates the relevant provisions of the Code of Civil Procedure, 1908 (CPC), including the right to file cross-objections. The judges observed: “We are of...

Calcutta High Court Refuses ITC Exemption From Pre-Litigation Mediation In Counterfeit Cigarette Case

The Calcutta High Court has dismissed ITC Limited's appeal against a Single Judge's refusal to exempt its trademark and copyright suit from pre-litigation mediation under Section 12A of the Commercial Courts Act, 2015.The court said that the plaint did not show the urgent interim relief needed to bypass mediation.A Division Bench of Justice Tapabrata Chakraborty and Justice Partha Pratim Roy passed the order on October 12, 2026, in an appeal against the September 8, 2026 judgment wherein the...

Calcutta High Court Conditionally Stays Shapoorji Pallonji Award Against West Bengal Housing Board

The Calcutta High Court on 31 August conditionally stayed an arbitral award dated 13 September 2025 in favour of Shapoorji Pallonji and Company Private Limited against the West Bengal Housing Board, and directed the Board to secure the entire awarded amount within eight weeks. Justice Gaurang Kanth also directed the Housing Board to deposit 50% of the awarded amount, along with up-to-date interest, in cash and secure the remaining 50% through a bank guarantee. Holding that this arrangement...

Share Purchase Agreements Not Commercial Disputes Merely Due To Share Transfer: Calcutta High Court

The Calcutta High Court on 7 October held that a share purchase agreement does not qualify as a shareholders' agreement under Section 2(1)(c)(xii) of the Commercial Courts Act, 2015, merely because it concerns the transfer of shares. Disputes arising from such agreements cannot be classified as commercial disputes under the provision. A Division Bench comprising Justices Sabyasachi Bhattacharyya and Sandip Kumar De allowed appeals challenging a Single Judge's order dated 5 March 2021, which...

Disputed Title Deed's Genuineness Can Be Decided By Civil Court Despite SARFAESI Proceedings: Calcutta High Court

On October 8, the Calcutta High Court has held that the bar on civil court jurisdiction under the Section 34 of the SARFAESI Act does not automatically prevent a civil suit seeking adjudication of a disputed title deed, particularly where the genuineness of the document forms the foundation of the claimant's ownership. The Court observed that the Debt Recovery Tribunal's jurisdiction cannot be extended to determining substantive disputes concerning the validity or genuineness of title...

Calcutta High Court Declines To Hear Plea Alleging Torture By DRI Officials, Says Matter Falls Under Revenue Bench

A Calcutta High Court bench has declined to hear a plea alleging that Directorate of Revenue Intelligence (DRI) officials tortured three individuals during interrogation and forced them to execute an affidavit and declaration. The court held that the main challenge concerned customs summons and fell under the roster dealing with revenue matters.“Considering the above and going through the summons and the averments made in the petition, this court finds that the petitioners have mainly challenged...