Appellate Authority Must Consider Cess-Disclosure In Annual Return, 'No Negative Mandate' For Late-Filing: Calcutta High Court

The Calcutta High Court in a matter concerning non-disclosure of Cess in monthly return GSTR-3B which came to be rectified by filing annual return in GSTR-09, has set aside appellate order. The High Court has directed the Authority to revisit the matter and consider subsequent rectification in GSTR-09 of initial error of non-disclosure. In an order dated November 26, 2025 the...

Income Tax Return Must Be Accepted For Assessing Victim's Income In Motor Accident Claims: Calcutta High Court Grants ₹39 Lakh Compensation

The Calcutta High Court held that when a victim's income tax return is filed, it is a reliable and authentic basis for assessing income in motor accident claims. The bench granted compensation of Rs. 39 Lakh to the claimants (mother and father) of the victim. Justice Biswaroop Chowdhury stated that once an Income Tax Return is accepted by the Income Tax Authority, it becomes an...

Calcutta High Court Denies Interim Relief To Indian Importer In 'PL SUPREME' Trademark Row With Chinese Manufacturer

The Calcutta High Court has refused an interim injunction to Kolkata-based torch importer Parul Ruparelia and an associated entity in their trademark infringement and passing-off suit over the mark “PL SUPREME” against the Chinese manufacturers of the torch.It held that Chinese manufacturer Camme Wang and its associated entity are the prior adopters and owners of the...