High Court of Calcutta

9 judgments

Year:

Union of India v. A B P Private Limited

12 May 2023 · S. Ravi Bhat; Dipankar Das · 2023 INSC 525

The Supreme Court held that the Central Government's power to amend excise duty exemption notifications under Section 25(1) of the Central Excise Act, 1962, is subject to valid policy and public interest, and arbitrary withdrawal of exemptions is invalid.

tax appeal_dismissed Significant Central Excise Act, 1962 Section 25(1) exemption notification excise duty

Union of India v. A. B. P. Private Limited

12 May 2023 · S. Ravi Bhat; Dipankar Das

The Supreme Court held that the government’s power to amend or withdraw excise duty exemption notifications under Section 25(1) of the Central Excise Act, 1962, is subject to public interest and procedural fairness, upholding the original exemption notification and setting aside the unlawful amendment.

tax appeal_allowed Significant Central Excise Act, 1962 Section 25(1) excise duty exemption notification amendment

b031128417bc8ccc112a5029c2d177b13f53bceb94b994920a2712ab2f0c3316

12 May 2023 · K. Murari
Cites 2 · Cited by 0

The court held that legislative amendment excluding tea manufacturing from 'production' lawfully terminated appellants' tax exemption rights, rejecting their claim based on legitimate expectation and upholding the government's withdrawal of exemption.

tax appeal_dismissed Significant legitimate expectation tax exemption production definition Bengal Finance Act

Tarok Nath Keshari v. Government of West Bengal

10 May 2023 · Abhoy S. Oka; Rajesh Biswal

The court upheld conviction under the Essential Commodities Act but modified the sentence by granting probation considering the long delay and good conduct of the petitioner.

criminal sentence_modified Significant Essential Commodities Act, 1955 Section 7(1)(k)(ii) Probation of Offenders Act, 1958 minimum sentence

e5648a2467e08e2c1e6c9cad238bbb4caf7b99f03f5dcb690de69b0b6ce7b931

04 May 2023 · M. R. Shah; Subeeb Khanna · 2023 INSC 494

The Supreme Court held that magistrates must direct police investigation upon receipt of a complaint under Section 156(3) CrPC without testing its credibility or bonafides, setting aside dismissal orders based on delay or lack of credibility.

criminal appeal_allowed Significant Section 156(3) CrPC complaint application magistrate jurisdiction FIR registration

Aklash Bijoybagai v. Rajlil Choudhury

04 Apr 2023 · M. R. Shah; Subeeb Khanna

The court held that under Section 156(3) CrPC, magistrates may direct police investigation without probing complaint veracity, but must exercise judicial prudence to prevent abuse, remanding the matter for fresh consideration.

criminal appeal_allowed Significant Section 156(3) CrPC FIR registration Magistrate's jurisdiction Investigation direction

Nikhil Chandra Mandal v. State of West Bengal

03 Mar 2023 · B. R. Gavai; Sanjay Karol · 2023 INSC 198

The Supreme Court set aside the High Court's conviction under Section 302 IPC, reinstating the trial court's acquittal due to insufficient and unreliable circumstantial evidence and extra-judicial confessions.

criminal appeal_allowed Significant circumstantial evidence extra-judicial confession Section 302 IPC benefit of doubt

cc7279b21c1cc070ae5bd53c6c92614443bef3d79a722aa566f455f9f592c5f4

30 Jan 2023 · Ajay Rastogi; S. K. Ribaku Mar

The High Court's dismissal of the quashing application was set aside, and the FIRs and criminal proceedings were quashed under Section 482 CrPC for lack of prima facie cognizable offences and abuse of process.

criminal appeal_allowed Significant Section 482 CrPC quashing of FIR abuse of process cognizable offence

West Bengal State v. Ranaghat & Habra Municipality

30 Nov 2019 · Krishna Murari; P. P. Nagaratna

The Calcutta High Court clarified and directed the prompt disbursement of compassionate allowance to families of deceased municipal employees in West Bengal, emphasizing adherence to government orders and preventing arbitrary denial.

administrative appeal_allowed Significant compassionate allowance deceased government employee West Bengal government orders municipal employees