Calcutta High Court

Offence under PMLA includes ‘Scheduled Offence’ & ‘Offence of money-laundering’

Fairdeal Supplies Limited & Anr.Vs. Union of India & Ors. (Calcutta High Court)

Fairdeal Supplies Limited & Anr.Vs. Union of India & Ors. (Calcutta High Court) (i) On a plain reading of Section 2(1)(y) and Section 3 of the PMLA , it appears to me that the legislature has bifurcated the offence under PMLA into “Scheduled Offence” and “Offence of money-laundering”. “Scheduled Offence” are provided i...

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HC quashes Look-Out Circular Issued against Merchant Navy Captain

Mritunjay Singh Vs. Union of India and others (Calcutta High Court)

Mritunjay Singh Vs. Union of India and others (Calcutta High Court) 1. The present challenge is against a Look-Out Circular (LOC) issued against the petitioner. The petitioner is a Captain of the Merchant Navy and stays on the high seas for the most part of the year, since 2008. 2. The petitioner was a Director […]...

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Residential certificate is not a proof of citizenship: HC

Re. Khadija Begam (Calcutta High Court)

Re. Khadija Begam (Calcutta High Court) The Calcutta High Court has recently observed that It is needless to say that residential certificate may be obtained by any resident, he may be an Indian National or Foreign National, if he stays at a particular place. Residential certificate is not a proof of citizenship. FULL TEXT OF […]...

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Amendment to Prohibition of Benami Property Transactions Act, 1988 – Prospective or retrospective?

Deific Abode LLP Vs Union of India (Calcutta High Court)

Deific Abode LLP Vs Union of India (Calcutta High Court) The fundamental point of contention, as advanced by Mr. Khaitan, learned Senior Advocate, appearing on behalf of the petitioners, is the unconscionable and illegal ‘retrospective applicability’ of the 1988 Act, leading to these proceedings. When the matter was last taken up, Mr....

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HC denies Bail to CA in alleged fake GST invoice case

Arvind Kumar Munka Vs Union of India (Calcutta High Court)

Arvind Kumar Munka Vs Union of India (Calcutta High Court) The petitioner as I have been found in the earlier order that he is a Chartered Accountant by profession and with the similar contention he has averred that he is no way connected with the instant case. The petitioner has been arraigned as an accused […]...

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Mere non-issuance of duplicate share certificates on misplacement did not indicate malice of Company

Avion Builders Pvt. Ltd. Vs State of West Bengal (Calcutta High Court)

The criminal complaint case of cheating instituted against a company and its Directors over non-issuance of duplicate share certificates to the complainant was quashed as mere non-issuance of duplicate share certificates on misplacement by an alleged shareholder did not indicate malice on part of the company from the inception of the tran...

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HC accepts Writ petition although alternative remedy was available

Kolkata Municipal Corporation and another Vs. Union of India and others (High Court Calcutta)

Writ petition was maintainable despite the availability of an alternative remedy as the nature of challenge thrown in the writ petition was on the ground of absence of jurisdiction of Resolution Professional and the NCLT in IBC matters and not ‘wrongful exercise of the available jurisdiction’, thus bringing it within the fold of Artic...

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RBI is ‘State’ under Article 12 of Indian Constitution: Calcutta HC

Pearson Drums & Barrels Pvt. Ltd. Vs The General Manager, Consumer Education & Protection Cell of Reserve Bank of India and others (Calcutta High Court)

Pearson Drums & Barrels Pvt. Ltd. Vs The General Manager, Consumer Education & Protection Cell of Reserve Bank of India and others (Calcutta High Court)  Upon considering the submissions of the parties, it is evident that the petitioner has not only claimed refund of full processing fees from respondent no.4, a private bank, but ...

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HC imposes cost of Rs.50000 on Department for filing belated Appeal with it despite tax effect of less than Rs. 1 Crore

PCIT Vs Indian Roadways Corp. Ltd. (Calcutta High Court)

When the appeal was taken up learned Counsel for the appellant submitted the tax effect involved in the present appeal is below ₹ one crore. He prayed for withdrawal of the present appeal....

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GST classification Issue: HC directs GST Authorities to not to detain person called for recording any evidence

Nowrangroy Agro Private Limited Vs Union of India (Calcutta High Court)

Nowrangroy Agro Private Limited Vs Union of India (Calcutta High Court) The officer holding the enquiry shall receive the documents after preliminary scrutiny thereof and should release the person producing such documents immediately thereafter without detaining him for recording any evidence. The officer shall make a full study of the do...

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