Calcutta High Court News: Major GST Relief Verdict & New Chief Justice Appointed

The Calcutta High Court has delivered a landmark judgment that comes as a huge relief for businesses and importers across India. In a significant ruling delivered in mid-January 2026, the Court stated that Input Tax Credit (ITC) cannot be denied to a company merely because the payment is not reflecting on the GST portal due to technical glitches.

Alongside this major legal development, the High Court is also in the headlines for administrative changes, including the appointment of the new Chief Justice and the shifting of the Jalpaiguri Circuit Bench.

Here is a detailed wrap-up of the most important Calcutta High Court news for January 19, 2026.

1. Major GST Verdict: ITC Cannot Be Denied Due to Portal Errors

In a case that will set a precedent for tax disputes, the Calcutta High Court has ruled in favor of the assessee, M/s. Amar Iron Udyog Pvt. Ltd.

What Happened? The petitioner (the company) had imported goods and paid the valid Integrated Goods and Services Tax (IGST). However, due to a system error or procedural delay at the Customs end, this payment did not reflect in the GST portal’s “electronic credit ledger.” Consequently, the GST authorities denied the Input Tax Credit (ITC) to the company, claiming the tax wasn’t “paid” according to their system.

The High Court’s Order: The Court held that “ITC on imports cannot be denied merely due to non-reflection in the GST portal when IGST payment is established.”

• Why it matters: This ruling protects genuine taxpayers from being penalized for government system failures. If you have proof of payment (Challan/Bill of Entry), a technical glitch cannot stop you from claiming your credit.
• Key Takeaway: The Court set aside the appellate authority’s order and demanded a fresh consideration, emphasizing that “procedural deficiencies” cannot override substantive rights.

2. Justice Sujoy Paul Appointed as Chief Justice

In a major administrative update, the Central Government has cleared the appointment of Justice Sujoy Paul as the Chief Justice of the Calcutta High Court.

• Background: Justice Paul was previously serving as a senior judge and had been transferred from the Madhya Pradesh High Court.
• Status: The Supreme Court Collegium had recommended his elevation, and the official notification was cleared by the Centre in the second week of January 2026. This appointment fills the crucial leadership vacancy in India’s oldest High Court.

3. Jalpaiguri Circuit Bench Shifting (Jan 19–22)

If you have a case listed at the Circuit Bench in Jalpaiguri, take note of the temporary closure.

• Update: The Calcutta High Court administration has notified that the Circuit Bench at Jalpaiguri is shifting from its Old Building to the New Building.
• Closure Dates: The Office of the Commissioner of Affidavit at the Circuit Bench will remain closed from January 19 to January 22, 2026.
• Impact: Routine administrative work and affidavit filing may be paused during these four days. However, the Principal Bench in Kolkata remains fully functional.

4. Recruitment 2026: Promotional Exam Calendar Released

The High Court’s Recruitment Cell has released the Annual Calendar of Promotional Examinations for 2026.

• This calendar outlines the schedule for internal promotions to posts like Joint Registrars, Assistant Registrars, and Section Officers for the Appellate and Original sides.
• For Job Seekers: While this specific calendar is for internal staff, it indicates that the recruitment cell is active. Aspirants waiting for fresh Group D or LDC (Lower Division Clerk) notifications should keep an eye on the official website (calcuttahighcourt.gov.in) as the new session begins.

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