M/S AQUAYS HOTELS AND RESORTS PVT. LTD. K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS. — MAT /18/2026
Case under Andaman and Nicobar Islands Value Added Tax Regulation, 2017 Section NA. Disposed: Contested--DISMISSED on 23rd March 2026.
CNR: WBCHCP0002232026
Next Hearing
11th March 2026
Filing Number
MAT /18/2026
Filing Date
10-03-2026
Registration No
MAT /18/2026
Registration Date
10-03-2026
Judge
HON'BLE JUSTICE TIRTHANKAR GHOSH , HON'BLE JUSTICE CHAITALI CHATTERJEE(DAS)
Coram
HON'BLE JUSTICE TIRTHANKAR GHOSH , HON'BLE JUSTICE CHAITALI CHATTERJEE(DAS)
Bench Type
Division Bench
Category
GROUP A (WRIT MATTERS) ( 1 )
Sub-Category
SALES TAX ( 2 )
Judicial Branch
Judicial Section
Decision Date
23rd March 2026
Nature of Disposal
Contested--DISMISSED
Acts & Sections
Petitioner(s)
M/S AQUAYS HOTELS AND RESORTS PVT. LTD. K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI
Respondent(s)
THE LT.GOVERNOR AND ORS.
THE DEPUTY COMMISSIONER
THE VALUE ADDED TAX OFFICER
THE JOINT COMMISSIONER (VAT)
Hearing History
Judge: HON'BLE JUSTICE TIRTHANKAR GHOSH , HON'BLE JUSTICE CHAITALI CHATTERJEE(DAS)
FOR ADMISSION
TO BE MENTIONED
FOR ADMISSION
| Date | Purpose | Result |
|---|---|---|
| 11-03-2026 | FOR ADMISSION | |
| 19-03-2026 | TO BE MENTIONED | |
| 16-03-2026 | FOR ADMISSION |
Orders
The High Court at Calcutta dismissed 51 appeals challenging VAT assessment notices issued by the Andaman and Nicobar Islands Commissioner, holding that an alternative statutory remedy exists before the newly constituted Appellate Tribunal and rejecting appellants' claims of limitation period violation and natural justice breaches. The court found the Single Judge's reasoned order sound and upheld the transfer of pre-August 2025 petitions to the Appellate Tribunal for final adjudication. This case analysis is maintained by casestatus.in based on publicly available court records.
The High Court at Calcutta dismissed 51 appeals challenging VAT assessment notices issued by the Andaman and Nicobar Islands Commissioner, holding that an alternative statutory remedy exists before the newly constituted Appellate Tribunal and rejecting appellants' claims of limitation period violation and natural justice breaches. The court found the Single Judge's reasoned order sound and upheld the transfer of pre-August 2025 petitions to the Appellate Tribunal for final adjudication. This case analysis is maintained by casestatus.in based on publicly available court records.
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