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.

Case disposed Next hearing 11-Mar-2026

CNR: WBCHCP0002232026

Filing Number

MAT/18/2026

Filing Date

10-Mar-2026

Registration No

MAT/18/2026

Registration Date

10-Mar-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

23-Mar-2026

Nature of Disposal

Contested--DISMISSED

Last updated 27-Mar-2026

Acts & Sections

Andaman and Nicobar Islands Value Added Tax Regulation, 2017 Section NA

Petitioner(s)

  1. 1.M/S AQUAYS HOTELS AND RESORTS PVT. LTD. K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI

Respondent(s)

  1. 1.THE LT.GOVERNOR AND ORS.

  2. 2.THE DEPUTY COMMISSIONER

  3. 3.THE VALUE ADDED TAX OFFICER

  4. 4.THE JOINT COMMISSIONER (VAT)

Case History

  1. Case disposedDisposed

  2. 23-Mar-2026

    Hon'ble Justice Tirthankar Ghosh,hon'ble Justice Chaitali Chatterjee(das)View PDF

    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.

  3. 19-Mar-2026

    Hon'ble Justice Tirthankar Ghosh,hon'ble Justice Chaitali Chatterjee(das)View PDF

  4. 19-Mar-2026

    Hon'ble Justice Tirthankar Ghosh,hon'ble Justice Chaitali Chatterjee(das)View PDF

  5. 19-Mar-2026

    To Be Mentioned

    Hon'ble Justice Tirthankar Ghosh , Hon'ble Justice Chaitali Chatterjee(das)

  6. 18-Mar-2026

    Hon'ble Justice Tirthankar Ghosh,hon'ble Justice Chaitali Chatterjee(das)View PDF

  7. 16-Mar-2026

    For Admission

    Hon'ble Justice Tirthankar Ghosh , Hon'ble Justice Chaitali Chatterjee(das)

  8. 11-Mar-2026

    Hon'ble Justice Tirthankar Ghosh,hon'ble Justice Chaitali Chatterjee(das)View PDF

  9. 11-Mar-2026

    First hearing

    Initial hearing scheduled

  10. 10-Mar-2026

    Case filed

    Registration No. MAT/18/2026

casestatus.in Summary

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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