SMTI.K.SHOBHA K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS. — MAT /21/2026
Case under Nature of Mandamus , Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002272026
Next Hearing
11th March 2026
Filing Number
MAT /21/2026
Filing Date
10-03-2026
Registration No
MAT /21/2026
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
--DISMISSED
Acts & Sections
Petitioner(s)
SMTI.K.SHOBHA 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
Summary The High Court at Calcutta (Circuit Bench at Port Blair) dismissed 51 consolidated intra-court appeals against a Single Judge's February 10, 2026 judgment, finding no jurisdictional error. The court upheld the Single Judge's decision to transfer pre-August 19, 2025 VAT assessment cases to the newly constituted Appellate Tribunal under Section 73 of the VAT Regulation, 2017, as an adequate alternative remedy was now available, and dismissed all post-August 19, 2025 cases on the same ground. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary The High Court at Calcutta (Circuit Bench at Port Blair) dismissed 51 consolidated intra-court appeals against a Single Judge's February 10, 2026 judgment, finding no jurisdictional error. The court upheld the Single Judge's decision to transfer pre-August 19, 2025 VAT assessment cases to the newly constituted Appellate Tribunal under Section 73 of the VAT Regulation, 2017, as an adequate alternative remedy was now available, and dismissed all post-August 19, 2025 cases on the same ground. This case analysis is maintained by casestatus.in based on publicly available court records.
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