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.

Case disposed Next hearing 11-Mar-2026

CNR: WBCHCP0002272026

Filing Number

MAT/21/2026

Filing Date

10-Mar-2026

Registration No

MAT/21/2026

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

--DISMISSED

Last updated 27-Mar-2026

Acts & Sections

Nature of Mandamus Section NA

Petitioner(s)

  1. 1.SMTI.K.SHOBHA 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

    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.

  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/21/2026

casestatus.in Summary

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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