M/S HOTEL ARASI K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS. — MAT /22/2026
Case under Nature of Mandamus , Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002282026
Next Hearing
11th March 2026
Filing Number
MAT /22/2026
Filing Date
10-03-2026
Registration No
MAT /22/2026
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)
M/S HOTEL ARASI 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 JOIN COMMISSIONER (VAT)
Hearing History
Judge: HON'BLE JUSTICE TIRTHANKAR GHOSH , HON'BLE JUSTICE CHAITALI CHATTERJEE(DAS)
FOR ADMISSION
FOR ADMISSION
FOR ADMISSION
| Date | Purpose | Result |
|---|---|---|
| 11-03-2026 | FOR ADMISSION | |
| 19-03-2026 | FOR ADMISSION | |
| 16-03-2026 | FOR ADMISSION |
Orders
Summary: The High Court at Calcutta dismissed consolidated appeals against a Single Judge's order that transferred VAT-related writ petitions to an Appellate Tribunal. The court upheld the lower court's reasoning that an alternative statutory remedy existed under the VAT Regulation, and that limitation periods for assessment notices commenced only after procedural rules were notified in December 2020 and a grace period for filing returns expired in March 2021, making the notices timely and not barred by the four-year limitation prescribed under Section 34 of the Regulation. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary: The High Court at Calcutta dismissed consolidated appeals against a Single Judge's order that transferred VAT-related writ petitions to an Appellate Tribunal. The court upheld the lower court's reasoning that an alternative statutory remedy existed under the VAT Regulation, and that limitation periods for assessment notices commenced only after procedural rules were notified in December 2020 and a grace period for filing returns expired in March 2021, making the notices timely and not barred by the four-year limitation prescribed under Section 34 of the Regulation. This case analysis is maintained by casestatus.in based on publicly available court records.
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