M/S ROYAL PETROLEUM K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS. — MAT /23/2026
Case under Nature of Mandamus , Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002292026
Next Hearing
11th March 2026
Filing Number
MAT /23/2026
Filing Date
10-03-2026
Registration No
MAT /23/2026
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 ROYAL PETROLEUM 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
FOR ADMISSION
FOR ADMISSION
| Date | Purpose | Result |
|---|---|---|
| 11-03-2026 | FOR ADMISSION | |
| 19-03-2026 | FOR ADMISSION | |
| 16-03-2026 | FOR ADMISSION |
Orders
The High Court at Calcutta (Port Blair Circuit Bench) dismissed 51 intra-court appeals challenging VAT assessment notices issued to hotels and restaurants in Andaman and Nicobar Islands. The court upheld the Single Judge's decision directing transfer of pre-August 19, 2025 cases to an Appellate Tribunal under section 73 of the VAT Regulation 2017, finding an adequate alternative statutory remedy exists and the limitation period commenced only after regulatory procedures were implemented on March 31, 2021. This case analysis is maintained by casestatus.in based on publicly available court records.
The High Court at Calcutta (Port Blair Circuit Bench) dismissed 51 intra-court appeals challenging VAT assessment notices issued to hotels and restaurants in Andaman and Nicobar Islands. The court upheld the Single Judge's decision directing transfer of pre-August 19, 2025 cases to an Appellate Tribunal under section 73 of the VAT Regulation 2017, finding an adequate alternative statutory remedy exists and the limitation period commenced only after regulatory procedures were implemented on March 31, 2021. This case analysis is maintained by casestatus.in based on publicly available court records.
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