M/S HOTEL A.T.VILLA K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS. — MAT /24/2026
Case under Nature of Mandamus , Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002352026
Filing Number
MAT /24/2026
Filing Date
10-03-2026
Registration No
MAT /24/2026
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 A.T.VILLA 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
| Date | Purpose | Result |
|---|---|---|
| 16-03-2026 | FOR ADMISSION | |
| 19-03-2026 | FOR ADMISSION |
Orders
Summary The High Court at Calcutta (Port Blair Circuit Bench) dismissed appeals challenging VAT assessment notices issued in Andaman & Nicobar Islands, holding that an adequate alternative statutory remedy exists through the newly constituted Appellate Tribunal, and that limitation periods commenced only after procedural rules were notified in December 2020 with a grace period extending to March 2021. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary The High Court at Calcutta (Port Blair Circuit Bench) dismissed appeals challenging VAT assessment notices issued in Andaman & Nicobar Islands, holding that an adequate alternative statutory remedy exists through the newly constituted Appellate Tribunal, and that limitation periods commenced only after procedural rules were notified in December 2020 with a grace period extending to March 2021. This case analysis is maintained by casestatus.in based on publicly available court records.
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