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.

Case disposed

CNR: WBCHCP0002352026

Filing Number

MAT/24/2026

Filing Date

10-Mar-2026

Registration No

MAT/24/2026

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.M/S HOTEL A.T.VILLA 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 (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.

  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

    For Admission

    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

    First hearing

    Initial hearing scheduled

  8. 10-Mar-2026

    Case filed

    Registration No. MAT/24/2026

casestatus.in Summary

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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