M/S B.R.B.BAR AND RESTAURANT K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS. — MAT /28/2026
Case under Appeal Under Clause 15 of Letters Patent Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002422026
Next Hearing
12th March 2026
Filing Number
MAT /28/2026
Filing Date
11-03-2026
Registration No
MAT /28/2026
Registration Date
11-03-2026
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 B.R.B.BAR AND RESTAURANT K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI
Respondent(s)
THE LT.GOVERNOR AND ORS.
THE VALUE ADDED TAX OFFICER
THE SPECIAL 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 |
|---|---|---|
| 12-03-2026 | FOR ADMISSION | |
| 19-03-2026 | FOR ADMISSION | |
| 16-03-2026 | FOR ADMISSION |
Orders
The High Court at Calcutta (Circuit Bench at Port Blair) dismissed 51 appeals challenging VAT assessment notices, holding that an adequate alternative statutory remedy exists through the newly designated Appellate Tribunal and that the appellants cannot invoke writ jurisdiction after pursuing remedies under section 74. The court affirmed the single judge's decision that transferred pre-August 19, 2025 petitions to the Tribunal while dismissing later-filed petitions. This case analysis is maintained by casestatus.in based on publicly available court records.
The High Court at Calcutta (Circuit Bench at Port Blair) dismissed 51 appeals challenging VAT assessment notices, holding that an adequate alternative statutory remedy exists through the newly designated Appellate Tribunal and that the appellants cannot invoke writ jurisdiction after pursuing remedies under section 74. The court affirmed the single judge's decision that transferred pre-August 19, 2025 petitions to the Tribunal while dismissing later-filed petitions. This case analysis is maintained by casestatus.in based on publicly available court records.
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