M/S MEDIVAL ISLANDER INN BAR K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS — MAT/30/2026

Case under Appeal Under Clause 15 of Letters Patent Section NA. Disposed: --DISMISSED on 23rd March 2026.

Case disposed Next hearing 12-Mar-2026

CNR: WBCHCP0002442026

Filing Number

MAT/30/2026

Filing Date

11-Mar-2026

Registration No

MAT/30/2026

Registration Date

11-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

Appeal Under Clause 15 of Letters Patent Section NA

Petitioner(s)

  1. 1.M/S MEDIVAL ISLANDER INN BAR 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 (Circuit Bench at Port Blair) dismissed 51 consolidated appeals challenging VAT assessment notices issued by the Andaman and Nicobar Islands authorities. The court upheld the Single Judge's decision directing cases filed before August 19, 2025, to an Appellate Tribunal and dismissing later petitions, finding an adequate alternative statutory remedy exists and limitation issues are not purely jurisdictional questions precluding appellate tribunal jurisdiction. 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

    For Admission

    Hon'ble Justice Tirthankar Ghosh , Hon'ble Justice Chaitali Chatterjee(das)

  8. 12-Mar-2026

    First hearing

    Initial hearing scheduled

  9. 11-Mar-2026

    Case filed

    Registration No. MAT/30/2026

casestatus.in Summary

Summary The High Court at Calcutta (Circuit Bench at Port Blair) dismissed 51 consolidated appeals challenging VAT assessment notices issued by the Andaman and Nicobar Islands authorities. The court upheld the Single Judge's decision directing cases filed before August 19, 2025, to an Appellate Tribunal and dismissing later petitions, finding an adequate alternative statutory remedy exists and limitation issues are not purely jurisdictional questions precluding appellate tribunal jurisdiction. This case analysis is maintained by casestatus.in based on publicly available court records.

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