M/S HOTEL APARUPA (A) PVT. LTD., K.BHAWANI SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS. — MAT /31/2026
Case under Appeal Under Clause 15 of Letters Patent Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002472026
Next Hearing
12th March 2026
Filing Number
MAT /31/2026
Filing Date
11-03-2026
Registration No
MAT /31/2026
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 HOTEL APARUPA (A) PVT. LTD., K.BHAWANI 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 |
|---|---|---|
| 12-03-2026 | FOR ADMISSION | |
| 19-03-2026 | FOR ADMISSION | |
| 16-03-2026 | FOR ADMISSION |
Orders
Summary The High Court at Calcutta (Port Blair) dismissed 51 intra-court appeals challenging a Single Judge's order that transferred VAT assessment cases filed before August 19, 2025, to the newly constituted Appellate Tribunal. The court upheld the Single Judge's reasoning that an adequate statutory remedy exists, rejecting appellants' arguments that assessment notices were time-barred and procedurally defective. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary The High Court at Calcutta (Port Blair) dismissed 51 intra-court appeals challenging a Single Judge's order that transferred VAT assessment cases filed before August 19, 2025, to the newly constituted Appellate Tribunal. The court upheld the Single Judge's reasoning that an adequate statutory remedy exists, rejecting appellants' arguments that assessment notices were time-barred and procedurally defective. This case analysis is maintained by casestatus.in based on publicly available court records.
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