M/S APARUPA SANDS MARINA K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS. — MAT /32/2026
Case under Andaman and Nicobar Islands Value Added Tax Regulation, 2017 Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002482026
Next Hearing
12th March 2026
Filing Number
MAT /32/2026
Filing Date
11-03-2026
Registration No
MAT /32/2026
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 APARUPA SANDS MARINA 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
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 (Circuit Bench at Port Blair) dismissed 51 consolidated appeals challenging VAT assessment notices issued by the Commissioner of Andaman and Nicobar Islands. The court upheld the Single Judge's decision that hotels and businesses should exhaust the statutory appellate remedy before the designated Appellate Tribunal rather than invoke writ jurisdiction, finding alternative statutory remedies were available and the procedural framework was validly established. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary The High Court at Calcutta (Circuit Bench at Port Blair) dismissed 51 consolidated appeals challenging VAT assessment notices issued by the Commissioner of Andaman and Nicobar Islands. The court upheld the Single Judge's decision that hotels and businesses should exhaust the statutory appellate remedy before the designated Appellate Tribunal rather than invoke writ jurisdiction, finding alternative statutory remedies were available and the procedural framework was validly established. This case analysis is maintained by casestatus.in based on publicly available court records.
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