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.

Case disposed Next hearing 12-Mar-2026

CNR: WBCHCP0002482026

Filing Number

MAT/32/2026

Filing Date

11-Mar-2026

Registration No

MAT/32/2026

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

Andaman and Nicobar Islands Value Added Tax Regulation, 2017 Section NA

Petitioner(s)

  1. 1.M/S APARUPA SANDS MARINA 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 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.

  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/32/2026

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 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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