M/S JADWET TRADING COMPANY K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS. — MAT /33/2026
Case under Andaman and Nicobar Islands Value Added Tax Regulation, 2017 Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002492026
Next Hearing
12th March 2026
Filing Number
MAT /33/2026
Filing Date
11-03-2026
Registration No
MAT /33/2026
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 JADWET TRADING COMPANY 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 intra-court appeals against a Single Judge's judgment that transferred VAT assessment cases filed before August 19, 2025 to an Appellate Tribunal, while dismissing later-filed petitions. The court upheld that statutory appellate remedy through the Tribunal was available, rejection of time-bar arguments (limitation period commenced only after procedural framework was established on December 14, 2020), and that natural justice was satisfied through section 74 hearing provisions. 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 intra-court appeals against a Single Judge's judgment that transferred VAT assessment cases filed before August 19, 2025 to an Appellate Tribunal, while dismissing later-filed petitions. The court upheld that statutory appellate remedy through the Tribunal was available, rejection of time-bar arguments (limitation period commenced only after procedural framework was established on December 14, 2020), and that natural justice was satisfied through section 74 hearing provisions. This case analysis is maintained by casestatus.in based on publicly available court records.
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