M/S SOUTHERN HOLDINGS AND INVESTMENTS (CHENNAI) PVT. LTD., K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS — MAT /34/2026
Case under Andaman and Nicobar Islands Value Added Tax Regulation, 2017 Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002542026
Next Hearing
13th March 2026
Filing Number
MAT /34/2026
Filing Date
12-03-2026
Registration No
MAT /34/2026
Registration Date
12-03-2026
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 SOUTHERN HOLDINGS AND INVESTMENTS (CHENNAI) PVT. LTD., 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
| Date | Purpose | Result |
|---|---|---|
| 13-03-2026 | FOR ADMISSION | |
| 19-03-2026 | FOR ADMISSION |
Orders
Summary The High Court at Calcutta (Port Blair Bench) dismissed 51 consolidated appeals challenging VAT assessment notices issued by the Andaman and Nicobar Islands Commissioner. The court upheld the Single Judge's decision, holding that since an alternative statutory remedy exists under the VAT Regulation's Appellate Tribunal (notified August 19, 2025), the High Court should not exercise writ jurisdiction, and the appellants waived their rights by pursuing administrative remedies first. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary The High Court at Calcutta (Port Blair Bench) dismissed 51 consolidated appeals challenging VAT assessment notices issued by the Andaman and Nicobar Islands Commissioner. The court upheld the Single Judge's decision, holding that since an alternative statutory remedy exists under the VAT Regulation's Appellate Tribunal (notified August 19, 2025), the High Court should not exercise writ jurisdiction, and the appellants waived their rights by pursuing administrative remedies first. This case analysis is maintained by casestatus.in based on publicly available court records.
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