SHRI.PRAVEEN K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS. — MAT /35/2026

Case under Andaman and Nicobar Islands Value Added Tax Regulation, 2017 Section NA. Disposed: --DISMISSED on 23rd March 2026.

CNR: WBCHCP0002552026

CASE DISPOSED

Next Hearing

13th March 2026

Filing Number

MAT /35/2026

Filing Date

12-03-2026

Registration No

MAT /35/2026

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

ANDAMAN AND NICOBAR ISLANDS VALUE ADDED TAX REGULATION, 2017 Section NA

Petitioner(s)

SHRI.PRAVEEN 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)

13-03-2026

FOR ADMISSION

19-03-2026

FOR ADMISSION

Orders

23-03-2026
HON'BLE JUSTICE TIRTHANKAR GHOSH,HON'BLE JUSTICE CHAITALI CHATTERJEE(DAS)

Summary The High Court at Calcutta dismissed 51 intra-court appeals challenging VAT assessment orders issued to hotel and business establishments in Andaman & Nicobar Islands. The court upheld the Single Judge's decision that an adequate alternative statutory remedy exists through the newly constituted Appellate Tribunal, making writ jurisdiction inappropriate; limitation claims were deemed non-jurisdictional issues suitable for tribunal review rather than high court intervention. This case analysis is maintained by casestatus.in based on publicly available court records.

casestatus.in Summary

Summary The High Court at Calcutta dismissed 51 intra-court appeals challenging VAT assessment orders issued to hotel and business establishments in Andaman & Nicobar Islands. The court upheld the Single Judge's decision that an adequate alternative statutory remedy exists through the newly constituted Appellate Tribunal, making writ jurisdiction inappropriate; limitation claims were deemed non-jurisdictional issues suitable for tribunal review rather than high court intervention. This case analysis is maintained by casestatus.in based on publicly available court records.

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