M/S HOTEL SENTINEL K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS — MAT /36/2026
Case under Andaman and Nicobar Islands Value Added Tax Regulation, 2017 Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002642026
Next Hearing
13th March 2026
Filing Number
MAT /36/2026
Filing Date
12-03-2026
Registration No
MAT /36/2026
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 HOTEL SENTINEL 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 dismissed 51 consolidated appeals challenging VAT assessments issued by the Andaman and Nicobar Islands Commissioner, holding that an adequate alternative statutory remedy exists through the newly-constituted Appellate Tribunal (established August 2025) and therefore the High Court should not exercise writ jurisdiction. The court transferred pre-August 2025 cases to the Tribunal without requiring pre-deposit, while dismissing post-August 2025 cases with liberty to approach the Tribunal. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary The High Court dismissed 51 consolidated appeals challenging VAT assessments issued by the Andaman and Nicobar Islands Commissioner, holding that an adequate alternative statutory remedy exists through the newly-constituted Appellate Tribunal (established August 2025) and therefore the High Court should not exercise writ jurisdiction. The court transferred pre-August 2025 cases to the Tribunal without requiring pre-deposit, while dismissing post-August 2025 cases with liberty to approach the Tribunal. This case analysis is maintained by casestatus.in based on publicly available court records.
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