M/S DHARMA COOL BAR K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS — MAT/37/2026

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

Case disposed Next hearing 13-Mar-2026

CNR: WBCHCP0002652026

Filing Number

MAT/37/2026

Filing Date

12-Mar-2026

Registration No

MAT/37/2026

Registration Date

12-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 DHARMA COOL BAR 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's Circuit Bench in Port Blair dismissed 51 appeals challenging VAT assessment notices issued to Andaman and Nicobar Islands businesses. The court upheld the Single Judge's decision to refer pre-August 2025 cases to an Appellate Tribunal and dismiss post-August 2025 petitions, finding that an adequate statutory alternative remedy exists and the appellants had already participated in Commissioner proceedings. 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. 13-Mar-2026

    First hearing

    Initial hearing scheduled

  8. 12-Mar-2026

    Case filed

    Registration No. MAT/37/2026

casestatus.in Summary

Summary The High Court at Calcutta's Circuit Bench in Port Blair dismissed 51 appeals challenging VAT assessment notices issued to Andaman and Nicobar Islands businesses. The court upheld the Single Judge's decision to refer pre-August 2025 cases to an Appellate Tribunal and dismiss post-August 2025 petitions, finding that an adequate statutory alternative remedy exists and the appellants had already participated in Commissioner proceedings. This case analysis is maintained by casestatus.in based on publicly available court records.

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