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.
CNR: WBCHCP0002652026
Next Hearing
13th March 2026
Filing Number
MAT /37/2026
Filing Date
12-03-2026
Registration No
MAT /37/2026
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 DHARMA COOL BAR 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'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.
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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