SHRI.V.KARUPPAIAH K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS — MAT /40/2026

Summary: The High Court at Calcutta dismissed 51 intra-court appeals challenging VAT assessment notices issued by the Andaman and Nicobar Islands Commissioner, holding that the appellants had an adequate alternative statutory remedy through the newly constituted Appellate Tribunal and therefore should not invoke writ jurisdiction. The court found the single judge's reasoned order sound, rejecting arguments about limitation periods, natural justice violations, and procedural defects, and directing pre-August 19, 2025 cases to the Tribunal while dismissing post-August 19, 2025 cases on grounds of alternative remedy availability. This case analysis is maintained by casestatus.in based on publicly available court records.