M/S SEASHELL K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS. — MAT/41/2026

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

Case disposed Next hearing 16-Mar-2026

CNR: WBCHCP0002712026

Filing Number

MAT/41/2026

Filing Date

13-Mar-2026

Registration No

MAT/41/2026

Registration Date

13-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 SEASHELL 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

    Court Decision Summary The High Court at Calcutta dismissed 51 appeals against a Single Judge's decision, holding that businesses challenging VAT assessment notices must pursue the statutory appellate remedy before the designated Appellate Tribunal rather than seek writ relief. The court found that since procedural rules were only notified in December 2020 with a grace period until March 2021, the statutory limitation period for assessment commenced from that date, making the notices not time-barred as appellants claimed. 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

    For Admission

    Hon'ble Justice Tirthankar Ghosh , Hon'ble Justice Chaitali Chatterjee(das)

  5. 18-Mar-2026

    Hon'ble Justice Tirthankar Ghosh,hon'ble Justice Chaitali Chatterjee(das)View PDF

  6. 16-Mar-2026

    First hearing

    Initial hearing scheduled

  7. 13-Mar-2026

    Case filed

    Registration No. MAT/41/2026

casestatus.in Summary

Court Decision Summary The High Court at Calcutta dismissed 51 appeals against a Single Judge's decision, holding that businesses challenging VAT assessment notices must pursue the statutory appellate remedy before the designated Appellate Tribunal rather than seek writ relief. The court found that since procedural rules were only notified in December 2020 with a grace period until March 2021, the statutory limitation period for assessment commenced from that date, making the notices not time-barred as appellants claimed. This case analysis is maintained by casestatus.in based on publicly available court records.

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