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.
CNR: WBCHCP0002712026
Next Hearing
16th March 2026
Filing Number
MAT /41/2026
Filing Date
13-03-2026
Registration No
MAT /41/2026
Registration Date
13-03-2026
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 SEASHELL 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 |
|---|---|---|
| 16-03-2026 | FOR ADMISSION | |
| 19-03-2026 | FOR ADMISSION |
Orders
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.
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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