M/S ASHOKA BAR AND RESTAURANT K BHAWANI, ADARSH ILANGO, SOHINI BISWAS AND DEB KUMAR BAWALI vs THE LIEUTENANT GOVERNOR AND OTHERS — MAT /43/2026

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

CNR: WBCHCP0002722026

CASE DISPOSED

Next Hearing

16th March 2026

Filing Number

MAT /42/2026

Filing Date

09-03-2026

Registration No

MAT /43/2026

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

ANDAMAN AND NICOBAR ISLANDS VALUE ADDED TAX REGULATION, 2017 Section NA

Petitioner(s)

M/S ASHOKA BAR AND RESTAURANT K BHAWANI, ADARSH ILANGO, SOHINI BISWAS AND DEB KUMAR BAWALI

Respondent(s)

THE LIEUTENANT GOVERNOR AND OTHERS

THE VALUE ADDED TAX OFFICER

THE SPECIAL COMMISIONER (VAT)

Hearing History

Judge: HON'BLE JUSTICE TIRTHANKAR GHOSH , HON'BLE JUSTICE CHAITALI CHATTERJEE(DAS)

16-03-2026

FOR ADMISSION

19-03-2026

FOR ADMISSION

Orders

23-03-2026
HON'BLE JUSTICE TIRTHANKAR GHOSH,HON'BLE JUSTICE CHAITALI CHATTERJEE(DAS)

Court Summary The High Court at Calcutta dismissed 51 intra-court appeals challenging VAT assessment notices issued to Andaman and Nicobar Islands businesses. The court upheld the Single Judge's decision to transfer pre-August 2025 writ petitions to the newly-constituted Appellate Tribunal and dismiss post-August 2025 petitions, finding statutory remedies available and no jurisdictional defect in the assessments. This case analysis is maintained by casestatus.in based on publicly available court records.

casestatus.in Summary

Court Summary The High Court at Calcutta dismissed 51 intra-court appeals challenging VAT assessment notices issued to Andaman and Nicobar Islands businesses. The court upheld the Single Judge's decision to transfer pre-August 2025 writ petitions to the newly-constituted Appellate Tribunal and dismiss post-August 2025 petitions, finding statutory remedies available and no jurisdictional defect in the assessments. This case analysis is maintained by casestatus.in based on publicly available court records.

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