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.

Case disposed Next hearing 16-Mar-2026

CNR: WBCHCP0002722026

Filing Number

MAT/42/2026

Filing Date

09-Mar-2026

Registration No

MAT/43/2026

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

Respondent(s)

  1. 1.THE LIEUTENANT GOVERNOR AND OTHERS

  2. 2.THE VALUE ADDED TAX OFFICER

  3. 3.THE SPECIAL COMMISIONER (VAT)

Case History

  1. Case disposedDisposed

  2. 23-Mar-2026

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

    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.

  3. 19-Mar-2026

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

  4. 19-Mar-2026

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

  5. 19-Mar-2026

    For Admission

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

  6. 18-Mar-2026

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

  7. 16-Mar-2026

    First hearing

    Initial hearing scheduled

  8. 09-Mar-2026

    Case filed

    Registration No. MAT/43/2026

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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