M/S ORIENTAL FILLING STATION K BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LIEUTENANT GOVERNOR AND OTHERS — MAT/46/2026

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: WBCHCP0002812026

Filing Number

MAT/46/2026

Filing Date

09-Mar-2026

Registration No

MAT/46/2026

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 ORIENTAL FILLING STATION K BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI

Respondent(s)

  1. 1.THE LIEUTENANT GOVERNOR AND OTHERS

  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 (Port Blair Circuit Bench) dismissed 51 consolidated appeals challenging VAT assessment notices issued by the Andaman & Nicobar Islands Commissioner. The court upheld the Single Judge's decision, finding that an adequate statutory alternative remedy existed through the newly constituted Appellate Tribunal (notified August 19, 2025), and therefore declined to exercise writ jurisdiction under Article 226 of the Constitution. The court rejected appellants' arguments regarding limitation periods and breach of natural justice, transferring pre-August 19, 2025 cases to the Tribunal while dismissing later-filed petitions. 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/46/2026

casestatus.in Summary

Court Decision Summary The High Court at Calcutta (Port Blair Circuit Bench) dismissed 51 consolidated appeals challenging VAT assessment notices issued by the Andaman & Nicobar Islands Commissioner. The court upheld the Single Judge's decision, finding that an adequate statutory alternative remedy existed through the newly constituted Appellate Tribunal (notified August 19, 2025), and therefore declined to exercise writ jurisdiction under Article 226 of the Constitution. The court rejected appellants' arguments regarding limitation periods and breach of natural justice, transferring pre-August 19, 2025 cases to the Tribunal while dismissing later-filed petitions. This case analysis is maintained by casestatus.in based on publicly available court records.

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