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.
CNR: WBCHCP0002812026
Next Hearing
16th March 2026
Filing Number
MAT /46/2026
Filing Date
09-03-2026
Registration No
MAT /46/2026
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 ORIENTAL FILLING STATION K BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI
Respondent(s)
THE LIEUTENANT GOVERNOR AND OTHERS
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 (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.
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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