M/S MANOJ MARKETING K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS. — MAT /47/2026
Case under Andaman and Nicobar Islands Value Added Tax Regulation, 2017 Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002822026
Next Hearing
16th March 2026
Filing Number
MAT /47/2026
Filing Date
13-03-2026
Registration No
MAT /47/2026
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 MANOJ MARKETING 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
Summary The High Court at Calcutta (Circuit Bench at Port Blair) dismissed 51 appeals challenging VAT assessment notices. The court upheld the Single Judge's decision that an alternative statutory remedy exists via the Appellate Tribunal under the VAT Regulation 2017, making writ jurisdiction inappropriate. The court found no jurisdictional defect in the assessment notices and rejected appellants' limitation and natural justice arguments, concluding the appellants had already pursued the statutory avenue before the Joint Commissioner. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary The High Court at Calcutta (Circuit Bench at Port Blair) dismissed 51 appeals challenging VAT assessment notices. The court upheld the Single Judge's decision that an alternative statutory remedy exists via the Appellate Tribunal under the VAT Regulation 2017, making writ jurisdiction inappropriate. The court found no jurisdictional defect in the assessment notices and rejected appellants' limitation and natural justice arguments, concluding the appellants had already pursued the statutory avenue before the Joint Commissioner. This case analysis is maintained by casestatus.in based on publicly available court records.
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