THE WHISTLING WOOD K BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LIEUTENANT GOVERNOR AND OTHERS — MAT /49/2026
Case under Andaman and Nicobar Islands Value Added Tax Regulation, 2017 Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002832026
Next Hearing
16th March 2026
Filing Number
MAT /48/2026
Filing Date
09-03-2026
Registration No
MAT /49/2026
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)
THE WHISTLING WOOD 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
Summary: The High Court at Calcutta dismissed 51 intra-court appeals challenging VAT assessment notices issued to hospitality and commercial businesses in Andaman and Nicobar Islands, holding that an adequate statutory remedy exists through an Appellate Tribunal established on August 19, 2025, and that High Court writ jurisdiction should not be exercised when alternative remedies are available. The court found no illegality in the Single Judge's reasoned order, which transferred pre-August 19, 2025 cases to the Tribunal for redressal while dismissing later-filed petitions as statutorily barred. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary: The High Court at Calcutta dismissed 51 intra-court appeals challenging VAT assessment notices issued to hospitality and commercial businesses in Andaman and Nicobar Islands, holding that an adequate statutory remedy exists through an Appellate Tribunal established on August 19, 2025, and that High Court writ jurisdiction should not be exercised when alternative remedies are available. The court found no illegality in the Single Judge's reasoned order, which transferred pre-August 19, 2025 cases to the Tribunal for redressal while dismissing later-filed petitions as statutorily barred. This case analysis is maintained by casestatus.in based on publicly available court records.
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