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.

Case disposed Next hearing 16-Mar-2026

CNR: WBCHCP0002832026

Filing Number

MAT/48/2026

Filing Date

09-Mar-2026

Registration No

MAT/49/2026

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.THE WHISTLING WOOD 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

    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.

  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/49/2026

casestatus.in Summary

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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