M/S SINCLAIRS HOTEL LTD. K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS — MAT /48/2026
Case under Andaman and Nicobar Islands Value Added Tax Regulation, 2017 Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002842026
Next Hearing
16th March 2026
Filing Number
MAT /49/2026
Filing Date
13-03-2026
Registration No
MAT /48/2026
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 SINCLAIRS HOTEL LTD. 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
Court Decision Summary The High Court at Calcutta (Port Blair Circuit Bench) dismissed 51 intra-court appeals filed by hotel and restaurant businesses challenging VAT assessment notices issued by the Andaman and Nicobar Islands administration. The court upheld the Single Judge's decision that an alternative statutory remedy exists through the newly constituted Appellate Tribunal under VAT Regulation section 73, making writ jurisdiction inappropriate; the court also rejected limitations and natural justice arguments, finding the procedural framework valid and assessments timely. 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 intra-court appeals filed by hotel and restaurant businesses challenging VAT assessment notices issued by the Andaman and Nicobar Islands administration. The court upheld the Single Judge's decision that an alternative statutory remedy exists through the newly constituted Appellate Tribunal under VAT Regulation section 73, making writ jurisdiction inappropriate; the court also rejected limitations and natural justice arguments, finding the procedural framework valid and assessments timely. This case analysis is maintained by casestatus.in based on publicly available court records.
Browse Related Cases
Cases under same legislation
Explore other courts