M/S G. INTERNATIONAL K BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LIEUTENANT GOVERNOR AND OTHERS — MAT /50/2026
Case under Andaman and Nicobar Islands Value Added Tax Regulation, 2017 Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002852026
Next Hearing
16th March 2026
Filing Number
MAT /50/2026
Filing Date
09-03-2026
Registration No
MAT /50/2026
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 G. INTERNATIONAL 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 appeals challenging VAT assessment notices issued to hospitality and business entities in Andaman and Nicobar Islands, holding that an alternative statutory remedy through the Appellate Tribunal was available and the Lower Court's reasoned judgment did not warrant interference. The court rejected limitations period and natural justice arguments, finding such matters appropriate for tribunal determination rather than writ jurisdiction. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary The High Court at Calcutta dismissed appeals challenging VAT assessment notices issued to hospitality and business entities in Andaman and Nicobar Islands, holding that an alternative statutory remedy through the Appellate Tribunal was available and the Lower Court's reasoned judgment did not warrant interference. The court rejected limitations period and natural justice arguments, finding such matters appropriate for tribunal determination rather than writ jurisdiction. This case analysis is maintained by casestatus.in based on publicly available court records.
Browse Related Cases
Cases under same legislation
Explore other courts