M/S G. M. S. RESTAURANT K BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LIEUTENANT GOVERNOR AND OTHERS — MAT /51/2026
Case under Andaman and Nicobar Islands Value Added Tax Regulation, 2017 Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002862026
Next Hearing
16th March 2026
Filing Number
MAT /51/2026
Filing Date
09-03-2026
Registration No
MAT /51/2026
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. M. S. RESTAURANT 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 from 47 businesses challenging VAT assessment notices issued by the Andaman and Nicobar Islands Commissioner, holding that an adequate alternative statutory remedy exists through the newly constituted Appellate Tribunal. The court found no jurisdictional defect in the limitation period and transferred pre-August 2025 cases to the Tribunal for decision without requiring pre-deposit of disputed amounts. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary The High Court at Calcutta dismissed appeals from 47 businesses challenging VAT assessment notices issued by the Andaman and Nicobar Islands Commissioner, holding that an adequate alternative statutory remedy exists through the newly constituted Appellate Tribunal. The court found no jurisdictional defect in the limitation period and transferred pre-August 2025 cases to the Tribunal for decision without requiring pre-deposit of disputed amounts. This case analysis is maintained by casestatus.in based on publicly available court records.
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