V RAVICHANDRAN K BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LIEUTENANT GOVERNOR AND OTHERS — MAT/53/2026

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: WBCHCP0002882026

Filing Number

MAT/53/2026

Filing Date

09-Mar-2026

Registration No

MAT/53/2026

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.V RAVICHANDRAN 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 (Port Blair Bench) dismissed 51 intra-court appeals challenging a lower court's decision to transfer VAT assessment cases to an Appellate Tribunal rather than entertaining them as writ petitions. The court held that an adequate statutory alternative remedy exists under the VAT Regulation 2017, and therefore declined to exercise high prerogative jurisdiction under Article 226 of the Constitution. 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/53/2026

casestatus.in Summary

Summary The High Court at Calcutta (Port Blair Bench) dismissed 51 intra-court appeals challenging a lower court's decision to transfer VAT assessment cases to an Appellate Tribunal rather than entertaining them as writ petitions. The court held that an adequate statutory alternative remedy exists under the VAT Regulation 2017, and therefore declined to exercise high prerogative jurisdiction under Article 226 of the Constitution. This case analysis is maintained by casestatus.in based on publicly available court records.

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