M/S HOTEL SARVOTTAM(A) PVT. LTD ADARSH ILANGO vs THE LT. GOVERNOR AND ORS — MAT/56/2026

Case under Andaman and Nicobar Value Added Tax Regulation, 2017 Section NA. Disposed: --DISMISSED on 23rd March 2026.

Case disposed

CNR: WBCHCP0002912026

Filing Number

MAT/56/2026

Filing Date

13-Mar-2026

Registration No

MAT/56/2026

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 Value Added Tax Regulation, 2017 Section NA

Petitioner(s)

  1. 1.M/S HOTEL SARVOTTAM(A) PVT. LTD ADARSH ILANGO

Respondent(s)

  1. 1.THE LT. GOVERNOR AND ORS

  2. 2.THE DEPUTY COMMISSIONER

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 appeals challenging VAT assessment notices issued by the Andaman and Nicobar Islands Commissioner. The court upheld the Single Judge's decision directing cases filed before August 19, 2025, to an Appellate Tribunal, finding an adequate alternative statutory remedy existed and the limitation period commenced after procedural rules were implemented on December 14, 2020. 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. 17-Mar-2026

    First hearing

    Initial hearing scheduled

  8. 13-Mar-2026

    Case filed

    Registration No. MAT/56/2026

casestatus.in Summary

Summary The High Court at Calcutta dismissed 51 appeals challenging VAT assessment notices issued by the Andaman and Nicobar Islands Commissioner. The court upheld the Single Judge's decision directing cases filed before August 19, 2025, to an Appellate Tribunal, finding an adequate alternative statutory remedy existed and the limitation period commenced after procedural rules were implemented on December 14, 2020. This case analysis is maintained by casestatus.in based on publicly available court records.

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