M/S TSG AQUA(TSG BELLA BAY) ADARSH ILANGO vs THE LT. GOVERNOR AND ORS — MAT/57/2026

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

Case disposed

CNR: WBCHCP0002922026

Filing Number

MAT/57/2026

Filing Date

13-Mar-2026

Registration No

MAT/57/2026

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 TSG AQUA(TSG BELLA BAY) 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 (Circuit Bench, Port Blair) dismissed 51 appeals challenging VAT assessment notices issued to hotels and restaurants in Andaman and Nicobar Islands. The court upheld the single judge's decision that an alternative statutory remedy exists through the Appellate Tribunal under section 73 of the VAT Regulation, 2017, and therefore declined to exercise writ jurisdiction, rejecting appellants' arguments on limitation periods and natural justice violations. 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/57/2026

casestatus.in Summary

Summary The High Court at Calcutta (Circuit Bench, Port Blair) dismissed 51 appeals challenging VAT assessment notices issued to hotels and restaurants in Andaman and Nicobar Islands. The court upheld the single judge's decision that an alternative statutory remedy exists through the Appellate Tribunal under section 73 of the VAT Regulation, 2017, and therefore declined to exercise writ jurisdiction, rejecting appellants' arguments on limitation periods and natural justice violations. This case analysis is maintained by casestatus.in based on publicly available court records.

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