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.
CNR: WBCHCP0002922026
Filing Number
MAT /57/2026
Filing Date
13-03-2026
Registration No
MAT /57/2026
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 TSG AQUA(TSG BELLA BAY) ADARSH ILANGO
Respondent(s)
THE LT. GOVERNOR AND ORS
THE DEPUTY COMMISSIONER
Hearing History
Judge: HON'BLE JUSTICE TIRTHANKAR GHOSH , HON'BLE JUSTICE CHAITALI CHATTERJEE(DAS)
FOR ADMISSION
FOR ADMISSION
| Date | Purpose | Result |
|---|---|---|
| 17-03-2026 | FOR ADMISSION | |
| 19-03-2026 | FOR ADMISSION |
Orders
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.
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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