SHRI. K.V.RAMA RAO K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS. — MAT /60/2026
Case under Andaman and Nicobar Value Added Tax Regulation, 2017 Section NA. Disposed: --DISMISSED on 23rd March 2026.
CNR: WBCHCP0002952026
Next Hearing
17th March 2026
Filing Number
MAT /60/2026
Filing Date
16-03-2026
Registration No
MAT /60/2026
Registration Date
16-03-2026
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)
SHRI. K.V.RAMA RAO K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI
Respondent(s)
THE LT.GOVERNOR AND ORS.
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 |
|---|---|---|
| 17-03-2026 | FOR ADMISSION | |
| 19-03-2026 | FOR ADMISSION |
Orders
Summary The High Court at Calcutta (Circuit Bench, Port Blair) dismissed 51 intra-court appeals challenging VAT assessment notices issued by the Commissioner of Andaman & Nicobar Islands. The court upheld the Single Judge's decision that an adequate alternative statutory remedy exists through the Appellate Tribunal (constituted August 19, 2025), and therefore the High Court should decline to exercise writ jurisdiction under Article 226. The court also found limitation was not a pure jurisdictional issue and that appellants waived writ remedy by pursuing the statutory appeal before the Joint Commissioner. 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 intra-court appeals challenging VAT assessment notices issued by the Commissioner of Andaman & Nicobar Islands. The court upheld the Single Judge's decision that an adequate alternative statutory remedy exists through the Appellate Tribunal (constituted August 19, 2025), and therefore the High Court should decline to exercise writ jurisdiction under Article 226. The court also found limitation was not a pure jurisdictional issue and that appellants waived writ remedy by pursuing the statutory appeal before the Joint Commissioner. This case analysis is maintained by casestatus.in based on publicly available court records.
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