M/S HOTEL RAJ PRAKASH K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS. — MAT/63/2026

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

Case disposed Next hearing 17-Mar-2026

CNR: WBCHCP0002982026

Filing Number

MAT/63/2026

Filing Date

16-Mar-2026

Registration No

MAT/63/2026

Registration Date

16-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 RAJ PRAKASH K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI

Respondent(s)

  1. 1.THE LT.GOVERNOR AND ORS.

  2. 2.THE DEPUTY COMMISSIONER

  3. 3.THE VALUE ADDED TAX OFICER

  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 dismissed appeals by 51 hotels and restaurants challenging VAT assessment notices issued by the Andaman and Nicobar Islands Commissioner. The court held that since an alternative statutory remedy exists through the newly-constituted Appellate Tribunal (established August 19, 2025), High Court jurisdiction was inappropriate; additionally, limitation periods for assessments were not jurisdictional defects as the procedural framework only came into force in December 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. 16-Mar-2026

    Case filed

    Registration No. MAT/63/2026

casestatus.in Summary

Summary The High Court at Calcutta dismissed appeals by 51 hotels and restaurants challenging VAT assessment notices issued by the Andaman and Nicobar Islands Commissioner. The court held that since an alternative statutory remedy exists through the newly-constituted Appellate Tribunal (established August 19, 2025), High Court jurisdiction was inappropriate; additionally, limitation periods for assessments were not jurisdictional defects as the procedural framework only came into force in December 2020. This case analysis is maintained by casestatus.in based on publicly available court records.

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