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.
CNR: WBCHCP0002982026
Next Hearing
17th March 2026
Filing Number
MAT /63/2026
Filing Date
16-03-2026
Registration No
MAT /63/2026
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)
M/S HOTEL RAJ PRAKASH K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI
Respondent(s)
THE LT.GOVERNOR AND ORS.
THE DEPUTY COMMISSIONER
THE VALUE ADDED TAX OFICER
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 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.
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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