M/S PRISTINE BEACH RESORT K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI vs THE LT.GOVERNOR AND ORS. — MAT/68/2026

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: WBCHCP0003042026

Filing Number

MAT/68/2026

Filing Date

16-Mar-2026

Registration No

MAT/68/2026

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 PRISTINE BEACH RESORT K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI

Respondent(s)

  1. 1.THE LT.GOVERNOR AND ORS.

  2. 2.THE VALUE ADDED TAX OFFICER

  3. 3.THE SPECIAL COMMISSIONER (VAT)

Case History

  1. Case disposedDisposed

  2. 23-Mar-2026

    Hon'ble Justice Tirthankar Ghosh,hon'ble Justice Chaitali Chatterjee(das)View PDF

    Court Decision Summary The High Court at Calcutta (Port Blair Circuit Bench) dismissed all 51 intra-court appeals against a Single Judge's order, upholding the transfer of pre-August 19, 2025 VAT assessment cases to the Appellate Tribunal while dismissing later-filed petitions. The court found no jurisdictional defect regarding limitation periods, holding that the statutory grace period for filing returns (until March 28, 2021) commenced the limitation clock, and that an adequate alternative remedy existed through the newly-constituted Tribunal. 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/68/2026

casestatus.in Summary

Court Decision Summary The High Court at Calcutta (Port Blair Circuit Bench) dismissed all 51 intra-court appeals against a Single Judge's order, upholding the transfer of pre-August 19, 2025 VAT assessment cases to the Appellate Tribunal while dismissing later-filed petitions. The court found no jurisdictional defect regarding limitation periods, holding that the statutory grace period for filing returns (until March 28, 2021) commenced the limitation clock, and that an adequate alternative remedy existed through the newly-constituted Tribunal. This case analysis is maintained by casestatus.in based on publicly available court records.

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