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.
CNR: WBCHCP0003042026
Next Hearing
17th March 2026
Filing Number
MAT /68/2026
Filing Date
16-03-2026
Registration No
MAT /68/2026
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 PRISTINE BEACH RESORT K.BHAWANI, ADARSH ILANGO, SOHINI BISWAS, DEB KUMAR BAWALI
Respondent(s)
THE LT.GOVERNOR AND ORS.
THE VALUE ADDED TAX OFFICER
THE SPECIAL 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
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.
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.
Browse Related Cases
Cases under same legislation
Explore other courts