TaxTMI 
TaxTMI 
2026 (3) TMI 1310
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...., MAT/49/2026, MAT/50/2026, MAT/51/2026, MAT/52/2026, MAT/53/2026, MAT/54/2026, MAT/55/2026, MAT/56/2026, MAT/57/2026, MAT/58/2026, MAT/59/2026, MAT/60/2026, MAT/61/2026, MAT/62/2026, MAT/63/2026, MAT/64/2026, MAT/65/2026, MAT/66/2026, IA No. CAN/1/2026, MAT/68/2026. M/s. Aquays Hotels and Resorts Pvt. Ltd., M/s Hotel Rajadeepam, Smti. K. Shobha, M/s Hotel Arasi, M/s Royal Petroleum, M/s Hotel A.T. Villa, M/s B.R.B. Bar and Restaurant, M/s Stalin Bar and Restaurant, M/s Medival Islander Inn Bar, M/s Hotel Aparupa (A) Pvt. Ltd., M/s Aparupa Sands Marina, M/s Jadwet Trading Company, M/s Southern Holdings and Investments (Chennai) Pvt. Ltd., Shri. Praveen, M/s Hotel Sentinel, M/s Dharma Cool Bar, Smti. Usha Moorthy, M/s Welcomhotel Bay Island, Shri. V.Karuppaiah, M/s Seashell, M/s APT Bar and Restaurant, M/s Ashoka Bar and Restaurant, M/s Purna Pushpawalli Bar and Restaurant, M/s Oriental Filling Station, M/s Manoj Marketing, M/s Sinclairs Hotel Ltd., M/s G. International, M/s G.M.S. Restaurant, T. Kannan, V. Ravichandran, M/s Unique Bar and Restaurant, M/s Holiday Inn, M/s Hotel Sarvottam(A) Pvt. Ltd., M/s TSG AQUA (TSG Bella Bay), M/s TSG Hotel and Resorts, M/s Silver Sand Neil, ....
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....rnor and Others). (viii) WPA/397/2025 (M/s. Hotel Sentinel Vs. The Lt. Governor and Others). (ix) WPA/398/2025 (Welcomehotel Bay Island, Unit of ITC Hotel Ltd. Vs. The Lt. Governor and Others). (x) WPA/366/2025 (M/s. TSG Hotels and Resorts vs. The Lieutenant Governor and Others). (xi) WPA/367/2025 (Shri V. Karuppaiah Vs. The Lieutenant Governor and Others). (xii) WPA/368/2025 (M/s. TSG Aqua (TSG Bella Bay) Vs. The Lieutenant Governor and Others). (xiii) WPA/369/2025 (Shri K. V. Rama Rao Vs. The Lieutenant Governor and Others). (xiv) WPA/399/2025 (M/s. Oriental Filling Station Vs.The Lt. Governor and Others). (xv) WPA/400/2025 (M/s. Jadwet Trading Company Vs. The Lt. Governor and Others). (xvi) WPA/401/2025 (M/s. Royal Petroleum Vs. The Lt. Governor and Others). (xvii) WPA/418/2025 (M/s. Kamala Trading Vs. The Lieutenant Governor and Others). (xviii) WPA/420/2025 (M/s. Manoj Marketing Vs. The Lt. Governor and Others). (xix) WPA/370/2025(M/s. Holiday Inn vs. The Lieutenant Governor and Others). (xx) WPA/371/2025 (Smti. Usha Moorthy -vs- The Lieutenant Governor and Othe....
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.... (xii) WPA/550/2025 (M/s. B. R. B. Bar and Restaurant Vs Lieutenant Governor and Another). (xiii) WPA/551/2025(M/s. Purna Pushpawalli Bar and Restuarant Vs. Lieutenant Governor and Another). (xiv) WPA/552/2025(M/s. Stalin Bar and Restaurant vs. The Lieutenant Governor and Others). (xv) WPA/558/2025 (M/s Hotel A.T. Villa vs.The Lieutenant Governor and others). (xvi) WPA/562/2025 (M/s. Hotel Exel Bar and Restaurant vs. The Lt. Governor and Others). (xvii) WPA/563/2025 (M/s. Unique Bar and Restaurant vs. The Lt. Governor and Others). (xviii) WPA/564/2025 (M/s. G. International vs. The Lt. Governor and Others). (xix) WPA/565/2025 (M/s. G. M. S. Restaurant Vs The Lt. Governor and Others). 65. I clarify that I have not touched the merits of the respective cases of the writ petitioners in the 47 writ petitions which are being disposed of by this judgment and order. The Appellate Tribunal is requested to decide the transferred cases or any appeal(s) that may be preferred by any or all of the writ petitioners whose petitions stand dismissed by this order, without being influenced by any observation in this judgm....
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.... assessee and turn over assessed by the authorities are the same. 8. Lastly it was argued that the manner of regulating the procedure and disposal of the business with regard to the appellate tribunal has not been brought in force in the form of Regulation as per Regulation 70(6) as such that the principles of alternative remedy is incomplete and not applicable in the facts of the present case. 9. Learned advocate for the appellant, in order to fortify the arguments relied upon the following judgments:- (a) KUBER |India) Sales Private Limited vs. Secretary Finance Department, Government of Tripura, Agartala & others Para 11. (b) M/s. Tata Teleservices Limited Vs The State of Chhattisgarh and others Civil Appeal No. 1993 of 2022) Para 4-7 (c) Calcutta Discount Co. Limited Vs Income Tax Officer, Companies District-I, Calcutta & another in 1961 AIR Supreme Court 372-Para 28-30. (d) M/s. Yogi Petroleum Vs The Commissioner (Vat) Dadar and Nagar Haveli (WRIT PETITION (STAMP) NO. 93644 OF 2020), para 58 to 61. (e) The Calcutta Municipal Corporation and others Vs The Cricket Association of Bengal and others APO/248 of 2016 with WPO/2662 of....
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....not be lawfully filed prior to the said date. 14. In order to rebut the issue raised by the appellant relating to Regulation 58, it was argued that the said Regulation provides for audit and do not provide any mechanism for its exclusion in issuance of notice under sections 32 and 33 of the Regulation. 15. Under the Regulation audit and assessment are two distinct features and merely because both the functions culminate with the issuance of notice of assessment, the same cannot be construed to be synonymous. According to the learned advocate, audit is a mechanism for review of any assessment made under sections 32 and 33. 16. So far as the issue relating to the appellate tribunal is concerned, it was submitted on behalf of the respondents that the Court of learned Chief Judicial Magistrate-cum-Civil Judge (Senior Division), Car Nicobar with link Court of Joint Civil Judge (Senior Division), Sri Vijaya Puram was designated as the "Appellate Tribunal" under section 73 of the Regulation in consultation with the Hon'ble the Chief Justice of the High Court of Calcutta vide Andaman and Nicobar Gazette Notification No.69/2025 dated 19th August, 2025 with immediate effect. 17. ....
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....rogative writ jurisdiction. To that effect the learned Trial Court recorded its satisfaction that by a Notification dated 19th August 2025 the learned Chief Judicial Magistrate-cum-Civil Judge (Senior Division), Car Nicobar with link Court of Joint Civil Judge (Senior Division), Sri Vijaya Puram was designated as the Appellate Tribunal contemplated in section 76 of the VAT Regulation with immediate effect. 22. Reliance was placed by the learned Trial Court on PHR Invent Educational Society vs. UCO Bank and others in Civil Appeal No 4845 of 2024. Reference was made to Babu Ram Prakash Chanda Maheshwari Vs. Antarim Zilla Parisahd (1968 SCC Online SC 45); United Bank of India vs. Satyawati Tondon and others reported in (2010) 8 SCC 110; Commissioner of Income Tax and others vs. Chhabil Dass Agarwal reported in (2014) 1 SCC 603 - for arriving at the conclusion that if an alternative remedy is available to an aggrieved person, particularly under the statute and there is a mechanism for redressal of grievance, the High Court should not entertain an application under Article 226 of the Constitution of India. 23. So far as the issue relating to limitation is concerned, which has been....