M/S Hotel Sentinel And ORS. v. The Lt.Governor And ORS.
IN THE HIGH COURT AT CALCUTTA
[ CIRCUIT BENCH AT PORT BLAIR ] *** WPA/130/2025 M/S. Hotel Sentinel and Others Vs.
The Lieutenant Governor and Others Ms. Anjil Nag, Sr.Adv.
Ms. Anoushka Singh .... for the petitioners Mr. Shatadru Chakraborty, Sr.Adv Mr. Rakesh Kumar ... for the respondents March 17, 2025 [SR] Item No.7 1.
The writ petitioners represent a large number of hotels and restaurants in the Islands.
2.
The members of the association are aggrieved by several notices issued by the Value Added Tax Officer, Sri Vijaya Puram, South Andaman by which they were declared as defaulters towards payment of VAT and non-filing of returns. 3.
The genesis of the dispute arises by a reason of introduction of VAT Regulation in these islands. It is not necessary at this stage to go into the quality and nature of the dispute raised by the members of the association as I have been given to understand by Mr. Shatadru Chakraborty, learned senior counsel appearing for the Administration that most of the members have protested against such assessment and have expressed their intention to file protest application against such assessment. A bunch of papers discloses such intention and
willingness to protest against such default notices has been placed before this Court at the time of hearing. 4.
In view of Regulation 35, the realization shall remain stayed till the objection is resolved by the Commissioner. Presently the members of the association are enjoying immunity of two months in view of intended filing of the protection application.
5.
In the event, the protection application is filed within a period of two weeks from date, the Commissioner shall, in exercise of his power under section 35(2) of the said Regulation, resolve the issue within a period of 16 weeks from the date of filing of such protest application by a reasoned order after giving reasonable opportunity of hearing to the petitioners. 6.
All points are left open to be considered by the Commissioner.
7.
Since affidavit is not called for, the allegations made in the writ petition are deemed to have been denied by the respondents.
8.
The writ petition is disposed of. However, there shall be no order as to costs.
( Soumen Sen, J. )