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Allahabad High Court

M/S SERVOKON SYSTEMS LIMITEDversusUINION OF INDIA AND 5 OTHER

Decided

Holding

The Court modified the order to require the petitioner to deposit 10 % of the alleged outstanding amount within two weeks before the assessing authority and stayed any coercive action, thereby allowing the application.

Summary

The High Court of Allahabad heard a civil miscellaneous review application filed by M/S Servokon Systems Ltd. seeking clarification and modification of an order dated 25 March 2026 that directed the company to deposit 10 % of an alleged liability but did not specify the deposit forum. The applicant argued that the application was incorrectly labeled as a review instead of a correction/modification and that the lack of a specified deposit place rendered compliance impossible. The opposite party opposed the relief. After considering the submissions, the Court exempted the applicant from filing a certified copy of the earlier order and modified the order, directing the petitioner to deposit the 10 % amount within two weeks before the assessing authority and staying any coercive action pending further listing. The application was allowed and disposed of.

Issues considered

  • Whether the order dated 25‑03‑2026 requires clarification or modification regarding the 10 % deposit requirement
  • Whether the applicant can be exempted from filing a certified copy of the earlier order
  • Whether the application should be treated as a review or a correction/modification proceeding

Subjects

  • civil procedure
  • review application
  • correction/modification
  • exemption from certified copy
  • deposit of percentage
  • coercive action
  • High Court of Allahabad

Judgment

         HIGH COURT OF JUDICATURE AT ALLAHABAD
    CIVIL MISC REVIEW APPLICATION DEFECTIVE No. - 135 of 2026

M/S Servokon Systems Limited
                                                           .....Applicant(s)
                                  Versus

Uinion Of India And 5 Other
                                                              .....Opposite
                                                                    Party(s)

Counsel for Applicant(s)            :   Gyanendra Kumar Yadav
Counsel for Opposite Party(s)       :   A.S.G.I., Dhananjay Awasthi

Court No. - 7
                  HON'BLE PIYUSH AGRAWAL, J.

(Civil Misc. Exemption Application)

The application is allowed.

The applicant is exempted from filing the certified copy of the order dated
25.3.2026.

(order passed in the review application)

Heard learned counsel for the applicant and Mr. Dhananjay Awasthi,
learned counsel for the opposite party.

By means of present review application, the applicant is seeking
clarification of the order dated 25.3.2026 to the extent that 10 % amount
is to be computed on the alleged liability and specify the forum where
such deposit is to be made.

Learned counsel for the applicant submits that the order dated 25.3.2026
needs some correction / modification but the nomenclature of the present
application is inadvertently changed as review application instead of
correction / modification application.

Learned counsel for the applicant further submits that by the order dated
25.3.2026, the applicant was directed to deposit the 10 % amount but
place, where such amount is to be deposited, has not been mentioned,
therefore, the order could not be complied with within time.
                                                                                         CMRAD No. 135 of 2026
                                                                   2


                                    After hearing learned counsel for the parties, the Court has perused the
                                    records.

                                    The order dated 25.3.2026 is modified to the following extent:-

                                            "Till the next date of listing, no coercive action shall be
                                            taken against the petitioner provided that the petitioner
                                            deposits 10% of the alleged outstanding amount of demand,
                                            within two weeks from today before the assessing
                                            authority."

                                    The review/modification application is disposed of accordingly.



                                                                                         (Piyush Agrawal,J.)
                                    May 5, 2026
                                    Rahul Dwivedi/-




Digitally signed by :-
RAHUL DWIVEDI
High Court of Judicature at Allahabad


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