Allahabad High Court
M/S NIKKI ENT UDYOG THRU ITS PROP. RAHUL GOYALversusTHE COMMISSIONER OF COMMERCIAL TAX U.P. LUCKNOW
- Decided
- Bench
- PIYUSH AGRAWAL
Holding
The revision petition is dismissed for want of prosecution.
Summary
M/s Nikki Ent Udyog, represented by Rahul Goyal, filed a Sales/Trade Tax Revision (No. 334 of 2017) against the Commissioner of Commercial Tax, U.P., Lucknow. No parties appeared before the court to prosecute the revision. Consequently, the High Court of Judicature at Allahabad dismissed the revision for want of prosecution and vacated any interim order that may have been in force. The dismissal was pronounced by Hon’ble Justice Piyush Agrawal on 17 September 2026. No substantive merits of the tax dispute were addressed.
Subjects
- revision
- commercial tax
- procedural dismissal
- want of prosecution
- Allahabad High Court
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
SALES/TRADE TAX REVISION No. - 334 of 2017
M/S Nikki Ent Udyog Thru Its Prop. Rahul Goyal
.....Revisionist(s)
Versus
The Commissioner Of Commercial Tax U.P.
Lucknow .....Opposite
Party(s)
Counsel for Revisionist(s) : Vinod Kumar Agarwal
Counsel for Opposite Party(s) : C.S.C.
Court No. - 7
HON'BLE PIYUSH AGRAWAL, J.
List has been revised. No one appears for the parties to press this revision.
The revision is of the year 2017.
The present revision is dismissed for want of prosecution.
Interim order, if any, stands vacated.
(Piyush Agrawal,J.)
September 17, 2026
A.N. Mishra
Digitally signed by :-
AMARNATH MISHRA
High Court of Judicature at Allahabad
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