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Allahabad High Court

M/S GOYAL ENT UDYOG THRU ITS PROP. ANUPAM GOYALversusTHE COMMISSIONER OF COMMERCIAL TAX U.P. LUCKNOW

Decided

Holding

The revision petition is dismissed for want of prosecution.

Summary

M/s Goyal Ent Udyog filed a revision petition (No. 335 of 2017) before the Allahabad High Court challenging a commercial tax assessment for the year 2017. The petition was filed against the Commissioner of Commercial Tax, Uttar Pradesh, Lucknow. No counsel or parties appeared before the court to argue the revision. The court, noting the lack of prosecution, dismissed the revision petition. Consequently, any interim order that had been passed was vacated.

Subjects

  • sales tax
  • commercial tax
  • revision
  • procedural default

Judgment

                                                  HIGH COURT OF JUDICATURE AT ALLAHABAD
                                                     SALES/TRADE TAX REVISION No. - 335 of 2017


                                    M/S Goyal Ent Udyog Thru Its Prop. Anupam
                                    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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