Allahabad High Court
M/S BHAGWATI FUELS THRU ITS PROP. GAYA PRASADversusCOMMISSIONER TRADE TAX U.P. LUCKNOW
- Decided
- Bench
- PIYUSH AGRAWAL
Holding
The revision petition was allowed, modifying the earlier tax assessment.
Summary
M/S Bhagwati Fuels filed a revision petition (No. 389 of 2017) before the Allahabad High Court challenging the assessment made by the Commissioner of Trade Tax, Uttar Pradesh. The petition was argued by counsel Madhav Mani Tripathi, while the Commissioner was represented by C.S.C. Justice Piyush Agrawal allowed the revision, referring to the order dated in Sales/Trade Tax Revision No. 327 of 2017. The court’s decision effectively set aside or modified the earlier tax assessment. The judgment was delivered on 7 May 2026. No detailed reasoning is provided in the excerpt.
Subjects
- sales tax
- trade tax
- revision
- assessment
- Allahabad High Court
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
SALES/TRADE TAX REVISION No. - 389 of 2017
M/S Bhagwati Fuels Thru Its Prop. Gaya Prasad
.....Revisionist(s)
Versus
Commissioner Trade Tax U.P. Lucknow
.....Opposite
Party(s)
Counsel for Revisionist(s) : Madhav Mani Tripathi
Counsel for Opposite Party(s) : C.S.C.
Court No. - 7
HON'BLE PIYUSH AGRAWAL, J.
Allowed.
For order see order of date passed in SALES/TRADE TAX REVISION
No. - 327 of 2017.
(Piyush Agrawal,J.)
May 7, 2026
samz
Digitally signed by :-
SYED AKHTARMOHAMMAD MEQDAD
High Court of Judicature at Allahabad
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