Allahabad High Court
M/S MANDAL ABHIYANTA DOOR SANCHAR PARIYOJNA (NOW BHARAT SANCHAR NIGAM LIMITED)versusCOMMISSIONER, COMMERCIAL TAX U.P.
- Decided
- Bench
- PIYUSH AGRAWAL
Holding
The revision petition is dismissed for want of prosecution.
Summary
M/S Mandal Abhiyanta Door Sanchar Pariyojna (now Bharat Sanchar Nigam Limited) filed a revision petition before the Allahabad High Court against the Commissioner of Commercial Tax, U.P. No counsel appeared for either side on the scheduled date. The court noted that the revision was of the year 2019 and, due to the absence of the parties, dismissed the petition for want of prosecution. Consequently, any interim order that had been passed earlier was vacated. No substantive merits of the tax dispute were addressed.
Subjects
- revision
- commercial tax
- procedural default
- want of prosecution
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
SALES/TRADE TAX REVISION No. - 395 of 2019
M/S Mandal Abhiyanta Door Sanchar Pariyojna
(Now Bharat Sanchar Nigam Limited) .....Revisionist(s)
Versus
Commissioner, Commercial Tax U.P.
.....Opposite
Party(s)
Counsel for Revisionist(s) : Radha Mohan Pandey
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.
This revision is of the year 2019.
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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