Allahabad High Court
M/S LIVGUARD MOBILE ACCESSORIES PVT. LTD.versusSTATE OF UTTAR PRADESH AND 3 OTHERS
- Decided
- Bench
- PIYUSH AGRAWAL
Holding
The revision is dismissed for want of prosecution.
Summary
The High Court of Judicature at Allahabad heard a revision application filed by M/s Livguard Mobile Accessories Pvt. Ltd. (the revisionist) against the State of Uttar Pradesh and three others concerning a sales/trade tax matter. No counsel appeared on behalf of the revisionist to press the revision. Consequently, the Court dismissed the revision for want of prosecution, vacating any interim order that may have been in force. The dismissal leaves the original order of the lower tribunal intact. No substantive factual or legal issues were addressed due to the procedural default.
Issues considered
- Whether a revision can proceed in the absence of the revisionist’s prosecution
Subjects
- revision
- want of prosecution
- sales tax
- trade tax
- procedural dismissal
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
SALES/TRADE TAX REVISION No. - 42 of 2026
M/S Livguard Mobile Accessories Pvt. Ltd.
.....Revisionist(s)
Versus
State Of Uttar Pradesh And 3 Others
.....Opposite
Party(s)
Counsel for Revisionist(s) : Ranjay Kumar
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 revisionist(s) to press this
revision.
The revision is dismissed for want of prosecution.
Interim order, if any, stands vacated.
(Piyush Agrawal,J.)
May 7, 2026
Rahul Dwivedi/-
Digitally signed by :-
RAHUL DWIVEDI
High Court of Judicature at Allahabad
Checking your session…