Allahabad High Court
M/S LIVGUARD MOBILE ACCESSORIES PVT. LTD.versusSTATE OF UTTAR PRADESH AND 3 OTHERS
- Decided
- Bench
- PIYUSH AGRAWAL
Holding
The revision petition is dismissed for want of prosecution, and the interim order is vacated.
Summary
M/S Livguard Mobile Accessories Pvt. Ltd. filed a revision petition (No. 44 of 2026) challenging an order of the State of Uttar Pradesh and three other parties in a sales/trade tax matter. The petition was listed before the Hon'ble Justice Piyush Agrawal in Court No. 7. No counsel or party appeared on the scheduled date to press the revision. The court dismissed the revision on the ground of want of prosecution, noting that the petition was effectively abandoned. Consequently, any interim order that had been granted earlier was vacated. The dismissal was recorded on May 7, 2026.
Issues considered
- What is the appropriate course of action when a revision petition is not pursued by the petitioner?
- Whether the interim order, if any, should continue to operate after dismissal of the revision?
Subjects
- sales tax
- revision
- procedural default
- interim order vacated
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
SALES/TRADE TAX REVISION No. - 44 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
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