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Allahabad High Court

THE C.C.T. U.P. LUCKNOWversusM/S HEMRAJ FOODS PVT. LTD.

Decided

Holding

The revision is dismissed.

Summary

The C.C.T. Lucknow filed a revision (Sales/Trade Tax Revision No. 538 of 2017) against M/s Hemraj Foods Pvt. Ltd. The High Court of Allahabad examined the revision and referred to the earlier order passed in S.T.R.E. No. 532 of 2017 (C.C.T. Vs. M/s Hemraj Foods Pvt. Ltd.). After consideration, the Court dismissed the revision, thereby upholding the earlier order. No new factual findings or legal principles were articulated beyond the dismissal. The decision was delivered by Justice Piyush Agrawal on 17 September 2026.

Issues considered

  • Whether the revision filed by the C.C.T. Lucknow should be allowed against the order in S.T.R.E. No. 532 of 2017

Subjects

  • revision
  • sales tax
  • high court
  • dismissal
  • tax litigation

Judgment

                                                  HIGH COURT OF JUDICATURE AT ALLAHABAD
                                                      SALES/TRADE TAX REVISION No. - 538 of 2017

                                    The C.C.T. U.P. Lucknow
                                                                                              .....Revisionist(s)
                                                                        Versus

                                    M/S Hemraj Foods Pvt. Ltd.
                                                                                                   .....Opposite
                                                                                                         Party(s)

                                    Counsel for Revisionist(s)                   :   Bipin Kumar Pandey
                                    Counsel for Opposite Party(s)                :   Nishant Mishra

                                    Court No. - 7
                                                          HON'BLE PIYUSH AGRAWAL, J.

                                    1. The revision is dismissed.

                                    2. For orders, see order of date passed in S.T.R.E. No. 532 of 2017
                                    (C.C.T. Vs. M/s Hemraj Foods Pvt. Ltd.).



                                                                                           (Piyush Agrawal,J.)
                                    September 17, 2026
                                    Rahul Dwivedi/-




Digitally signed by :-
RAHUL DWIVEDI
High Court of Judicature at Allahabad


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