Allahabad High Court

m/s gorakhnath food private limitedversuscommissioner of trade/commercial tax u.p. lucknow

Decided: 28 September 2026
Bench: PIYUSH AGRAWAL

Holding

The revision petition is dismissed.

Summary

M/s Gorakhnath Food Private Limited filed a revision petition under the Sales/Trade Tax regime challenging an order of the Commissioner of Trade/Commercial Tax, Uttar Pradesh. The petition was heard before the Allahabad High Court. The court examined the petition and found no merit to set aside the assessment. Consequently, the revision was dismissed. The order refers to a related order in Revision No.67 of 2018.

Issues considered

Whether the revision petition filed by M/s Gorakhnath Food Private Limited is maintainable and merits setting aside the assessment of the Commissioner of Trade/Commercial Tax, U.P.

Subjects

Sales Tax
Trade Tax
Revision
Commercial Tax
Allahabad High Court

Judgment

                                             HIGH COURT OF JUDICATURE AT ALLAHABAD

                                               SALES/TRADE TAX REVISION No. - 66 of 2018

                                    M/S Gorakhnath Food Private Limited
                                                                                               .....Revisionist(s)
                                                                      Versus

                                    Commissioner Of Trade/Commercial Tax U.P.
                                    Lucknow                                                         .....Opposite
                                                                                                          Party(s)

                                    Counsel for Revisionist(s)                   :   Krishna Agarawal
                                    Counsel for Opposite Party(s)                :   C.S.C.

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

                                    1. Revision is dismissed.

                                    2. For orders, see order of date passed in Sales/Trade Tax Revision No.67 of
                                    2018 (M/s Gorakhnath Food Private Limited vs. Commissioner of
                                    Trade/Commercial Tax U.P., Lucknow).

                                    September 29, 2026
                                    Ajeet
                                                                                           (Piyush Agrawal,J.)




Digitally signed by :-
AJEET KUMAR PATEL
High Court of Judicature at Allahabad

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