Roshan Kumar Keshari v. the Commissioner, Commercial Tax
Case brief
What is this about?
UP VAT Act Section 28 (2) sales/trade tax revision admitted (not decided): farmer-versus-trader assessment challenge arising from survey based on truck driver's statement; Tribunal Bench II, Allahabad dismissed Second Appeal No. 25 of 2025 (2013-14) on 23.9.2025; revisionist Roshan Kumar Keshari; opposite party The Commissioner, Commercial Tax; counsel Aloke Kumar / C.S.C. / ACSC; connected with STRE No. 258 of 2025; Piyush Agrawal, J.; relevant to admission-stage tax revisions and Tribunal-dismissal challenges under UP VAT Act.
What did the court decide?
Revision admitted on the questions of law framed in the memo of revision; to be connected and listed along with STRE No. 258 of 2025. No adjudication on merits. ¶14