Disposed¶27
M/S Shivam Trading Company v. Commissioner, Commercial Tax, U.P., Lucknow
Allahabad HCSTRE/59/2026
Case brief
AI extract
What is this about?
Sales/Trade Tax Revision; Allahabad High Court; Piyush Agrawal, J.; M/s Shivam Trading Company v. Commissioner, Commercial Tax, U.P., Lucknow; Section 48(5); seizure of goods; imposition of penalty; Tribunal remand order; excess of jurisdiction by Tribunal; admission of revision on question of law; interim restraint on passing final order; connected revisions Nos. 56-62 and 69 of 2026; decision dated March 25, 2026.
What did the court decide?
Revision admitted on the question of law framed in the memo of revision; interim direction that proceedings before the court below may continue but no final order shall be passed; matter to be listed in ordinary course along with connected matters. ¶27