# SALES/TRADE TAX REVISION DEFECTIVE No. 9 of 2026 at Lucknow

Court: Allahabad High Court
Date: 2026-03-25
Citation: SALES/TRADE TAX REVISION DEFECTIVE No. 9 of 2026 at Lucknow
Petitioner: SALES/TRADE TAX REVISION DEFECTIVE No. 9 of 2026 at Lucknow
Respondent: Unknown

[Official PDF on Allahabad High Court website](https://elegalix.allahabadhighcourt.in/elegalix/WebDownloadOriginalHCJudgmentDocument.do?translatedJudgmentID=85036)

## Judgment text (excerpt)

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW SALES/TRADE TAX REVISION DEFECTIVE No. - 9 of 2026 The Commissioner State Tax U.P. Lko. .....Revisionist(s) Versus Sarvashree Prem Rice Udyog Bangaunva Thru. Its Dealer Anoop Kumar Jain .....Opposite Party(s) Counsel for Revisionist(s) : C.S.C. Counsel for Opposite Party(s) : Court No. - 5 HON'BLE ALOK MATHUR, J. Order on Civil Misc. (Delay Condonation) Application No. 1 of 2026 1. Heard learned Standing Counsel for the applicant/revisionist. 2. By means of present revision the State has assailed judgment and order dated 27.12.2024, passed by the Commercial Tax Tribunal, Lucknow Bench-III, Lucknow, passed (hereinafter referred to as "the Tribunal") in Second Appeal No. 83 of 2024, tax assessment year 2017-18, under Section 28(2)(I) of the VAT Act. 3. The Registry has reported that the present revision is beyond time by 300 days and an application for condonation of delay has been moved alongwith the affidavit giving reasons for delay caused in filing present revision. 4. According to the affidavit filed in support of the delay condonation application the judgment and order dated 27.12.2024, passed by the Tribunal and was examined by the

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