Case Name: Special Leave Petition (Civil) Diary No. 28008/2026.
Origin: Impugned final judgment and order dated 15-12-2025 in STTR No. 29/2017 of the Allahabad High Court.
Court: Supreme Court of India.
Date of hearing: 26-05-2026.
Bench: Hon’ble Mr. Justice Pamidighantam Sri Narasimha and Hon’ble Mr. Justice Alok Aradhe.
Parties Involved
Petitioners: EMM VEE INFRASTRUCTURES (Director) represented by counsel Mr. Nishit Agrawal, Ms. Kanishka Mittal, Ms. Deepti Rathi, Mr. Utkarsh Pandey.
Respondent: The Commissioner, Commercial Tax, Uttar Pradesh, Lucknow.
Inter‑Alia applications: IA No. 157351/2026 (condonation of delay), IA No. 157350/2026 (exemption from filing O.T.), IA No. 157349/2026 (permission to file additional documents/facts/annexures).
Issues / Allegations / Violations
Petition contends that Rule 30(2) of the Uttar Pradesh Value Added Tax Rules, 2008 permits an unregistered dealer to claim input tax credit on sale invoices, contrary to the respondent’s position.
Findings & Observations
The Court recorded the petitioner’s submission regarding the applicability of Rule 30(2); no substantive finding on merit was recorded at this stage.
Penalties / Settlements / Directions
The Court directed that a notice be issued to the respondent, with the matter returnable on 07‑08‑2026.
Corrective Actions & Future Obligations
Respondent must file a response to the notice by the stipulated returnable date of 07‑08‑2026.
Final Ruling & Enforcement
The order constitutes a procedural direction to issue notice and set a returnable date; further substantive adjudication will follow based on the respondent’s reply.
