Authority: Supreme Court of India

Order Date: 29 September 2026

Case Overview

  • Petitioner: EMM VEE INFRASTRUCTURES DIRECTOR (Special Leave Petition (Civil) Diary No. 28008/2026).
  • Respondent: The Commissioner, Commercial Tax, Uttar Pradesh, Lucknow.
  • The petition challenges the impugned final judgment and order dated 15‑12‑2025 in STTR No. 29/2017 issued by the High Court of Judicature at Allahabad.
  • Hearing took place on 28‑09‑2026 before a bench of Hon’ble Mr. Justice Pamidighantam Sri Narasimha and Hon’ble Mr. Justice Alok Aradhe.
  • Counsel for petitioner: Mr. Nishit Agrawal (AOR), Ms. Kanishika Mittal, Ms. Deepti Rathi, Mr. Utkarsh Pandey.
  • Counsel for respondent: Mr. Bhakti Vardhan Singh (AOR), Mr. Ankit Khatri, Mr. Ajay Singh.

Final Outcome

  • The Court condoned the delay in filing the petition.
  • The Court declined to interfere with the High Court’s order dated 15‑12‑2025.
  • The Special Leave Petition was dismissed.
  • Any pending applications, if any, were ordered disposed of.

Topics: Taxation, Judicial Decision