Authority: Supreme Court of India

Order Date: 30 July 2026

Case Overview

  • Parties: Commercial Tax Department, Uttar Pradesh (appellant) vs S/S Medicos Diagnostics Centre Pvt. Ltd (respondent).
  • The appeal challenged the High Court of Judicature at Allahabad order dated 04 September 2008 in Trade Tax Revision No.2076/2005.
  • Amicus curiae Mr. Chandrashekara Bharathi represented the respondent; counsel for appellant included Mr. Bhakti Vardhan Singh, AOR Mr. J Tarun Kumar, Adv. Ankit Khatri, Adv. Sauvik Singh, Adv. Narendra Kumar Pandey.
  • The bench comprised Hon’ble Mr. Justice J.B. Pardiwala and Hon’ble Mr. Justice K. Vinod Chandran.

Observations

  • The Court found no good ground to interfere with the impugned order.
  • The appeal was dismissed in the signed order placed on file.

Final Outcome

  • Appeal dismissed; any pending applications, if any, ordered to stand disposed of, concluding the proceedings.

Topics: Tax Litigation, Supreme Court Decision