Authority: Supreme Court of India

Order Date: July 23, 2026

Case Overview

  • Parties: Assistant Commercial Taxes Officer (Appellant) vs. M/s Yogesh Goyal and Sons (Respondent).
  • Bench: Hon'ble Mr. Justice Prashant Kumar Mishra and Hon'ble Mr. Justice Shree Chandrashekhar.
  • Counsel: For the appellant, Mr. Milind Kumar, AOR (N.P.). No counsel was listed for the respondent.
  • Nature of Proceeding: Civil appeals (Nos. 8275‑8276/2014) filed by the tax officer challenging a tax matter involving the respondent.
  • Key Observation: The Court found the appeals to be deficient in prosecution and therefore dismissed them.

Final Outcome

  • The appeals are dismissed in terms of the signed order placed on the file.
  • Any pending applications, if any, shall stand disposed of.

Topics: Tax Litigation, Supreme Court Decision