M/S TATA STEEL PROCESSING AND DISTRIBUTION LTD vs THE COMMISSIONER COMMERCIAL TAX — SLP(C) No. 14147/2026

Case under Indirect Taxation : Entry Tax, Motor Vehicle Tax, Purchase Tax, Entertainment Tax, Terminal Tax, Octroi, Toll Tax, Professional Tax, Gold Control Act, Hotel Receipts Tax Act, Water and Sewage Tax, Luxury Tax, Cess Acts Section I-B. Status: Disposed.

Disposed

CNR: SCIN010123652026

Filing Date

25-Feb-2026

Registration No

SLP(C) No. 14147/2026

Diary Number

12365/2026

Order Date

20-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Last updated 14-Jun-2026

Acts & Sections

Indirect Taxation : Entry tax, motor vehicle tax, purchase tax, entertainment tax, terminal tax, octroi, toll tax, professional tax, Gold Control Act, Hotel Receipts Tax Act, Water and sewage Tax, luxury tax, Cess Acts Section I-B

Petitioner(s)

  1. 1.M/S TATA STEEL PROCESSING AND DISTRIBUTION LTD

    Adv. NISHANT SINGH

Respondent(s)

  1. 1.THE COMMISSIONER COMMERCIAL TAX

Case History

  1. Case disposedDisposed

  2. 20-Apr-2026

    ROP - of Main CaseView PDF

  3. 20-Apr-2026

    Fresh

    Hon'ble Mr. Justice Sanjay Kumar and Hon'ble Mr. Justice Vipul M. Pancholi

  4. 25-Feb-2026

    Case filed

    Registration No. SLP(C) No. 14147/2026

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court dismissed Tata Steel Processing and Distribution Ltd's Special Leave Petition challenging the High Court of Allahabad's judgment dated 27-11-2025 in a commercial tax matter. While the Court condoned the delay in filing, it found no grounds to interfere with the High Court's decision and accordingly dismissed the petition along with all pending applications. This case analysis is maintained by casestatus.in based on publicly available court records.

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