EMM VEE INFRASTRUCTURES DIRECTOR vs THE COMMISSIONER, COMMERCIAL TAX, U.P. LUCKNOW — SLP(C) No.(Verified On 22-5-2026)
Case under Indirect Taxation : Value Added Tax (Vat), State Sales Tax Act Section XI. Status: PENDING.
CNR: SCIN010280082026
Filing Date
06-May-2026
Registration No
SLP(C) No.(Verified On 22-5-2026)
Diary Number
28008/2026
Order Date
26-May-2026
Document Type
ROP - of Main Case
Data as of 29-Jun-2026
Acts & Sections
Petitioner(s)
EMM VEE INFRASTRUCTURES DIRECTOR
Adv. NISHIT AGRAWAL
Respondent(s)
THE COMMISSIONER, COMMERCIAL TAX, U.P. LUCKNOW
Hearing History
Judge: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA and HON'BLE MR. JUSTICE ALOK ARADHE
FRESH
| Date | Purpose |
|---|---|
| 26-May-2026 | FRESH |
Orders
Summary: EMM Vee Infrastructures Director v. Commissioner, Commercial Tax, U.P. EMM Vee Infrastructures Director challenged a High Court order (dated 15-12-2025) regarding input tax credit eligibility under UP VAT Rules. The Supreme Court heard the petition on 26-05-2026, with petitioner's counsel arguing that Rule 30(2) of the UP VAT Rules 2008 permits unregistered dealers to claim input tax credit on sale invoices. The Court issued notice to the respondent, returnable on 07-08-2026 for further hearing. This case analysis is maintained by casestatus.in based on publicly available court records.
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