M/S LUCKNOW-SITAPUR EXPRESSWAYS LTD. THROUGH ITS AUTHORISED REPRESENTATIVE MR. SANJAY KUMAR vs STATE OF U.P. DEPARTMENT OF COMMERCIAL TAX THROUGH SECRETARY — C.A. No. 5323/2011

Case under Indirect Taxation : Value Added Tax (Vat), State Sales Tax Act Section III-A. Status: Disposed.

Disposed

CNR: SCIN010379022010

Filing Date

26-Nov-2010

Registration No

C.A. No. 5323/2011

Diary Number

37902/2010

Order Date

13-Nov-2024

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 06-Jul-2026

Acts & Sections

Indirect Taxation : Value Added Tax (VAT), State Sales Tax Act Section III-A

Petitioner(s)

  1. 1.M/S LUCKNOW-SITAPUR EXPRESSWAYS LTD. THROUGH ITS AUTHORISED REPRESENTATIVE MR. SANJAY KUMAR

    Adv. PRASHANT CHAUDHARY[P-1]

Respondent(s)

  1. 1.STATE OF U.P. DEPARTMENT OF COMMERCIAL TAX THROUGH SECRETARY

    Adv. RAVI PRAKASH MEHROTRA (Dead / Retired / Elevated) BHAKTI VARDHAN SINGH[R-1] BHAKTI VARDHAN SINGH[R-2]

Case History

  1. Case disposedDisposed

  2. 13-Nov-2024

    ROP - of Main CaseView PDF

  3. 13-Nov-2024

    Ordinary

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan

  4. 02-Sep-2016

    ROP - of Main CaseView PDF

  5. 02-Sep-2016

    ROP - of Main CaseView PDF

  6. 11-Nov-2014

    ROP - of Main CaseView PDF

  7. 11-Nov-2014

    ROP - of Main CaseView PDF

  8. 16-Aug-2013

    ROP - of Main CaseView PDF

  9. 07-Dec-2011
  10. 07-Jul-2011

    ROP - of Main CaseView PDF

  11. 18-Apr-2011

    ROP - of Main CaseView PDF

  12. 28-Feb-2011

    ROP - of Main CaseView PDF

  13. 31-Jan-2011
  14. 16-Dec-2010

    ROP - of Main CaseView PDF

  15. 30-Nov-2010
  16. 26-Nov-2010

    Case filed

    Registration No. C.A. No. 5323/2011

  17. 26-Oct-2010
  18. 22-Jul-2010
  19. 22-Jul-2010
casestatus.in Summary

Case Summary: C.A. No. 5323/2011 Outcome: The Supreme Court dismissed all four appeals filed by M/S Lucknow-Sitapur Expressways Ltd. against the State of U.P. Department of Commercial Tax. The Court upheld the High Court of Allahabad's decision to decline interference with the tax authority's order dated 29.05.2010 passed under Section 34(8) of the U.P. Value Added Tax Act, 2008. Details: The four consolidated appeals pertained to different assessment years but involved identical legal issues. The appellant's writ petition in the High Court challenging the competent authority's assessment order was rejected, and a subsequent review application against the High Court's order was also dismissed on 08.11.2010. Finding no grounds to interfere, the Supreme Court (Justices J.B. Pardiwala and R. Mahadevan) dismissed the appeals on 13 November 2024, disposing of all pending applications. This case analysis is maintained by casestatus.in based on publicly available court records.

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