BACKGROUND
The Allahabad High Court passed a final judgment dated 19-12-2025 in Writ Tax No. 2707/2025. The case-type ("WT") indicates a tax-related writ; the substantive tax issue decided by the High Court is not set out in this order. As the State of Uttar Pradesh is the petitioner before the Supreme Court, the High Court ruling was evidently adverse to the State / in favour of the assessee, prompting this challenge.

FACTS
The State of Uttar Pradesh filed this Special Leave Petition against the Allahabad High Court order dated 19-12-2025. The petition came with applications for condonation of delay in refiling / curing defects and for exemption from filing the official translation. The matter was listed for admission on 29-05-2026. No appearance was recorded for the respondents (the assessee). The Court disposed of the admission-stage applications and passed interim directions; no issue was decided on merits.

COURT OBSERVATIONS (verbatim)

"1. Delay condoned.
2. Issue notice, returnable after ten weeks.
3. There shall be stay of the impugned order till the next date of hearing."

FINAL VERDICT
Delay condoned; notice issued returnable after ten weeks; and stay granted on the operation of the impugned Allahabad High Court order until the next date of hearing. The matter remains pending and no finding has been rendered on the merits.