Allahabad HC Grants Interim Stay on Rs 13 Crore Tax Demand Against Dell International

The Dell International Services India Pvt. Ltd. challenged a Rs 13 crore tax demand before the Allahabad High Court, which granted an interim stay on the January 19, 2026, order.

Background of the Case

The present case has been filed by Dell International Services India Pvt. Ltd. against the State of Uttar Pradesh and another respondent over a disputed tax demand.

The matter was heard in the High Court (Allahabad), where advocate Nishant Mishra appeared for Dell International, while standing counsel Arvind Kumar Mishra represented the state government.

During the hearing, Dell’s counsel argued that there was a jurisdictional error in the proceedings. He also claimed that the principles of natural justice were violated. According to the petitioner, the authorities had originally proposed a tax demand of Rs 9 crore, but the final order confirmed a higher demand of Rs 13 crore.

High Court Decision

The court has granted the state government four weeks to file a counter-affidavit in response to the petition. After that, Dell International will have two weeks to submit a rejoinder affidavit.

The court has directed that the case be listed again after these filings.

However, the court has provided interim relief to Dell International. It ordered that the operation and effect of the impugned order dated January 19, 2026, issued by respondent No. 2, remain stayed until the next hearing.