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2025 DAILYLAW 172384 (ALL)

M/S GLOBAL EXPORT v. STATE OF UTTAR PRADESH AND 2 OTHERS

WTAX/5590/2025 · 2025-10-28

body2025

Judgment text

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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 5590 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Petitioner claims refund of tax paid on his vehicle bearing registration No. U.P. 78 HU 1663 on the plea that it was exempted from payment of road tax. 2. At the outset, learned counsel for the petitioner has relied upon the order dated 13.08.2024 passed by a Co-ordinate Bench in Writ Tax No. 1264 of 2024 which is reproduced below: "1. Sri Ankur Agarwal, learned Standing Counsel submits that the Government has now taken a decision on June 28, 2024 with regard to granting exemption from road tax to Hybrid electric vehicles, Strong hybrid electric vehicle, Plug-in hybrid electric vehicle, Series hybrid electric vehicle and Series parallel hybrid electric vehicle. 2. In light of the same, it is clear that amount paid by the petitioner for road tax was exempted. 3. Accordingly, respondent authorities are directed to refund the amount paid by the petitioner within a period of six weeks from date. 4. We make it clear that no interest shall be payable to the petitioner on the said amount. 5. With the above direction, the writ petition is disposed of. " 3. Accordingly, this writ petition is also disposed of in terms of order dated 13.08.2024. October 29, 2025 Nadeem Versus Counsel for Petitioner(s) : Pranjal Chaudhari Counsel for Respondent(s) : C.S.C. (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) M/S Global Export .....Petitioner(s) State Of Uttar Pradesh And 2 Others .....Respondent(s) Digitally signed by :- NADEEM AHMAD High Court of Judicature at Allahabad