M/S VRISHABH ENTERPRISES LLP v. STATE OF UTTAR PRADESH AND 3 OTHERS
WTAX/1006/2025 · 2025-03-16
Kshitij Shailendra, Shekhar B Saraf
body2025
DailyLaw.ai
[ 2025 DAILYLAW 29376 (ALL) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 29376 (ALL) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
Neutral Citation No. - 2025:AHC:37576-DB Court No. - 40 Case :- WRIT TAX No. - 1006 of 2025 Petitioner :- M/S Vrishabh Enterprises Llp Respondent :- State Of Uttar Pradesh And 3 Others Counsel for Petitioner :- Satyendra Kumar Jaiswal Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Kshitij Shailendra,J.
1. Sri Nimai Das, learned Additional Chief Standing Counsel very fairly admits that vide notification dated 02.03.2023, the Government has granted 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 petitions are disposed of. Order Date :- 17.3.2025 Dev (Kshitij Shailendra,J.) (Shekhar B. Saraf,J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad