Neutral Citation No. - 2025:AHC:40584-DB Court No. - 29 Case :- WRIT TAX No. - 1125 of 2025 Petitioner :- M/S Balaji Enterprises Respondent :- State Of Uttar Pradesh And Another Counsel for Petitioner :- Amit Kumar Yadav,Pranjal Shukla Counsel for Respondent :- C.S.C. Hon'ble Ashwani Kumar Mishra,J. Hon'ble Donadi Ramesh,J. Learned counsel for the parties are ad-idem on the proposition that issue raised in the present writ is squarely covered by adjudication of a co-ordinate bench in Writ Tax No.1739 of 2024 whereby relying upon an earlier judgment of this Court in Ola Fleet Technologies Private Limited Vs. State of U.P. and 2 Others in Writ Tax No.855 of 2024 decided on 22.07.2024, the matter has been remitted back to the authorities for a fresh consideration of case. In that view of the matter and for the reasons recorded by the co-ordinate bench in the above judgments, we allow the present writ petition and quash the orders impugned dated 22.02.2024 and 18.12.2023. The matter stands remitted to authorities for its fresh consideration, in accordance with law. Order Date :- 20.3.2025 A Gautam Digitally signed by :- ADITYA GAUTAM High Court of Judicature at Allahabad