NATURE FRESH ENTERPRISES PVT LTD v. STATE OF U.P. AND 2 OTHERS
WTAX/2143/2025 · 2025-05-08
Arun Bhansali, Kshitij Shailendra
body2025
DailyLaw.ai
[ 2025 DAILYLAW 55642 (ALL) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 55642 (ALL) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
Neutral Citation No. - 2025:AHC:75405-DB Chief Justice's Court Case :- WRIT TAX No. - 2143 of 2025 Petitioner :- Nature Fresh Enterprises Pvt. Ltd. Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Sandeep Pandey, Sunil Kumar Tripathi Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J.
1. Learned counsel for the parties submit that the issue, as raised in the present petition, is squarely covered by order in Parth Agarwal v. State of U.P. & 3 others, Writ Tax No. 1264 of 2024, decided on 13.8.2024 wherein a similar nature of petition has been allowed by this Court.
2. In the case of Parth Agarwal (supra), a co-ordinate Bench of this Court, inter-alia, observed and directed as under :
"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. In view of the submissions made, writ petition filed by the petitioner is also disposed of in the light of similar directions as given in the case of Parth Agarwal (supra). Order Date :- 9.5.2025 RK/AKShukla (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- RAJESH KUMAR High Court of Judicature at Allahabad