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2025 DAILYLAW 88608 (ALL)

GARG GAS APPLIANCES PRIVATE LIMITED v. STATE OF U.P. AND 2 OTHERS

WTAX/4069/2025 · 2025-08-22

Nand Prabha Shukla, Shekhar B Saraf

body2025

Judgment text

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Neutral Citation No. - 2025:AHC:146199-DB Court No. - 3 Case :- WRIT TAX No. - 4069 of 2025 Petitioner :- Garg Gas Appliances Private Limited Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Devesh Pandey Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Ms. Nand Prabha Shukla,J. 1. Sri Nimai Das, learned Additional Chief Standing Counsel submits that the Government has now taken 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 petitions are disposed of. Order Date :- 23.8.2025 Shivani (Nand Prabha Shukla, J.) (Shekhar B. Saraf, J.) Digitally signed by :- SHIVANI SRIVASTAVA High Court of Judicature at Allahabad