VAISHALI EXPORT HOUSE v. STATE OF U.P. AND 2 OTHERS
WTAX/2438/2026 · 2026-05-06
Saumitra Dayal Singh, Swarupama Chaturvedi
body2026
DailyLaw.ai
[ 2026 DAILYLAW 1906 (ALL) · dailylaw.ai ]
DailyLaw.ai
[ 2026 DAILYLAW 1906 (ALL) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2438 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Sri Arvind Kumar Mishra, learned Standing Counsel submits that the Government has taken a decision on June 28, 2024 to grant 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 in respect of vehicle bearing Registration No. UP 21 CZ 8009 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. May 7, 2026 Abhilash Versus Counsel for Petitioner(s) : Vicky Rastogi Counsel for Respondent(s) : C.S.C. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Vaishali Export House .....Petitioner(s) State Of U.P. And 2 Others .....Respondent(s) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad