Disposed¶13

Pikup Shoes v. State of Uttar Pradesh and 2 Others

Allahabad HC4 Mar 2025WTAX/725/2025

Case brief

AI extract

What is this about?

Uttar Pradesh road tax exemption for hybrid electric vehicles; refund of road tax paid; writ petition disposed on parity with Parth Agarwal v. State of U.P., Writ Tax No. 1264 of 2024 (decided 13.8.2024), which was followed; Government decision dated 28.6.2024 granting exemption; refund within six weeks; no interest payable; Pikup Shoes (petitioner); Ankur Agarwal, Standing Counsel for State; Allahabad High Court, Chief Justice's Court, 2025; WRIT TAX No. 725 of 2025; Neutral Citation 2025:AHC:31164-DB.

What did the court decide?

Refund of the road tax amount paid by the petitioner within six weeks, with no interest payable, in terms of the similar directions given in Parth Agarwal (Supra). ¶13

Pikup Shoes Vs State of Uttar Pradesh and 2 Others — Allahabad HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Refund of the road tax amount paid by the petitioner within six weeks, with no interest payable, in terms of the similar directions given in Parth Agarwal (Supra).

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Issue for consideration

Whether the issue raised in the present writ petition (concerning exemption from/refund of road tax) is covered by the earlier decision of this Court in Parth Agarwal v. State of U.P. & 3 others, Writ Tax No. 1264 of 2024.

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Ratio / Principle

On the joint submission of counsel that the issue is squarely covered by the co-ordinate Bench decision in Parth Agarwal (Supra), the writ petition filed by the petitioner is disposed of in the light of the similar directions given in that decision; no independent adjudication of the exemption issue was undertaken.

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Key takeaways

By adopting the directions in Parth Agarwal (Supra), the operative consequence for this petitioner is the same: refund of the road tax amount paid, by the respondent authorities, within six weeks, with no interest payable.ratio¶13

Detailed headnote1 paragraphs

Pikup Shoes v. State of Uttar Pradesh and 2 others, WRIT TAX No. 725 of 2025, High Court of Judicature at Allahabad (Chief Justice's Court; coram: Arun Bhansali, CJ and Kshitij Shailendra, J.; Order Date 5.3.2025; Neutral Citation No. 2025:AHC:31164-DB). On the joint submission of learned counsel for both sides that the issue raised was 'squarely covered' by the co-ordinate Bench decision in Parth Agarwal v. State of U.P. & 3 others, Writ Tax No. 1264 of 2024 (decided 13.8.2024) — wherein, following the Government's decision of 28.6.2024 exempting hybrid electric vehicles from road tax, refund of the road tax paid had been directed within six weeks without interest — this Court likewise disposed of the writ petition 'in the light of similar directions as given in the case of Parth Agarwal (Supra)'. No independent examination of the exemption claim was undertaken; the substantive relief flows from the adopted directions (refund within six weeks, no interest).

Pikup Shoes v. State of Uttar Pradesh and 2 Others

Case brief

What is this about?

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Pikup Shoes v. State of Uttar Pradesh and 2 Others

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