Ankur Vikram Singh Vs State of UP and 2 Others (Allahabad High Court)
In Ankur Vikram Singh vs. State of UP and Others, the Allahabad High Court dismissed a petition seeking a refund of ₹1,74,900 paid as a one-time tax on a hybrid electric vehicle. The petitioner argued that his vehicle, purchased on October 13, 2022, should qualify for a tax refund under the Uttar Pradesh Electric Vehicle Manufacturing and Mobility Policy, 2022. This policy, notified on October 14, 2022, exempts electric vehicles purchased and registered in the state from tax.
The petitioner contended that since the vehicle was registered on October 18, 2022, it fell within the exemption timeline. However, the court highlighted that the exemption criteria clearly required both the purchase and registration of the vehicle to occur on or after October 14, 2022. The tax was paid prior to the notification date, making the exemption inapplicable.
Citing a Supreme Court precedent in Star Industries vs. Commissioner of Customs, the court emphasized the need for strict interpretation of exemption notifications. Since the petitioner did not meet the criteria stipulated in the policy, the court found no grounds to issue a refund.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
