WRIT TAX No. 8208 of 2025 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 8208 of 2025 M/S Excel Vehicles (A Unit Of My Auto World Kanpur Private Limited) .....Petitioner(s) Versus Union Of India And 2 Others .....Respondent(s) Counsel for Petitioner(s) : Akashi Agrawal, Sr. Advocate Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi, Sudarshan Singh Court No. - 33 HON'BLE VIKAS BUDHWAR, J. 1. Post nomination by Hon'ble the Chief Justice by order dated 15.01.2026, the matter is before this Court. 2. Heard Sri Rahul Agrawal, learned Senior Counsel assisted by Sri Akashi Agrawal, learned counsel for the writ petitioner as well as Sri Dhananjay Awasthi for respondents no. 2 and 3. Notice on behalf of the respondent no. 1 has been accepted by ASGI. 3. A joint statement has been made by rival parties that they do not propose to file any affidavit and the writ petition be decided on the basis of the documents available on record. With the consent of the parties, the writ petition is being decided at the fresh stage. 4. The case of the writ petitioner is that the writ petitioner, M/s Excel Vehicles (A Unit of My Auto World Kanpur Private Limited) is registered under the provisions of Goods and Service Ta