The Rajasthan High Court upheld vehicle-stock taxation without proof of road use, while preserving specified assessment appeals.
Judge / Bench — Justices Arun Monga, authoring judge, and Ashutosh Kumar.
The 6 November 2026 Honda/Hero judgment (2026:RJ-JP:31407-DB) treated business possession as the taxable event; qualifying appeals receive eight weeks.
Advocates appearing — Petitioners: Lakshami Kumaran and Sudhir Gupta, Senior Advocates, assisted by Umang Gupta, Shweta Chauhan, Vinay Kumar Jain, Priyavada Joshi, Sakshya Jain, Sanjay Kumar, Anshul Sehgal, Pranshu Paul, Pranav Pareek, Aman Lodiya, Rachit Somani, Madhusudan Purohit and Harshit Bansal. Respondents: Rajendra Prasad, Advocate General, assisted by Dhrishti Laddha and Tanay Goyal; Bharat Vyas, Additional Solicitor General, through VC, assisted by Niti Jain Bhandari, Devesh Yadav and Rakesh.