Cause title — parties, addresses and appearances
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APHC010387342024
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY,THE TWENTY EIGHTH DAY OF JANUARY
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 19740/2024
Between:
1. UBER
INDIA
SYSTEMS
PRIVATE
LIMITED,
REPRESENTED
THROUGH
ITS
AUTHORIZED
REPRESENTATIVE,
SHRI
SIDDHARTH GARG, S/O SHRI BHAGWAT GARG, AGED 38 YEARS.
HAVING OFFICE AT 3RD FLOOR, V-MALL, FACOR LAYOUT,
KAILASHMETTA, WALTAIR UPLANDS, VISHAKHAPATNAM-53003
...PETITIONER
AND
1. DEPUTY COMMISSIONER OF CENTRAL TAX, VISAKHAPATNAM
C.G.S.T.
AUDIT
CIRCLE
G.S.T.
BHAVAN,
PORT
AREA,
VISAKHAPATNAM - 530 035.
2. SUPERINTENDENT, SIRIPURAM CGST RANGE, BEHIND VARUN
BAJAJ SHOWROOM, VISAKHAPATNAM, ANDHRA PRADESH- 530
003.
...RESPONDENT(S):
Petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased topleased to issue an appropriate writ, order, or direction more
particularly i.)A writ of Mandamus or any other order or direction calling for
the records in the Impugned SCN issued by the Respondent No. 2 and quash
and set aside the proceedings and the Impugned SCN, as being arbitrary and
violative of Article 14 of Constitution of India, 1950 ii.)A writ of Mandamus or
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any other order or direction prohibiting and restraining the Respondents and
their officers, agents and servants from seeking to enforce any precipitous
action under the Impugned SCN iii.)Costs of the petition iv.)Any other order
which this Honourable Court may deem fit in the interest of justice, equity and
good conscience.
IA NO: 1 OF 2024
Petition under Section 151 CPC praying that in the circumstances stated
in the affidavit filed in support of the petition, the High Court may be pleased
pleased to grant interim relief in the form of a direction to the Respondents,
and any officers subordinate to them, to refrain from adjudicating the
Impugned SCN dated 12 June 2024 and also from initiating any precipitative
or coercive action pursuant to the Impugned SCN; or pass
IA NO: 1 OF 2025
Petition under Section 151 CPC praying that in the circumstances stated
in the affidavit filed in support of the petition, the High Court may be pleased
pleased to vacate the interim order dt. 10.09.2024 passed in l.A No. 1 of 2024
in the instant Writ Petition No.19740 of 2024 and pass
Counsel for the Petitioner:
1. SAI SUNDEEP MANCHIKALAPUDI
Counsel for the Respondent(S):
1. SANTHI CHANDRA (Sr. Standing Counsel for CBIC)
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The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner has been served with a show cause notice, dated 12.06.2024. In this show cause notice, the petitioner was called upon to show cause as to why tax amounts and penalties, mentioned in the show cause notice, should not be levied against the petitioner. The tax periods which would be covered by this show cause notice are the periods from 2018-19 to 2020-21. 2. 1 MANU/AP/1501/2025
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5.As the impugned notice covered more than one taxation period, the same is set aside, following the judgment of this Court in S.J Constructions.
6.Accordingly, this Writ Petition is allowed, but this order shall not preclude the authorities from initiating appropriate action, in accordance with law. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
_______________ T.C.D. SEKHAR, J RJS
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THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO & THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 19740/2024 (per Hon’ble Sri Justice R.Raghunandan Rao)
