Andhra Pradesh High Court - Amravati
Uber India Systems Private Limited vs Deputy Commissioner Of Central Tax on 30 July, 2025
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
4.
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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI
(Special Original Jurisdiction)
WEDNESDAY. THE THIRTIETH DaV OF JULY,
TWO THOUSAND AND TWENTY FIVE
: PRESENT:
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM
WP NO: 19740 OF 2024 & 29829 of 2023
WP NO: 19740 OF 2024:
Between:
Uber India Systems Private Limited, represented through its authorized
representative, ShriSiddharthGarg, S/o ShriBhagwatGarg, Aged 38
years. Having Office at 3^^ 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 COST Range, Behind Varun Bajaj
Showroom, Visakhapatnam, Andhra Pradesh- 530 003.
Respondents
Petition under Article 226 of the Constitution of India is filed praying that
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased 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 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 Ron'ble Court may deem fit in the interest
of justice, equity and good conscience.
lA NO: 1 OF 2024:
Petition under Section 151 of CPC. is filed praying that in the
circumstances stated in the affidavit filed in support of the petition, the High
Court may be 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; Pending
disposal of WP 19740 of 2024, on the file of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court dated:
10.09.2024, 30.09.2024, 13.11.2024, 20.11.2024, 27.11.2024, 11.12.2024,
05.02.2025, 02.04.2025, 30.04.2025, 07.05.2025, 25.06.2025 & 09.07.2025
made herein and upon hearing the arguments of SAI SUNDEEP
MANCHIKALAPUDI Advocate for the Petitioner and of Smt. SANTHI
CHANDRA (Sr. Standing Counsel for CBIC) for the Respondents;
WP NO: 29829 OF 2023:
Between:
Uber India Systems Private Limited, represented through its authorized
representative, Shri Siddharth Garg, S/o Shri Bhagwat Garg, Aged 38
years. Having Office at 3'^^ Floor, V-Mall, Facor Layout, Kailashmetta,
Waltair Uplands, Vishakhapatnam-53003.
...Petitioner/s
AND
1. Joint Commissioner Of Central Tax Office of the Principal
Commissioner of Central Tax, Guntur COST Audit Commissionerate,
GST Bhavan, Port Area, Visakhapatnam 530 035
2. Deputy Commissioner (Audit), Office of the Deputy Commissioner of
Central Tax Visakhapatnam C.G.S.T. Audit Circle G.S.T. Bhavan, Port
Area, Visakhapatnam 530 035
3. Joint Commissioner of Central Tax, Visakhapatnam CGST
Commissionerate, GST Bhavan, Port Area, Visakhapatnam 530001.
4. Additional Commissioner of Central Tax, Visakhapatnam CGST
Commissionerate, GST Bhavan, Port Area, Visakhapatnam 530001.
...Respondents
Petition under Article 226 of tl^e Constitution of India is filed praying that
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased issue an appropriate writ, order, or direction more particularly:
(i) A writ of Certiorari or any other order or direction calling for the
records in the Impugned Report issued by the Respondent No. 2 and the
subsequent Order-in- Original No. VSP-CGST-ADC-25-2023-24 dated 27
December 2023 and quash and set aside the proceedings and the Impugned
Report, as being arbitrary and violative of Article 14 of Constitution of India,
1950;
(ii) A writ of Certiorari or any other order or direction calling for the
records in the Impugned SCN issued by the Respondent No. 1 and quash and
set aside the proceedings and the Impugned SCN, as being illegal and bad in
law:
(iii) A writ of Mandamus or 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 Report or
Impugned SCN:
(iv) Costs of the petition;
(v) Any other order which this Hon'ble Court may deem fit in the interest
of justice, equity and good conscience.
(Main Prayer amended as per Court Order Dt: 07.03.2024 vide
I.A.No.1 of 2024)
lA NO: 2 OF 2023:
Petition under Section 151 CPC. is filed praying that in the
circumstances stated in the affidavit filed in support of the petition, the High
Court may be pleased to grant interim relief in the form of a direction to the
Respondent No. 4 to refrain from giving effect to the Impugned Report dated
28 September 2023 and consequential proceedings including the Impugned
SCN dated 30 September 2023 and the Impugned OlO dated 27 December
2023 and to refrain from initiating any precipitative or coercive action in
furtherance of the Impugned SCN dated 30 September 2023 and the
Impugned OlO dated 27 December 2023 or pass such other order which this
Hon ble Court may deem fit in the interest of justice, equity and good
conscience."
As such, it is just and necessary that this Hon'ble Court may be pleased
to permit the Petitioner to amend the Writ Petition as stated above, else the
Petitioner will be put to irreparable loss.
Interim Prayer in Writ Affidavit and in I.A.No.2 of 2023 amended as
per Court Order Dt: 07.03.2024 vide I.A.No.3 of 2024
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the earlier order of the High Court dated
22.03.2024, 13.11.2024, 20.11.2024, 27.11.2024, 11.12.2024, 05.02.2025,
02.04.2025, 07.05.2025, 25.06.2025 & 09.07.2025 made herein and upon
hearing the arguments of Sri SAI SUNDEEP MANCHIKALAPUDI Advocate for
the Petitioner and of Smt SANTHI CHANDRA (Standing Counsel for CBIC),
Advocate for the Respondent Nos. 1, to 4 and the Court made the following;
ORDER:
At request of learned counsel for the petitioner, post on 20.08.2025.
Interim direction granted earlier shall stand extended till 03.09.2025.
99SDI- A. VIJAYA BABU ASSISTANT STRAP //TRUE COPY// SECTION OFFICER To
1. One CC to Sri. SAI SUNDEEP MANCHIKALAPUDI, Advocate [OPUC]
2. One CC to Smt. SANTHI CHANDRA (Sr. Standing Counsel for CBIC), Advocate [OPUC]
3. Two spare copies. HIGH COURT »» RRR,J & JS,J DATED: 30/07/2025 POST ON 20.08.2025 ORDER WP.NO.19740 OF 2024 & 29829 OF 2023 INTERIM ORDER EXTENDED i s $ «