Uber India Systems Private Limited vs Deputy Commissioner Of Central Tax on 13 November, 2024

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Andhra Pradesh High Court - Amravati

Uber India Systems Private Limited vs Deputy Commissioner Of Central Tax on 13 November, 2024

Bench: R Raghunandan Rao

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI .
(SPECIAL ORIGINAL JURISDICT: HON}
WEDNESDAY, THE THIRTEENTH Day or NOVEMBER
TWO THOUSAND AND TWENTY POUR
'PRESENT:
THE HONOURABLE SR} JUSTICE R RAGHUNANDAN RAO
AND
THE HONQURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM
WRIT PETITION NO: 19749 OF 3094 oe

Between:
Uber India Systems Private Limited, represented through is authorized
fepresentative, Shri Siddharth Garg, S/o Shr Bhagwat Garg, Aged 38
Years. Having Office at 3° Flor oV-Mall, Fecar Layout, Kalashmetia,
Waltalr Upiands, Vishakhapainam53003.

Petitioner
AND
Deo ~ Commissioner of Central Vax, Visakhapatnam ©.0.9.7. Audit
Circle G.S.T. Bhavan, Port Area, Visakhapainam - $30 035.

ho

. Supelintovdentenen, CGST Range, Behind Varun Bajaj
Showroom, Visakt nanainam, Andhra Pradesh- 530 003.
. Respondents
Petition under Ariicie 326 of the Constitutia 1 of india is fled praying that
in the circumstances Stated in the affidavit Hed therewith, the Hj igh Court may

be pleased to issue an aporonriate wr it onder, or direction more particularly
i} & writ of Mar ndamus ar any other Order or direction calli ing for the
records in the impugned SCN i issued by the Respondent No. 2 and
quash and Set aside the xo nraceedi gs and the impugned SCN. as
beiig arbitrary and violative of Article 14 of Constitulion of india.

1950

H.} A writ of Mandamus or any' other order ar direction prohi ibting and.
restraining the Respondents and thelr officers, agents and servants



y

from seeking to enforce any precipitous action under the imnpugnen
> eT
SON

Hg Coste of the peiltion.

vg Any other order which this Mon'bie Court may deer ft in the interest
of justice, equity and quod conscience,

IANO: TOF 20286:

sisted in the affidavit fled in sugmort of the petition, the High mourt may be
Sic : SS

mieasec fo yf infer relief in fhe farm of a direction to the Responcenty,
and any officers subordinate to them, to refrain from adjudicating the

Imougned SCN dated 12 June 20e4 and also from initiating any precinitalive

; 3 3 eres a . © wht teres me LAF
or coercive action pursuant to the imougned SCN: Pending disnosal of WP

49740 of 2024, on the file of the Nighy Court.

The petition caming on for hearing, upon perusing the Pefition and the
affidavit fled in support thereof and the order of the High Court gated:
20.00.2094 & 30.09.9024 made herein and upon hearing the arguments at
sa SUNDEEP MANCHIKALAPUDI' advocate for the Petitioner and of Smt:
SANTHI CHANDRA (Sr. Sanding Counsel for CEIC) for the Respondents, ths

fans

Court made the following

ORDER:

"Interim order granted earlier: is extended for a further period of awo weeks. ce Post on 20.77.2024." . Te na | | "SD/- B, PRASADA RAC ote. SSISTAN BSS TEAR

- . . ECTION OFFICER

1. One CC to SRE SAI SUNDEEP MANCHIRALAPUDI, Advocate [OFUC) 2 One CC to Smt. SANTH! CHANDRA (Sr Standing Counsel for CBIC), Advocate fOPUC] Two spare copies.

ae) KN » HIGH COURT DATED Ta 20s4 Post on 20.91.2028 ORDER AQHA SAA ts CS sy S PN Ns WP. No 8740 of 2024 WIPLNo. OO Rey % . ~ Re BEAY ANGSS ser et Xs RS Fs S&S aa SO VAs gee 7S eS @ EATS A Sy RY NS oe Se WES Sos was NG SS " ' SF te sss 8 bes NN .

FF ages LS Risks "SS eS SoS Qh See 4 re PRS woe INTERIM ORDER EXTENDED .

eae pe RS ~S ores SSSKASASA SSE SSS

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Andhra Pradesh High Court - Amravati