Andhra Pradesh High Court - Amravati
Uber India Systems Private Limited vs Deputy Commissioner Of Central Tax on 24 September, 2025
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI^lSfV; l/'V*--*
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(Special Original Jurisdiction) <
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WEDNESDAY, THE TWENTY FOURTH DAY OF SEPTEMBER', ' ">£1 1
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HONOURABLE SRI JUSTICE T C D SEKHAR
WP NO: 19740 OF 2024
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 j
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.
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
j
'•) 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
Costs of the petition _
iv.) Any other order which this Hon'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 earlier orders 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,
30.07.2025, & 03.09.2025, 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 , the
Court made the following
ORDER:
Post on 08.10.2025. Interim order granted earlier shall stand extended till 15.10.2025.
SD/- A. VIJAYA BABU ASSIST ANW.EGlSTRAT^r //TRUE COPY// CTION 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 PSR HIGH COURT RRR,J & TCDS,J DATE: 24.09.2025.
NOTE: Poston 08.10.2025.
ORDER WP.NO.19740 OF 2024 INTERIM ORDER EXTENDED