Andhra Pradesh High Court - Amravati
Uber India Systems Private Limited vs Deputy Commissioner Of Central Tax on 25 June, 2025
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATHl
(Special Original Jurisdiction)
WEDNESDAY, THE TWENTY FIFTH DAY OF JUNE
TWO THOUSAND AND TWENTY FIVE
: PRESENT:
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM
WRIT PETITION NO.-19740 OF 2024
Between.I
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.
Respondents
Petition under Article 226 of the Constitution of lndl-a 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
i.I.) A writ of MandamuS Or any Other Order Or direCt'IOn PrOh'lbiting and
restraining the Respondents and their Officers, agents and Servants
from seeking to enforce any precipitous action under the Impugned
SON
costs of the pet.ltion.
Any other order Which this HonJble Court may deem fit in the interest
of just-Ice, equity and good conscience.
lANO..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 pet'ltion, the High
court may be pleased to grant interim relief in the form of a direct-Ion 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 actlon pursuant to the Impugned SCN; Pending
d-1SPOSal 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.ll.2024] 27.ll.2024] ll-12.2024)
o5.02.2025, 02.04.2025, 30.04.2025 & 07.05.2025 made herein and upon
hearing the arguments of SAI SUNDEEP MANCHIKALAPUDI Advocate for
the petit-loner and of smt. SANTHI CHANDRA (Sr. Standing Counsel for
CBIC) for the Respondents, the Court made the following;
ORDER..
[{post on 09-07-2025.
Interim order granted earlier sha" Stand extended till 23.07.2025."
SD./-.A`. V!.JAVA E5ABU
ASS!S Gi`€3TE¥AR
//TRUE COPY//
FICER
To,
1. One CC to Sri. SAI SUNDEEP MANCHIKALAPUDl, Advocate [OPUC]
2. One CC to Smt. SANTHI' CHANDRA (Sr. Standing Counsel for
CBIC), Advocate [OPUC]
3. Two spare copies.
AJ
t\.
HIGH COURT
RRR, J
&
JS,J
DATED: 25.06.2025
POST ON 09.07.2025
ORDER
WP.NO.19740 OF 2024 grELREDngdr&£4 #¥j iE< I-8 ,l\jl. 2S?5 INTERIM ORDER EXTENDED