Uber India Systems Private Limited Vs Deputy Commissioner of Central Tax (Andhra Pradesh High Court)
Date: January 27, 2026
Court: High Court
Bench: Andhra Pradesh
Type: Writ Petition
Subject Matter
Single Show Cause Notice for Distinct Assessment Periods Cannot Be Issued
Summary
The High Court allowed the writ petition, setting aside the show cause notice issued to the petitioner. The primary reason for this decision was that a common show cause notice cannot be issued for multiple taxation periods, a principle previously es…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT 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 p…