Uber India Systems Private Limited Vs Deputy Commissioner of Central Tax (Andhra Pradesh High Court)
The petitioner challenged a show cause notice dated 12.06.2024 issued by the tax authorities covering tax periods from 2018-19 to 2020-21, calling upon it to explain why tax and penalties should not be levied. The primary ground raised was that a common show cause notice cannot be issued for multiple assessment or taxation periods.
The petitioner relied on the judgment of the Andhra Pradesh High Court in J Constructions vs. The Assistant Commissioner and Ors., wherein it was held that assessment proceedings for each taxation period or financial year must be initiated through separate show cause notices, and clubbing multiple periods in a single notice is impermissible.
Following the said precedent, the Court observed that the impugned notice covered more than one taxation period and therefore could not be sustained. Accordingly, the show cause notice was set aside.
However, the Court clarified that the order would not preclude the authorities from initiating appropriate action in accordance with law. The writ petition was allowed without any order as to costs, and pending miscellaneous petitions were closed.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
