AP HC quashes Combined Tax Notice against Uber India; Directs authorities to Issue Separate Notices for each FY [Read Order]

In a recent ruling, the Andhra Pradesh High Court set aside a Goods and Services Tax (GST) show cause notice (SCN) issued, holding that a single notice covering multiple financial years was procedurally invalid and clarified that authorities remain free to issue fresh notices for each financial year in accordance with law.

The matter arises from a notice dated 12 June 2024, in which the tax authorities sought to levy tax and penalties on Uber India for the periods 2018-19 to 2020-21.

The petitioner, Uber India System Private Ltd, raised various grounds of challenge to the said show cause notice. One of the said grounds is the contention that a common show cause notice cannot be issued in relation to separate periods of assessment and separate taxation periods. Reliance is placed on a judgment of this Court in S.J Constructions vs. The Assistant Commissioner and Ors

The revenue filed IA No. 1 of 2025, asking the court to vacate the interim order obtained by the petitioner.

The petitioner was represented by Sai Sundeep Manchikalapudi, while the revenue was represented by Santhi Chandra, Senior Standing Counsel for CBIC.

The high court has taken the view that assessment of tax and other amounts, payable under the Acts, for each taxation period or financial year should be initiated by way of separate show cause notices and a common show cause notice cannot be issued by clubbing different taxation periods.

Referring to the earlier judgment, the court held that the impugned Show cause notice (SCN) was invalid and accordingly quashed it.

The bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar ruled that the order does not prevent the authorities from initiating fresh proceedings in accordance with the law by issuing separate notices for each year, and no costs were awarded. Pending miscellaneous petitions were closed.

The bench quoted that “As the impugned notice covered more than one taxation period, the same is set aside, following the judgment of this Court in S.J Constructions.”

Accordingly, the writ petition was allowed.

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