The Andhra Pradesh High Court has quashed a show cause notice dated 12.06.2024 covering tax periods from FY 2018-19 to 2020-21 in a single notice, following its own ruling in S.J. Constructions v. The Assistant Commissioner [MANU/AP/1501/2025].
The court held that assessment of tax and other amounts payable under the Act for each taxation period or financial year should be initiated by way of separate show cause notices and a common SCN cannot be issued by clubbing different taxation periods.
The authorities were left at liberty to initiate appropriate action in accordance with law with separate notices.
Uber India Systems Private Limited v. Deputy Commissioner of Central Tax, Visakhapatnam & Anr. | WP No. 19740/2024 | 28 January 2026 | AP HC