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2021 (5) TMI 258

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..... to the taxability of business receipts stands assuaged, the respondent stating that necessary action would be taken to ensure that there is compliance, across the board. Petition closed. - W.P. No.3732 of 2021 - - - Dated:- 16-4-2021 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.Onkar Sharma for Mr.Aditya Reddy For the Respondents : Mr.A.P.Srinivas, Senior Standing Counsel ORDER The petitioner is Uber India Systems Private Limited, a company engaged in the business of operating and managing a software application by the name of Uber App which enables consumers to avail ride-hailing services by connecting them with drivers. 2. The writ petition has been filed seeking a Mandamus directing R2, t .....

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..... .11, the deponent refers to a hearing conducted on 26.03.2021, wherein the representatives of the petitioner company as well as Rapido, participated with officials from the Revenue Department. The views of other similarly placed operators appear to have been solicited and received over e-mail. 5. The counter summarises the minutes of the meeting at paragraphs 18 to 20 as follows: '18. I submit that, as discussed above, all the major stakeholders viz. Uber India, Ola Cabs and Rapido, irrespective of whether they are discharging GST liability or not, agreed during the hearing that there is no ambiguity in the GST exemption notification and that the same does not exempt service of transportation of passengers using motor cycles not .....

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..... n regard to the taxability of the transaction, and the petitioner as well as other similarly placed stakeholders appear to have acquiesced with this position. The apprehensions levelled by the petitioner to the effect that other operators are adopting differing positions in regard to the taxability of business receipts stands assuaged, the respondent stating that necessary action would be taken to ensure that there is compliance, across the board. This is recorded. 5. Recording the averments in counter as well as the submissions of Mr.Onkar, learned counsel for the petitioner, to the effect that proceedings have been conducted and resolved satisfactorily, the mandamus sought for stands achieved, and this writ petition is closed. No costs .....

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