O R D E R

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, the Central Board of Indirect Taxes and Customs to consider and decide its various representations, the most recent being dated 15.01.2021, on the taxability of the receipts from its services as aforesaid under the Goods and Service Tax Act, 2017.

3. When the matter had come up for admission on 22.02.2021, I had stated as follows:

'2. The prayer in the writ petition falls within a narrow campus, seeking a mandamus directing the second respondent/the Central Board of Indirect Taxes and Customs to decide on representations dated 31.08.2020, 03.12.2020, 11.12.2020 and 15.01.2021, all targeted towards seeking uniformity in the levy of Central GST and State GST on use of motor cycles, as contract carriages, in terms of Section 2(22), (25) and (26) of the Motor Vehicles Act, 1988.

3. According to the learned Senior Counsel appearing for learned counsel for the petition