IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9^TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.4917 OF 2021 (T-RES)

BETWEEN:

M/S INSTAKART SERVICES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 2013 HAVING ITS REGISTERED OFFICE AT BUILDINGS ALYSSA, BEGONIA & CLOVER EMBASSY TECH VILLAGE OUTER RING ROAD, DEVARABEESANAHALLY VILLAGE VARTHUR HOBLI BENGALURU – 560 103 THROUGH ITS AUTHORISED REPRESENTIVE MR SIMHADRI C N …PETITIONER (BY SRI. TARUN GULATI, SENIOR COUNSEL FOR Di gitally SRI PRADEEP NAYAK., ADVOCATE)

signed by CHANDANA AND:

B M Location:

High Court of 1. THE UNION OF INDIA Karnataka MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI-110001 REPRESENTED BY THE SECRETARY

2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI - 110 001 THROUGH ITS CHAIRMAN

3. THE GOODS AND SERVICE TAX COUNCIL OFFICE OF THE GST COUNCIL SECRETARIAT

5^TH FLOOR, TOWER II JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE DELHI – 110 001

4. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU EAST C R BUILDING, QUEENS ROAD, BENGALURU – 560 001.

5.