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 SRI KISHORE KUNAL, SRI. RUNJHUN PARE &

Di gitally SRI. PRADEEP NAYAK, ADVOCATES)

signed by CHANDANA AND:

B M Location: 1. THE UNION OF INDIA High Court MINISTRY OF FINANCE of DEPARTMENT OF REVENUE Karnataka 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 Retyped and replaced vide Court order dated 07.04.2026

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 PRINCIPA