WHEREFORE, it is respectfully prayed that this Hon’ble Court may be pleased to: a. To issue order(s), directions, writ(s) in the nature of Certiorari quashing the impugned Order-in-Appeal No. GST/AP No. 640/2024-25 dated 27.03.2025 enclosed as Annexure-A, passed by Respondent No.1 to the extent prejudicial to the interest of the Petitioner; b. To issue order(s), directions, writ(s) in the nature of Mandamus holding that the Notification No. 56/2023-Central Tax dated 28.12.2023 enclosed as Annexure-S is ultra vires to Section 168A of the Central Goods and Services Tax Act, 2017; c. To issue order(s), directions, writ(s) in the nature of Certiorari quashing the Order-in-Original No. DCCT(A)-6.1/DGSTO-6/2024-25 dated 23.08.2024 enclosed as Annexure-B, passed by Respondent No.2 as barred by limitation; d. To issue order(s) or directions in the nature of Mandamus holding that the solar inverters and other goods under consideration supplied by the Petitioner are subjected to GST at the rate of 5%; e. To issue order(s) or directions in the nature of Mandamus holding that demand of tax and penalty on account of discharge of tax in wrong head of the GST is not sustainable as the entire situation is revenue neutral; f. To issue order(s) or directions in the nature of Mandamus holding that the Petitioner is not liable to pay tax on the towards the exports of services since the Petitioner has realized export proceeds; g. To issue order(s) or directions in the nature of Mandamus holding that the Petitioner has rightly availed ITC as per the provisions of GST Law; h. To issue order(s) or directions in the nature of Mandamus or any other writ holding that the impugned proceedings under Section 73 of the CGST/KGST Act initiated in light of Notification issued under Section 168A of the CGST/KGST Act is without jurisdiction; i. To issue order(s) or directions in the nature of Mandamus to set aside the interest and penalty confirmed in the impugned order by Respondent No.1; j. To issue order(s), directions, writ(s) or any other relief as this Hon’ble Court deems fit and proper in the facts and circumstance of the case in the interest of justice.

To seek quashing of impugned GST orders and notifications, declaration of correct GST classification for solar inverters, and protection of ITC rights.

Writ Petition under Articles 226 and 227 of the Constitution of India challenging the legality of GST assessment and appellate orders, the validity of limitation extension notifications, and the denial of input tax credit on technical grounds.