Integrated Filing-Governance



General information about company

Scrip Code 543996
NSE Symbol UDS
MSEI Symbol NOTLISTED
ISIN INE851I01011
Name of the entity UPDATER SERVICES LIMITED
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Reporting Quarter Yearly
Date of Quarter Ending 31-Mar-2026
Type of company Equity
Whether Annexure I (Part A) of the SEBI Circular dated December 31, 2024 related to Compliance Report on Corporate Governance is applicable to the entity? Yes
Whether Annexure I (Part B) of the SEBI Circular dated December 31, 2024 related to Investor Grievance Redressal Report is Applicable to the entity? Yes
Whether Annexure I (Part C) of the SEBI Circular dated December 31, 2024 related to Disclosure of Acquisition of Shares or Voting Rights in Unlisted Companies is Applicable to the entity? No
Reason For Part C Of Annexure I Disclosure Of Acquisition Of Shares OrVotingRightsInUnlistedCompaniesIsNotApplicableToTheEntity The Company did not acquire any shares or voting rights in unlisted companies during the quarter ended 31.03.2026
Whether Annexure I (Part D) of the SEBI Circular dated December 31, 2024 related to Disclosure of Imposition of Fine or Penalty is Applicable to the entity? No
Reason For Part D Of Annexure I Disclosure Of Imposition Of Fine Or Penalty Is Not Applicable To The Entity No fine or penalty was levied during the quarter ended March 31, 2026.
Whether Annexure I (Part E) of the SEBI Circular dated December 31, 2024 related to Disclosure of Updates to Ongoing Tax Litigations or Disputes is Applicable to the entity? Yes
Whether Annexure I (Part F) of the SEBI Circular dated December 31, 2024 related to Disclosure Of Loans / Guarantees / Comfort Letters / Securities Etc. is Applicable to the entity? No
Reason For Part F Of Annexure I Disclosure Of Loans Or Guarantees Or Comfort Letters Or Securities Etc Is Not Applicable To The Entity The Company has not provided any loans, guarantees, comfort letters, or securities to the Promoter, Promoter Group, Immediate Relatives, Directors, or Key Managerial Personnel (KMP) during the quarter ended March 31, 2026.
Risk management committee Yes
Market Capitalisation as per immediate previous Financial Year Top 1000 listed entities
Is SCORE ID Available ? Yes
SCORE Registration ID COMU00230
Reason For No SCORE ID
Type of Submission New
Remarks (website dissemination)



Annexure I
Annexure I to be submitted by listed entity on quarterly basis
I. Composition of Board of Directors
Disclosure of notes on composition of board of directors explanatory
Whether the listed entity has a Regular Chairperson Yes
Whether Chairperson is related to MD or CEO No Disqualification of Directors under section 164 of the Companies Act, 2013
Sr Title (Mr / Ms) Name of the Director PAN DIN Category 1 of directors Category 2 of directors Category 3 of directors Date of Birth Whether the director is disqualified? Start Date of disqualification End Date of disqualification Details of disqualification Current status Whether special resolution passed? [Refer Reg. 17(1A) of Listing Regulations] Date of passing special resolution Initial Date of appointment Date of Re-appointment Date of cessation Tenure of director (in months) No of Directorship in listed entities including this listed entity (Refer Regulation 17A of Listing Regulations) No of Independent Directorship in listed entities including this listed entity [with reference to proviso to regulation 17A(1) & 17A(2)] Number of memberships in Audit/ Stakeholder Committee(s) including this listed entity (Refer Regulation 26(1) of Listing Regulations) No of post of Chairperson in Audit/ Stakeholder Committee held in listed entities including this listed entity (Refer Regulation 26(1) of Listing Regulations) Reason for Cessation Notes for not providing PAN Notes for not providing DIN
1 Mr. RAGHUNANDANA TANGIRALA 00628914 Executive Director Chairperson MD 03-Nov-1960 No Active NA 13-Nov-2003 01-Jan-2024 1 0 2 0
2 Mr. AMITABH JAIPURIA 01864871 Non-Executive - Non Independent Director Not Applicable 15-May-1966 No Active NA 04-Mar-2023 08-Jul-2024 1 0 0 0
3 Mr. AMIT CHOUDHARY 07415690 Non-Executive - Independent Director Not Applicable 12-Oct-1977 No Active NA 25-Apr-2020 13-Sep-2022 71.07 1 1 1 0
4 Mr. SUNIL REWACHAND CHANDIRAMANI 00524035 Non-Executive - Independent Director Not Applicable 24-Dec-1968 No Active NA 20-Jun-2017 13-Sep-2022 105.12 4 4 7 2
5 Mrs. SANGEETA SUMESH 07080379 Non-Executive - Independent Director Not Applicable 25-Oct-1974 No Active NA 13-Sep-2022 42.19 1 1 5 1
6 Mrs. JIGYASA SHARMA 10474292 Executive Director Not Applicable 09-Feb-1994 No Active NA 02-Apr-2024 29-Oct-2024 1 0 1 0



Annexure 1

II. Composition of Committees
Disclosure of notes on composition of committees explanatory .For Risk Management Committee of the Company: Apart from Board Members, two other senior executive of the listed entity is the member of the said committee. The details of the same are mentioned below: 1. Mr. C R Saravanan - Chief Operating Officer - Member 2. Ram Praveen Radhakrishnan - Chief Financial Officer - Member. For Environment, Social, Governance Committee. Apart from the Board Member Mr. Raghunandana Tangirala, two other senior executives of the listed entity is member of the said committee. The details of the same are mentioned below: 1. Mr. C R Saravanan - Chief Operating Officer - Member 2. Ram Praveen Radhakrishnan - Chief Financial Officer - Member



Audit Committee Details
Whether the Audit Committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 00524035 SUNIL REWACHAND CHANDIRAMANI Non-Executive - Independent Director Chairperson 21-Mar-2023
2 07415690 AMIT CHOUDHARY Non-Executive - Independent Director Member 21-Mar-2023
3 00628914 RAGHUNANDANA TANGIRALA Executive Director Member 21-Mar-2023
4 07080379 SANGEETA SUMESH Non-Executive - Independent Director Member 22-Jul-2025



Nomination and remuneration committee
Whether the Nomination and remuneration committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 07415690 AMIT CHOUDHARY Non-Executive - Independent Director Chairperson 21-Mar-2023
2 00628914 RAGHUNANDANA TANGIRALA Executive Director Member 21-Mar-2023
3 00524035 SUNIL REWACHAND CHANDIRAMANI Non-Executive - Independent Director Member 21-Mar-2023
4 07080379 SANGEETA SUMESH Non-Executive - Independent Director Member 21-Mar-2023



Stakeholders Relationship Committee
Whether the Stakeholders Relationship Committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 07080379 SANGEETA SUMESH Non-Executive - Independent Director Chairperson 21-Mar-2023
2 00628914 RAGHUNANDANA TANGIRALA Executive Director Member 21-Mar-2023
3 10474292 JIGYASA SHARMA Executive Director Member 02-Apr-2024



Risk Management Committee
Whether the Risk Management Committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 00524035 SUNIL REWACHAND CHANDIRAMANI ID Chairperson 21-Mar-2023
2 01864871 AMITABH JAIPURIA NED Member 21-Mar-2023
3 10474292 JIGYASA SHARMA ED Member 02-Apr-2024
4 99999999 CR SARAVANAN Chief Operating Officer Member 19-Jan-2024 Textual Information(1)
5 99999999 RAM PRAVEEN RADHAKRISHNAN CFO Member 30-Mar-2026 Textual Information(2)



Text Block
Textual Information(1) For Risk Management Committee of the Company: Apart from Board Members, one senior executive of the listed entity is members of the said committee. The details of the same are mentioned below: 1. Mr. C R Saravanan Chief Operating Officer Member 2. Mr. Ram Praveen Radhakrishnan Chief Financial Officer Member
Textual Information(2) For Risk Management Committee of the Company: Apart from Board Members, one senior executive of the listed entity is members of the said committee. The details of the same are mentioned below: 1. Mr. C R Saravanan Chief Operating Officer Member 2. Mr. Ram Praveen Radhakrishnan Chief Financial Officer Member



Annexure 1
III. Meeting of Board of Directors
Disclosure of notes on meeting of board of directors explanatory
Sr Date(s) of meeting (Enter dates of Previous quarter and Current quarter in chronological order) Maximum gap between any two consecutive (in number of days) Notes for not providing Date Whether requirement of Quorum met (Yes/No) Total Number of Directors as on date of the meeting Number of Directors present* (All directors including Independent Director) No. of Independent Directors attending the meeting*
1 05-Nov-2025 Yes 6 5 2
2 01-Dec-2025 25 Yes 6 6 3
3 05-Feb-2026 65 Yes 6 5 2
4 16-Mar-2026 38 Yes 6 6 3
5 30-Mar-2026 13 Yes 6 5 3



Annexure 1
IV. Meeting of Committees
Disclosure of notes on meeting of committees explanatory
Sr Name of Committee Date(s) of meeting (Enter dates of Previous quarter and Current quarter in chronological order) Maximum gap between any two consecutive (in number of days) Name of other committee Reson for not providing date Whether requirement of Quorum met (Yes/No) Total Number of Directors in the Committee as on date of the meeting Number of Directors Present (All Directors including Independent Director) No. of Independent Directors attending the meeting* No. of members attending the meeting (other than Board of Directors)
1 Audit Committee 05-Nov-2025 Yes 4 3 2 0
2 Audit Committee 01-Dec-2025 25 Yes 4 4 3 0
3 Audit Committee 05-Feb-2026 65 Yes 4 4 3 0
4 Audit Committee 16-Mar-2026 38 Yes 4 4 3 0
5 Audit Committee 30-Mar-2026 13 Yes 4 3 2 0
6 Nomination and remuneration committee 05-Nov-2025 Yes 4 2 2 0
7 Nomination and remuneration committee 01-Dec-2025 25 Yes 4 4 3 0
8 Nomination and remuneration committee 05-Feb-2026 65 Yes 4 4 4 0
9 Nomination and remuneration committee 16-Mar-2026 38 Yes 4 4 4 0
10 Nomination and remuneration committee 30-Mar-2026 13 Yes 4 3 2 0
11 Stakeholders Relationship Committee 02-Mar-2026 Yes 3 2 1 0
12 Risk Management Committee 22-Oct-2025 Yes 3 3 1 1
13 Risk Management Committee 24-Feb-2026 124 Yes 3 3 1 1



Annexure 1
VI. Affirmations
Sr Subject Compliance status (Yes/No)
1 The composition of Board of Directors is in terms of SEBI (Listing obligations and disclosure requirements) Regulations, 2015 Yes
2 The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015 a. Audit Committee Yes
3 The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. b. Nomination & remuneration committee Yes
4 The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. c. Stakeholders relationship committee Yes
5 The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. d. Risk management committee (applicable to the top 1000 listed entities) Yes
6 The committee members have been made aware of their powers, role and responsibilities as specified in SEBI (Listing obligations and disclosure requirements) Regulations, 2015. Yes
7 The meetings of the board of directors and the above committees have been conducted in the manner as specified in SEBI (Listing obligations and disclosure requirements) Regulations, 2015 Yes
8 This report and/or the report submitted in the previous quarter has been placed before Board of Directors. Yes
9 Any comments/observations/advice of Board of Directors may be mentioned here:



Annexure 1
Sr Subject Compliance status
1 Name of signatory Sandhya Saravanan
2 Designation Company Secretary and Compliance Officer



Details of Cyber security incidence
Whether as per Regulation 27(2)(ba) of SEBI (LODR) Regulations, 2015 there has been cyber security incidents or breaches or loss of data or documents during the quarter No
Other details of cyber security incidence or breaches or loss of data event
Number of cyber security incidence or breaches or loss of data event occurred during the quarter
Sr Date of the event Brief details of the event



Annexure II to be submitted by listed entity at the end of the financial year (for the whole of financial year)
I. Disclosure on website in terms of LODR Regulation
Sr Item Compliance status (Yes/No/NA) If status is No details of non-compliance may be given here. Web address
1.1 Details of business Yes https://www.uds.in/
1.2 Memorandum of Association and Articles of Association Yes https://www.uds.in/related-links/charter-documents
1.3 Brief profile of board of directors including directorship and full time positions in body corporates Yes https://www.uds.in/related-links/other-directorships
2 Terms and conditions of appointment of independent directors Yes https://www.uds.in/webroot/media/relatedlinkfiles/terms-and-conditions-of-appointment-of-independent-directors-file-1051.pdf
3 Composition of various committees of board of directors Yes https://www.uds.in/board-of-directors
4 Code of conduct of board of directors and senior management personnel Yes https://www.uds.in/webroot/media/relatedlinkfiles/code-of-conduct-for-directors-and-senior-management-file-1557.pdf
5 Details of establishment of vigil mechanism or whistle blower policy Yes https://www.uds.in/webroot/media/relatedlinkfiles/whistle-blower-policy-file-1565.pdf
6 Criteria of making payments to non-executive directors Yes https://www.uds.in/webroot/media/relatedlinkfiles/uds-criteria-for-making-payment-to-non-executive-directors-file-8584.pdf
7 Policy on dealing with related party transactions Yes https://www.uds.in/webroot/media/relatedlinkfiles/materiality-of-related-party-transaction-policy-file-1904.pdf
8 Policy for determining material subsidiaries Yes https://www.uds.in/webroot/media/relatedlinkfiles/policy-for-determining-material-subsidiary-file-2017.pdf
9 Details of familiarization programmes imparted to independent directors Yes https://www.uds.in/related-links/familiarization-programme
10 Contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievances Yes https://www.uds.in/related-links/designated-officials-contact-details
11 Email address for grievance redressal and other relevant details Yes https://www.uds.in/related-links/investor-query
12 Financial results Yes https://www.uds.in/related-links/company-financials
13 Shareholding pattern Yes https://www.uds.in/related-links/shareholding-pattern-regulation-31-sebi-lodr
14 Details of agreements entered into with the media companies and/or their associates NA
15.1 Schedule of analyst or institutional investor meet and presentation prepared by listed entity for analyst or institutional investor meet Yes https://www.uds.in/related-links/schedule-of-analysts-or-institutional-investor-meet-or-earnings-call-or-transcripts
15.2 Audio or video recordings and transcripts of post earnings/quarterly calls Yes https://www.uds.in/related-links/schedule-of-analysts-or-institutional-investor-meet-or-earnings-call-or-transcripts
16 New name and the old name of the listed entity NA
17 Advertisements as per regulation 47 (1) Yes https://www.uds.in/related-links/advertisement-in-paper-regulation-47-sebi-lodr
18 Credit rating or revision in credit rating obtained Yes https://www.uds.in/related-links/details-of-credit-rating
19 Separate audited financial statements of each subsidiary of the listed entity Yes https://www.uds.in/related-links/subsidiaries
20 Secretarial compliance report Yes https://www.uds.in/related-links/secretarial-compliance-report
21 Materiality policy as per regulation 30 (4) Yes https://www.uds.in/webroot/media/relatedlinkfiles/policy-for-determination-of-materiality-of-events-or-information-file-3199.pdf
22 Disclosure of contact details of KMP who are authorized for the purpose of determining materiality as required under regulation 30(5) Yes https://www.uds.in/related-links/key-managerial-personnel
23 Disclosures under regulation 30(8) Yes https://www.uds.in/related-links/corporate-announcements-stock-exchanges
24 Statements of deviation(s) or variations(s) as specified in regulation 32 Yes https://www.uds.in/related-links/statement-of-deviation-or-variation-monitoring-agency-rep
25 Dividend distribution policy as specified in regulation 43A (1) Yes https://www.uds.in/webroot/media/relatedlinkfiles/dividend-distribution-policy-file-1228.pdf
26.1 Annual return as provided under section 92 of the Companies Act 2013 Yes https://www.uds.in/related-links/annual-return
26.2 Employee benefit scheme documents framed in terms of SEBI (SBEB) regulations 2021
27 Confirmation that the above disclosures are in a separate section as specified in regulation 46(2) Yes https://www.uds.in/investor-relations
28 Compliance with regulation 46(3) with respect to accuracy of disclosures on the website and timely updation Yes https://www.uds.in/investor-relations
29 Disclosure of notes on website in terms of Listing Regulations explanatory


Annexure II
II. Annual Affirmations
Sr Particulars Regulation Number Compliance status (Yes/No/NA) If status is No details of non-compliance may be given here.
1 Independent director(s) have been appointed in terms of specified criteria of independence and/or eligibility 16(1)(b) Yes
2 Board Composition 17(1), 17(1A) & 17(1C), 17(1D) & 17(1E) Yes
3 Meeting Of Board Of Directors 17(2) Yes
4 Quorum of board meeting 17(2A) Yes
5 Review of Compliance Reports 17(3) Yes
6 Plans for orderly succession for appointments 17(4) Yes
7 Code of Conduct 17(5) Yes
8 Fees/compensation 17(6) Yes
9 Minimum Information 17(7) Yes
10 Compliance Certificate 17(8) Yes
11 Risk Assessment & Management 17(9) Yes
12 Performance Evaluation of Independent Directors 17(10) Yes
13 Recommendation of Board 17(11) Yes
14 Maximum number of Directorships 17A Yes
15 Composition of Audit Committee 18(1) Yes
16 Meeting of Audit Committee 18(2) Yes
17 Role of Audit Committee and information to be reviewed by the audit committee 18(3) Yes
18 Composition of nomination & remuneration committee 19(1) & (2) Yes
19 Quorum of Nomination and Remuneration Committee meeting 19(2A) Yes
20 Meeting of Nomination and Remuneration Committee 19(3A) Yes
21 Role of Nomination and Remuneration Committee 19(4) Yes
22 Composition of Stakeholder Relationship Committee 20(1), 20(2) & 20(2A) Yes
23 Meeting of Stakeholders Relationship Committee 20(3A) Yes
24 Role of Stakeholders Relationship Committee 20(4) Yes
25 Composition and role of risk management committee 21(1),(2),(3),(4) Yes
26 Meeting of Risk Management Committee 21(3A) Yes
27 Quorum of Risk Management Committee meeting 21(3B) Yes
28 Gap between the meetings of the Risk Management Committee 21(3C) Yes
29 Vigil Mechanism 22 Yes
30 Policy for related party Transaction 23(1), (1A), (5), (6), & (8) Yes
31 Prior or Omnibus approval of Audit Committee for all related party transactions 23(2), (3) Yes
32 Approval for material related party transactions 23(4) Yes
33 Disclosure of related party transactions on consolidated basis 23(9) Yes
34 Composition of Board of Directors of unlisted material Subsidiary 24(1) Yes
35 Other Corporate Governance requirements with respect to subsidiary of listed entity 24(2),(3),(4),(5) & (6) Yes
36 Alternate Director to Independent Director 25(1) Yes
37 Maximum Tenure 25(2) Yes
38 Appointment, Re-appointment or removal of an Independent Director through special resolution or the alternate mechanism 25(2A) Yes
39 Meeting of independent directors 25(3) & (4) Yes
40 Familiarization of independent directors 25(7) Yes
41 Declaration from Independent Director 25(8) & (9) Yes
42 Directors and Officers insurance 25(10) Yes
43 Confirmation with respect to appointment of Independent Directors who resigned from the listed entity 25(11) NA
44 Memberships in Committees 26(1) Yes
45 Affirmation with compliance to code of conduct from members of Board of Directors and Senior management personnel 26(3) Yes
46 Policy with respect to Obligations of directors and senior management 26(2) & 26(5) Yes
47 Approval of the Board and shareholders for compensation or profit sharing in connection with dealings in the securities of the listed entity 26(6) NA
48 Vacancies in respect Key Managerial Personnel 26A(1) & 26A(2), 26A(3) NA
Any other information to be provided - Add Notes



Annexure II
III. Affirmations
Sr Particulars Compliance status (Yes/No/NA)
1 The Listed Entity has approved Material Subsidiary Policy and the Corporate Governance requirements with respect to subsidiary of Listed Entity have been complied Yes
Any other information to be provided



Annexure II
1 Name of signatory Sandhya Saravanan
2 Designation Company Secretary and Compliance Officer



Additional Half yearly Disclosure
Any Other Information for Disclosure of Loans / Guarantees / Comfort Letters / Securities Etc.
I. Disclosure of Loans/ guarantees/comfort letters /securities etc.refer note below
(A)Any loan or any other form of debt advanced by the listed entity directly or indirectly to
Entity Aggregate amount advanced during six months Balance outstanding at the end of six months
Promoter or any other entity controlled by them
Promoter Group or any other entity controlled by them
Directors (including relatives) or any other entity controlled by them
KMPs or any other entity controlled by them
(B) Any guarantee / comfort letter (by whatever name called) provided by the listed entity directly or indirectly, in connection with any loan(s) or any other form of debt availed By
Entity Type (guarantee, comfort letter etc.) Aggregate amount of issuance during six months Balance outstanding at the end of six months(taking into account any invocation)
Promoter or any other entity controlled by them
Promoter Group or any other entity controlled by them
Directors (including relatives) or any other entity controlled by them
KMPs or any other entity controlled by them
(C) Any security provided by the listed entity directly or indirectly, in connection with any loan(s) or any other form of debt availed by
Entity Type of security (cash, shares etc.) Aggregate value of security provided during six months Balance outstanding at the end of six months
Promoter or any other entity controlled by them
Promoter Group or any other entity controlled by them
Directors (including relatives) or any other entity controlled by them
KMPs or any other entity controlled by them
(D) Additional Information
II. Affirmations
Affirmations Compliance Status Company Remarks
All loans (or other form of debt), guarantees, comfort letters (by whatever name called) or securities in connection with any loan(s) (or other form of debt) given directly or indirectly by the listed entity to promoter(s), promoter group, director(s) (including their relatives), key managerial personnel (including their relatives) or any entity controlled by them are in the economic interest of the company. $intratedCg.get("CG_YN_$!integratedFillingMasterDto.cgMasterVO.anx4aAffirmComplStatus")
Name
Designation
Place
Date



Signatory Details
Name of signatory Sandhya Saravanan
Designation of person Company Secretary and Compliance Officer
Place Chennai
Date 08-Apr-2026


Investor Grievance Details
No. of investor complaints pending at the beginning of Quarter 0
No. of investor complaints received during the Quarter 0
No. of investor complaints disposed off during the Quarter 0
No. of investor complaints those remaining unresolved at the end of the Quarter 0


Disclosure of Acquisition of Shares or Voting Rights in Unlisted Companies-
The details of acquisition of shares or voting rights in unlisted companies during the quarter in terms of sub-para 1 of para A of Part A of Schedule III are given below
Any Other Information for Disclosure of Acquisition of Shares or Voting Rights in Unlisted Companies
Sr. No. Name of the unlisted company in which shares or voting rights have been acquired Date of acquisition Aggregate holding (% shares or voting rights) as at the end of the previous quarter % shares or voting rights acquired during the quarter Aggregate holding (% shares or voting rights) as at the end of the quarter


Disclosure of Imposition of Fine or Penalty
The details of imposition of fine or penalty during the quarter in terms of sub-para 20 of para A of Part A of Schedule III are given below:
Any Other Information for Disclosure of Imposition of Fine or Penalty
Sr. No. Name of the authority Nature and details of the action(s) taken or order(s) passed Date of receipt of direction or order, including any ad interim or interim orders, or any other communication from the authority Details of the violation(s)/ contravention(s) committed or alleged to be committed Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible


Disclosure of Updates to Ongoing Tax Litigations or Disputes
The updates on tax litigations or disputes in terms of sub-para 8 of para B of Part A of Schedule III read with corresponding provisions of Annexure 18 of the Master Circular are given below:

Any Other Information for Disclosure of Updates to Ongoing Tax Litigations or Disputes
Sr. No. Name of the opposing party Date of initiation of the litigation / dispute Status of the litigation / dispute as per last disclosure Current status of the litigation / dispute
1 Tangy Supplies & Solutions Private Limited Vs. office of the Commercial Tax Officer, GST 08-Apr-2024 It is a regular GST Assessment notice calling for certain information, records and clarification. Notice ref.no: ZD330424064783C Appeal filed on 13-05-2024
2 Updater Services Limited Vs. Deputy commissioner (CT) ST - III , Large Tax Payers Unit, Nandanam, 16-Apr-2024 As per the rectification order dated 16.04.2024 vide ref.no: ZD330424125254T, the demand amount has been reduced andThe Company has already paid the GST amount and it is expected that, the Company will get the order in its favour during appeal Appeal filed on 12-07-2024
3 Updater Services Limited Vs. Deputy Commissioner (CT) Jurisdiction: LTU-DC3: Tamil Nadu. 24-Apr-2024 The order has been passed under section 73 of TNGST Acts amounting to Rs. 41,60,998/-. The basis of order is reconciliation difference for Excess utilization of Input tax credit and Trade payable difference. - it is a regular GST Assessment notice calling for certain information, records and clarification. Notice ref.No: ZD330424187283E Appeal filed on 23-07-2024
4 Washroom Hygiene Concepts Private Limited Vs. office of Commercial Taxes, Noida Sector-10, Uttar Pradesh 27-Apr-2024 The order has been passed under section 73 of UPGST Acts amounting to Rs. 24,662/- The basis of order is reconciliation difference for liability. The Subsidiary company (Washroom Hygiene Concepts Private Limited) is exploring all legal options including filing appeal before the Appellant authority. Notice ref.No: ZD0904244136098 Demand Amount fully paid and Closed
5 Avon Solutions & Logistcis Pvt Ltd Vs. office of the Commercial Tax Officer, GST 26-Apr-2024 The order has been passed under section 73, total amounting to Rs. 9,12,171/- The basis of order is reconciliation difference for Excess ITC Claimed. Based on the company's assessment, the Order is devoid of merits and the financial amount is expected to be NIL. The company is exploring all legal options including filing appeal before the Appellant authority. Notice ref.No: ZD3304242062123 Closed - Waiver Scheme
6 Stanworth Management Private Limited Vs. office of the Assistant Commissioner, Alwarpet, Tamil Nadu 29-Apr-2024 The order has been passed under section 73 of TNGST Act, 2017 amounting to Rs. 2,36,140/- The basis of order is reconciliation difference for Excess ITC claimed. The Subsidiary Company is exploring all legal options including filing appeal before the Appellant authority. Notice ref.No: ZD0904244136098 Appeal filed on 10-7-2024
7 Avon Solutions & Logistics Private Limited Vs. office of Deputy Commissioner, Telangana GST 30-Apr-2024 The order has been passed under section 73 of TGST Act, 2017 amounting to Rs. 6,32,149/- The basis of order is reconciliation difference for Excess ITC claimed. Subsidiary Company is exploring all legal options including filing appeal before the Appellant authority Notice ref.No: ZD360424085500J Writ to be file
8 Updater Services Limited Vs. Central Board of Direct Taxes 05-Oct-2024 The company has received a favourable order under section 119(2)(b) of the Income Tax Act, 1961 for assessment year 2019-20 with refund of INR 10,67,82,660. The Company is in the process of persuading and claiming the refund The Company received the order for claiming the refund amount of Rs. 10,46,82,343.00
9 Updater Services Limited Vs. - office of Deputy Commissioner, Kolkata south, West Bengal - GST 04-Jul-2024 The order has been passed under section 73 amounting to Rs. 1,51,154/- The basis of order is reconciliation difference for Excess ITC claimed. - it is a regular GST Assessment notice calling for certain information, records and clarification. The company is exploring all legal options including filing appeal before the Appellant authority. Notice ref.No: ZD1907240064957 Closed - Waiver Scheme
10 Updater Services Limited Vs. office of the Assistant Commissioner, Puducherry GST 10-Jul-2024 The order has been passed under section 74 amounting to Rs. 63,723/- .it is a regular GST Assessment notice calling for certain information, records and clarification The company (Updater Services Limited ) is exploring all legal options including filing appeal before the Appellant authority. Notice ref.No:ZD340724000436P Rectification letter filed on 02-08-2024
11 Updater Services Limited Vs. office of Deputy Commissioner, Tamil Nadu GST 10-Jul-2024 The order has been passed under section 73 amounting to Rs. 42,091/- The basis of order is reconciliation difference of exempt supplies. Notice ref.No: ZD3307241326885 Closed - Waiver Scheme
12 Tangy Supplies Solutions Pvt Ltd Vs. office of Commercial Tax Officer, Kundrathur, Tamil Nadu 08-Aug-2024 The order has been passed under section 73 amounting to Rs. 4,25,140/- The basis of order is reconciliation difference for Excess ITC claimed. it is a regular GST Assessmentnotice calling for certain information, records and clarification. Subsidiary company is exploring all legal options including filing appeal before the Appellant authority. Notice ref.no: ZD330824061702H Closed - Waiver Scheme
13 Updater Services Limited Vs. Deputy commissioner (CT) ST - III , Large Tax Payers Unit, Nandanam - GST 09-Aug-2024 The rectification order dated 09.08.2024 vide ref.no: ZD330224121228W, had reduced the amount to Rs 14,99,641 /- (inl. penalty). against original demand of Rs. 2,31,94,103/- (incl. penalty) The basis of order is reconciliation difference for Excess ITC claimed.Based on the company (Updater Services Limited)'s assessment, the Order is devoid of merits and the financial amount is expected to be NIL. The company (Updater Services Limited ) is exploring all legal options including filing appeal before the Appellant Appeal filed on 08-11-2024
14 Updater Services Limited - office of Sales Tax Officer, Avato, Delhi GST 17-Aug-2024 The order has been passed under section 73 amounting to Rs. 2,89,373/- The basis of order is reconciliation difference for Output tax and Excess ITC claimed. Based on the Company's assessment, the Order is devoid of merits and the financial amount is expected to be NIL. The Company is exploring all legal options including filing appeal before the Appellant authority. Notice ref.No: ZD0708240634068 Appeal filed on 15-11-2024
15 Updater Services Limited office of Deputy Commissioner, DGSTO-5, Bengaluru, Karnataka 20-Aug-2024 The order has been passed under section 73 amounting to Rs. 1,21,63,262/- The basis of order is Non payment of GST on SEZ supplies. Based on the Company's assessment, the Order is devoid of merits and the financial amount i expected to be NIL. The Company is exploring all legal options including filing appeal before the Appellant authority. Notice ref.No: ZD290824071981U Tribunal Appeal to be file
16 Avon Solutions & Logistics Pvt Ltd - office of Deputy Commissioner, Telangana 23-Aug-2024 The order has been passed under section 73 amounting to Rs. 2,67,443.68/- The basis of order is reconciliation difference for Excess ITC claimed, Outward supply, Excess Claim of ITC reversal against Exempted supply. Based on Avon's assessment, the Order is devoid of merits and the financial amount is expected to be NIL. Avon is exploring all legal options including filing appeal before the Appellant authority Notice ref.No: ZD3608240946420 Closed - Waiver Scheme
17 Avon Solutions & Logistics Limited Vs. office of Assistant Commissioner, T Nagar, Tamil Nadu 30-Aug-2024 The order has been passed under section 73 amounting to Rs. 21,74,840/- The basis of order is reconciliation difference for Outward supply, Excess Claim of ITC on account of nonreconciliation of ITC and on exempt supplies. Based on the Avon's assessment, the Order is devoid of merits and the financial amount is expected to be NIL. The Subsidiary company Avon is exploring all legal options including filing appeal before the Appellant authority. Notice ref.No: ZD330824283699O Writ Filed on 02-09-2025
18 Updater Services Limited Vs. office of Assistant Commissioner, Noida, UttarPradesh 30-Aug-2024 The order has been passed under section 73 amounting to Rs. 18,57,291/- for the Tax period Apl 2019 - Mar 2020 The basis of order is reconciliation difference for Excess ITC utilized compare with GSTR 2A vs 3B, ITC availed against Cancelled Supplier, ineligible credit utilized and Late return filed against Interest.Notice ref No: ZD0908243373825 Appeal filed on 26-07-2025
19 Updater Services Limited Vs. office of Superintendent, Ramavarappadu, Vijayawada, Andhra Pradesh 30-Aug-2024 The order has been passed under section 73 amounting to Rs. 2,13,341/- for the tax period Apl 2019 - Mar 2020. The basis of order is reconciliation difference for Excess ITC claimed. Based on the Company's assessment, the Order is devoid of merits and the financial amount is expected to be NIL. The Company is exploring all legal options including filing appeal before the Appellant authority. Notice ref.No: ZD3708240273764 Appeal filed on 13-09-2024
20 Updater Services Limited Vs. office of Joint Commissioner, Madhapur, Telangana 31-Aug-2024 The order, dated 31.08.2024, demanded Rs. 97,18,555 (only tax value). In response, we filed a rectification request on the GST portal, wherein the tax demand was dropped. However, a penalty of Rs. 9,71,853 was mistakenly imposed. Revised order received
21 Avon Solutions & Logistics Pvt Ltd Vs. office of Assistant Commissioner, T Nagar, Tamil Nadu 31-Aug-2024 The order has been passed under section 73 amounting to Rs. 7,70,444/- for the FY 2019-20 The basis of order is reconciliation difference for Excess Claim of ITC.Based on the Avon's assessment, the Order is devoid of merits and the financial amount is expected to be NIL. Avon is exploring all legal options including filing appeal before the Appellant authority. Notice ref.No: ZD3308243108693 Writ Filed on 02-09-2025
22 Updater Services Limited Vs. office of Joint Commissioner, Madhapur, Telangana 01-Sep-2024 The order, dated 20.12.2024, initially demanded Rs. 9,71,843, (only penalty). In response, we filed a rectification request on the GST portal. Wherein the demand was reduced for Rs. 38,890, (Only Penalty). We intend to seek Appeal for this erroneous penalty. Appeal filed on 01-11-2025
23 Athena BPO Pvt Ltd Vs. Income tax Department 09-May-2024 Department has raised notice and have disallowed deduction u/s 80JJAA due to non filing of form 10 DA for FY 22-23 We have filed Form 10DA which is also reflecting in the income tax site, Appeal has been filed with income tax department u/s 250 for the same Demand Order: 36,25,998; Tax Amount : 36,25,998 Appeal filed on 17.11.2024
24 Athena BPO Pvt Ltd Vs GST Department 28-Aug-2024 Department has raised notice primarily on account of sales made from Maharashtra to clients for service rendered in karnataka, departmet incorrectly assumed that these sales are made to karnataka branch and levied gst on the same for FY 19-20 Appeal form has been filed with GST department u/s 107 with the relevant submission explaining that the gst has been correctly discharged to clients and not to the branch. Demand Order 3,17,01,776; Tax Amount - 1,52,33,049; Interest/ penalty - 1,64,68,727 Appeal filed on 26.11.2024
25 Athena BPO Pvt Ltd Vs. GST Department 02-Jun-2024 Department has raised notice on account of ineligible input credit for Capex for FY 18-19 We are going to take amnesty from the department under GST amnesty scheme 2024 once it is available demand order: 39,22,128; Tax Amount 18,30,204 ; Interest / Penalty - 20,91,924 Appeal filed on 06-01-2025
26 Athena BPO Pvt Ltd Vs. Income tax Department 25-May-2023 Department has raised notice on account of excess refund given for FY 13-14 Rectification u/s 154 has been filed with the income tax department as the authorities have clubbed both interest and tax amount together and claiming interest compoent as excess refund Demand Order 35,11,517; Tax Amount - 35,11,517 Appeal filed on 03-04-2024
27 Denave India Pvt ltd vs CIT(Appeal) of Income tax department 01-Apr-2019 CIT Appeal has been filed on 04.01.2019 against the assessment order received u/s 143(3) on 11.12.2018 for AY 2016-17. Ground wise submission have been made on 24.09.2019, 23.10.2019, 05.11.2019, 14.01.2021, 04.01.2022 and 19.08.2023 Virtual hearing of CIT(A) conducted on 26.02.24. Now awaiting for CIT(A) order
28 Denave India Pvt ltd vs CIT(Appeal) of Income tax department 21-Oct-2021 CIT Appeal has been filed on 21.10.2021 against the assessment order received u/s 143(3) on 25.09.2021 for AY 2018-19. Ground wise submission have been made on 14.11.2022 and 18.09.2023 Virtual hearing of CIT(A) conducted on 28.08.24. Now awaiting for CIT(A) order
29 Denave India Pvt ltd vs CIT(Appeal) of Income tax department 22-Oct-2022 CIT Appeal has been filed on 22.10.2022 against the assessment order received u/s 143(3) on 29.09.2022 for AY 2020-21. Ground wise submission have been made on 14.11.2023 and 19.08.2024 Hearing date has not been alloted yet
30 Denave India Pvt ltd vs CIT(Appeal) of Income tax department 27-Mar-2024 CIT Appeal has been filed on 27.03.2024 against the assessment order received u/s 143(3) on 13.03.2024 for AY 2022-23. Ground wise submission have been made on 19.08.2024 Hearing date has not been alloted yet
31 Matrix Business Services India Private Limited vs Income tax department (NATIONAL FACELESS APPEAL CENTRE) 03-Jan-2023 Intial Notice received on 27.06.2022 for which response submitted on 08.07.22, 21.10.22, 28.12.22 and appeal on 01.03.23. Partial refund received on 04.3.2023. Waiting for hearing
32 Matrix Business Services India Private Limited vs GST Comissioner office Noida, Uttarpradesh 22-Sep-2023 GST SC notice ZD0909232339042 was received on 22.09.23 regarding ITC claimed in FY 2017-2018. The demand order was received on 28.12.23, vide order no. ZD0912236247765. A personal hearing took place on 21.09.23, and an appeal was filed on 28.03.24 after the clarification was submitted. We received the final order no. ZD0912241095993 on 05.12.24. Rs. 27,808/- is yet to be paid, with the due date on 31.03.25
33 Matrix Business Services India Private Limited vs GST Comissioner office Noida, Uttarpradesh 12-May-2023 GST SC notice ZD091223048133P was received on 05.12.23 regarding ITC claimed in FY 2018-2019. The demand order was received on 22.04.24, vide order no. ZD090424302421U. A personal hearing took place on 25.09.23, and an appeal was filed on 21.07.24 after the clarification was submitted. We received the final order no. ZD091224109485E on 05.12.24. Rs. 54575/- is yet to be paid, with the due date on 31.03.25
34 Updater Services Limited vs GST Commercial Tax Officer, Chengalpattu 01-Feb-2025 The order has been passed under section 74 amounting to Rs. 33,896/- The basis of order is reconciliation difference for ITC Reversal for Exempted Supplies.Based on the Company - Updater Services Limited’s assessment, we accept to pay and close the same Appeal filed on 30-04-2025
35 Avon Solutions & Logistics Private Limited vs. office of Deputy Commissioner, Telangana GST 01-Feb-2025 The order has been passed under section 73 amounting to Rs. 33,328/- The basis of order is reconciliation difference for ITC Reversal for Exempted Supplies. Based on the Subsidiary company’s assessment, it has been decided to pay and close the same. Demand Amount fully paid and Closed
36 Washroom Hygiene Concepts Private Limited vs office of Superintendent, Wazirpur, Delhi 04-Feb-2025 The order has been passed under section 74 amounting to Rs. 23,37,712/- The basis of order is reconciliation difference for Excess ITC Claimed. Based on the Subsidiary Company’s assessment, the Order is devoid of merits and the financial amount is expected to be NIL. The Subsidiary company is exploring all legal options including filing Writ Petition. Appeal filed on 15-04-2025
37 Updater Services Limited vs Office of the Joint Commissioner, Madhapur, Telangana GST 06-Feb-2025 The rectification order has been passed under section 73 amounting to Rs. 4,27,798/- against the order amounting to Rs. 1,06,90,408/- dated September 01st, 2024. Based on the Company - Updater Services Limited’s assessment, Appeal to be filed Appeal filed on 06-05-2025
38 Avon Solutions & Logistics Private Limited vs Office of Assistant Commissioner Bhabanipur, Kolkata, South West Bengal 07-Feb-2025 The order has been passed under section 73 amounting to Rs. 1,44,263/- The basis of order is reconciliation difference for ITC tax reversible against cancelled vendors. Based on the Subsidiary company’s assessment, Appeal to be filed Appeal filed on 20-05-2025
39 Updater Services Limited vs e office of Deputy Commissioner, Bengaluru, Karnataka 19-Feb-2025 The order has been passed under section 73 of KGST Act, 2017, amounting to Rs. 85,71,501/- The basis of the order is Non-payment of GST on SEZ supplies. Based on the company’s assessment, the Order is devoid of merits and the financial amount is expected to be NIL, Appeal to be filed. Notice Reference No.ZD290225076050M Appeal filed on 15-04-2025
40 Updater Services Limited vs office of Deputy Commissioner, Chennai 22-Feb-2025 The order has been passed under section 73 amounting to Rs. 6,52,27,852/- The basis of the order is Interest on unbilled revenue at end of the financial year and Tax liability on disallowance of Credit notes for the F.Y 2020-21. Based on the company’s assessment, the Order is devoid of merits and the financial amount is expected to be NIL. Further, the company is exploring all legal options including filing Writ / Appeal before the Appellant authority. Notice Reference No.ZD330225231416S Writ filed on 17-04-2025
41 Deputy commisioner of Income tax, Central circle 2(3), Chennai. 08-May-2025 Case Dismissed During the year ended March 31, 2023, the Company has received an order under section 263 of the Income Tax act, 1961 for AY 2017-18. As per given order, there are certain adjustments relating to buy back of shares which were added to the total taxable income amounting to Rs. 1420.19 Million (Tax demand of Rs. 410.72 Million). The Company had filed an appeal with Comissioner of Income Tax Appeal against said order. Management is confident of a favourable outcome on this matter and hence no provision is considered necessary as on date. The major grounds on which the order was passed is as follows: 1) Amount of distributed income (Amount paid on buy back(-) Amount received at the time of issue) subject to tax @ 20% as given under section 115QA. The Company is of the view that since the buyback has taken place pursuant to Section 391 to 394 of Companies Act 2013. 2) Interest on working capital has been disallowed since the department has contested that the proceeds of working capital has been utilised towards buy back of shares 3) Capital gain u/s 56(2)(viia) on buy back of shares for the difference between FMV of shares and buy back price An update on the above order received dated 27th March 2025 as, The Commissioner of Income Tax (Appeals) [CIT(A)] has passed an order, as attached herewith, with the following directions: Section 56(2)(viia): The CIT(A) has accepted the company’s submission and directed the Assessing Officer (AO) to delete the addition made under Section 56(2)(viia). Interest Expenditure: The CIT(A) has accepted the company’s submission and directed the AO to delete the disallowance made under Section 36(1)(iii) concerning interest expenditure incurred for buyback transactions. It was concluded that such expenditure does not qualify as capital expenditure and should instead be treated as revenue expenditure. Section 115QA (Buyback Tax): The CIT(A) has upheld the order of the CIT/AO regarding the levy of buyback tax. UDS has filed an appeal (No. CIT(A), Chennai–19/10951/2016–17) against the income-tax order dated 27 March 2025 passed by the CIT(A) under Section 250 for the Assessment Year 2017–18 and. This appeal is against the order passed by the learned CIT(A) under section 250 of the Act dated 27 March 2025, with regard to sustainment of levy of tax under section 115QA of the Act.Pursuant to the Commissioner of Income‑tax (Appeals)’s order dated 27 March 2025 in Assessment Year 2017–18, the Department has filed its own Appeal No. 1616/CHNY/2025 on 31 May 2025 before the ITAT, challenging those grounds permitted by the CIT(A). Given that both UDS’s appeal (No. CIT(A) Chennai‑19/10951/2016–17) and the Department’s appeal pertain to the same assessment year and substantially overlapping legal issues, it is submitted that both appeals be consolidated and heard together by the Tribunal. The refund of Rs. 167.76 Million has been credited on 16th october 2025 with effect to the CIT(A). The ITAT had passed the order on 14th November 2025 wherein they have remitted the matter back to the file of the Assessing Officer (‘AO’) for framing a denovo / fresh assessment considering the size and complexity of the issues, particularly valuation under Rule 11UA, factual nexus between borrowed funds and buy-back payment, and nature of the scheme under Companies Act. The ITAT has remitted the matter back to the Assessing Officer for passing a fresh order on all three issues.
42 Assistant commisioner of Income tax, Central circle 2(3), Chennai. 31-May-2025 Case Dismissed During the year ended March 31, 2023, the Company has received an order under section 263 of the Income Tax act, 1961 for AY 2017-18. As per given order, there are certain adjustments relating to buy back of shares which were added to the total taxable income amounting to Rs. 1420.19 Million (Tax demand of Rs. 410.72 Million). The Company had filed an appeal with Comissioner of Income Tax Appeal against said order. Management is confident of a favourable outcome on this matter and hence no provision is considered necessary as on date. The major grounds on which the order was passed is as follows: 1) Amount of distributed income (Amount paid on buy back(-) Amount received at the time of issue) subject to tax @ 20% as given under section 115QA. The Company is of the view that since the buyback has taken place pursuant to Section 391 to 394 of Companies Act 2013. 2) Interest on working capital has been disallowed since the department has contested that the proceeds of working capital has been utilised towards buy back of shares 3) Capital gain u/s 56(2)(viia) on buy back of shares for the difference between FMV of shares and buy back price An update on the above order received dated 27th March 2025 as, The Commissioner of Income Tax (Appeals) [CIT(A)] has passed an order, as attached herewith, with the following directions: Section 56(2)(viia): The CIT(A) has accepted the company’s submission and directed the Assessing Officer (AO) to delete the addition made under Section 56(2)(viia). Interest Expenditure: The CIT(A) has accepted the company’s submission and directed the AO to delete the disallowance made under Section 36(1)(iii) concerning interest expenditure incurred for buyback transactions. It was concluded that such expenditure does not qualify as capital expenditure and should instead be treated as revenue expenditure. Section 115QA (Buyback Tax): The CIT(A) has upheld the order of the CIT/AO regarding the levy of buyback tax. UDS has filed an appeal (No. CIT(A), Chennai–19/10951/2016–17) against the income-tax order dated 27 March 2025 passed by the CIT(A) under Section 250 for the Assessment Year 2017–18 and. This appeal is against the order passed by the learned CIT(A) under section 250 of the Act dated 27 March 2025, with regard to sustainment of levy of tax under section 115QA of the Act.Pursuant to the Commissioner of Income‑tax (Appeals)’s order dated 27 March 2025 in Assessment Year 2017–18, the Department has filed its own Appeal No. 1616/CHNY/2025 on 31 May 2025 before the ITAT, challenging those grounds permitted by the CIT(A). Given that both UDS’s appeal (No. CIT(A) Chennai‑19/10951/2016–17) and the Department’s appeal pertain to the same assessment year and substantially overlapping legal issues, it is submitted that both appeals be consolidated and heard together by the Tribunal. The refund of Rs. 167.76 Million has been credited on 16th october 2025 with effect to the CIT(A). The ITAT had passed the order on 14th November 2025 wherein they have remitted the matter back to the file of the Assessing Officer (‘AO’) for framing a denovo / fresh assessment considering the size and complexity of the issues, particularly valuation under Rule 11UA, factual nexus between borrowed funds and buy-back payment, and nature of the scheme under Companies Act. The ITAT has remitted the matter back to the Assessing Officer for passing a fresh order on all three issues.
43 Updater Services Limited vs Office of Deputy Commissioner, Hyderabad, Telangana 10-Nov-2025 The order has been passed under section 73 amounting to Rs. 2,32,862/- The basis of order is under declaration of Ineligible ITC Appeal to be file
44 Updater Services Limited vs Office of Deputy Commissioner, Hyderabad, Telangana 06-Dec-2025 The order has been passed under section 73 amounting to Rs. 2,34,786/- The basis of order is under declaration of Ineligible ITC. Appeal to be file
45 Updater Services Limited vs Office of Commercial Tax officer, Chennai, Tamil Nadu 15-Dec-2025 The order has been passed under section 74 amounting to Rs. 3,56,13,030/- The basis of order is Turnover difference between GSTR 3B vs GSTR 9, under declaration of Ineligible ITC, and ITC Reversal for Exempted supplies. Appeal to be file
46 Updater Services Limited vs Office of Commercial Tax officer, Chennai, Tamil Nadu 16-Dec-2025 The order has been passed under section 74 amounting to Rs. 41,57,398/- The basis of order is Turnover difference between GSTR 3B vs GSTR 9, and under declaration of Ineligible ITC Appeal to be file
47 Updater Services Limited vs Office of Deputy Commissioner, Chennai, Tamil Nadu 20-Dec-2025 The order has been passed under section 73 amounting to Rs. 11,06,850/- The basis of order is Disallowance of ineligible ITC and Disallowance of ITC claimed return defaulters & tax non payers . Appeal to be file
48 STANWORTH MANAGEMENT PRIVATE LIMITED Vs Office of the Assistant Commissioner, Chennai, Tamil Nadu 22-Dec-2025 The order has been passed under section 73 amounting to Rs. 2,798/- The basis of order is Interest on ITC to be reversed on non-business transactions & exempt supplies. Appeal to be file
49 Updater Services Limited vs Office of the Superintendent, Pune, Maharashtra 23-Dec-2025 The order has been passed under section 74 amounting to Rs. 26,70,360/- The basis of order is Short payment of tax on Housekeeping cleaning services fall composite supply u/s 8 of CGST Act,2017. Appeal to be file
50 Updater Services Limited vs Office of the Superintendent, Pune, Maharashtra 23-Dec-2025 The order has been passed under section 73, amounting to Rs. 7,10,104/- The basis of order is Non-Reversal of Input tax credit availed & utilized on purchase falling under blocked credit u/s 17(5) of the act. Appeal to be file
51 Updater Services Limited vs Office of Deputy Commissioner, Bengaluru, Karnataka 29-Dec-2025 The order has been passed under section 73 amounting to Rs. 1,66,140/- The basis of order is Excess claim of ITC in inward supply. Appeal to be file
52 Washroom Hygiene Concepts Private Limited vs Office of the Commercial Tax Officer, Chennai, Tamil Nadu 29-Dec-2025 The order has been passed under section 73 amounting to Rs. 1,840/- The basis of order is Excess claim of ITC in inward supply. Appeal to be file
53 Fusion Foods and Catering Private Limited vs Office of the Assistant Commissioner, Chennai, Tamil Nadu 29-Dec-2025 The order has been passed under section 73 amounting to Rs. 1,01,42,848 /- The basis of order is Supply to SEZs without payment of tax. Appeal to be file
54 Avon Solutions & Logistics Private Limited vs office of Deputy Commissioner, Telangana 31-Dec-2025 The order has been passed under section 73 amounting to Rs. 2,06,450/- The basis of order is Excess Claim of ITC. Appeal to be file
55 Updater Services Limited vs Office of the Superintendent, Pune, Maharashtra 23-Dec-2025 The order has been passed under section 74 amounting to Rs. 18,19,524/- The basis of order is Short payment of tax on Housekeeping cleaning services fall composite supply u/s 8 of CGST Act,2017. Appeal to be file
56 Updater Services Limited Vs. office of the Assistant Commissioner, Puducherry GST 12-Jul-2024 The order has been passed under section 74 amounting to Rs. 1,01,897/- .it is a regular GST Assessment notice calling for certain information, records and clarification The company (Updater Services Limited ) is exploring all legal options including filing appeal before the Appellant authority. Notice ref.No :ZD340724000547K Appeal filed on 08-10-2024
57 Updater Services Limited vs GST Commercial Tax Officer, Chengalpattu 23-Jan-2026 The order has been passed under section 74 amounting to Rs. 40,83,637/- The basis of order is Turnover difference between GSTR 3B vs GSTR 9, Wrongly availed ITC on Travelling Expenses, Wrongly availed ITC on Insurance Expenses, and under declaration of Ineligible ITC on Unamortized uniform and shoe cost. Notice ref.No. ZD3301261584887 Appeal to be file
58 Updater Services Limited vs GST Commercial Tax Officer, Chengalpattu 23-Jan-2026 The order has been passed under section 74 amounting to Rs. 21,99,560/- The basis of order is Wrongly availed ITC on Insurance Expenses. Notice ref.No. ZD330126159158F Appeal to be file
59 Updater Services Limited vs GST Commercial Tax Officer, Chengalpattu 23-Jan-2026 The order has been passed under section 74 amounting to Rs. 1,30,34,703 /- The basis of order is Wrongly availed ITC on Travelling Expenses, Wrongly availed ITC on Insurance Expenses, and under declaration of Ineligible ITC on Hotel and various supplies and Food & Drinks expenses. Notice ref.No. ZD3301261598953 Appeal to be file
60 Updater Services Limited vs GST Commercial Tax Officer, Chengalpattu 24-Jan-2026 The order has been passed under section 74 amounting to Rs. 65,38,972 /- The basis of order is ITC Reversal of Exempted Supplies, Sundry Creditor, and Expenses payable under RCM.Notice ref.No. ZD330126170109N Appeal to be file
61 Updater Services Limited vs GST Commercial Tax Officer, Chengalpattu 24-Jan-2026 The order has been passed under section 74 amounting to Rs. 801 /- The basis of order is ITC Reversal of Exempted Supplies.Notice ref.No. ZD330126170154S Appeal to be file
62 Updater Services Limited vs GST Joint Commissioner Appeals, Chennai 05-Aug-2025 The revised order has been passed under section 73 amounting to Rs. 7,06,672/- The basis of the revised order pursuant to the appeal dated 23-11-2023, thereby reducing the demand amount from Rs.17,93,465/- to Rs.7,06,672/- under Sec 73 of the CGST Act, 2017, vide reference no: ZD330825043057G. The basis of order is reconciliation of differences for Input Mismatch (GSTR 3B vs GSTR 2A)Notice ref.No. ZD330825043057G Tribunal Appeal to be file
63 Updater Services Limited vs Additional Commissioner GST Appeals, Pondicherry 09-Feb-2026 The revised order has been passed amounting to Rs. 40,000/- The basis of the revised order pursuant to the appeal dated 08-10-2024, thereby reducing the demand amount from Rs.1,01,897/- to revised demand amount of Rs.40,000/- of the CGST Act, 2017, vide reference no: 39/2026 (GSTA-I)(ADC). The basis of order is reconciliation of differences for Input Mismatch (GSTR 3B vs GSTR 2A)Notice ref. No. 39/2026 (GSTA-I)(ADC) Tribunal Appeal to be file