Project Samadhan Bharat // 10 Statutory Documents Evidence Engine

1. Citizen Voice Ingestion (Phase 1) 22 Indic Languages

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HuBERT 768-dim (Tamil Accent) CER: 1.2% | SNR: 23.4 dB

2. Autonomous Pipeline Latency 79.1 ms

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Vernacular Voice Ingestion (131 ms)

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Delivery Estoppel: CGST Sec 16(2)(b)

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Tri-Statutory Clawback: IT 43B(h) & GST

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UIDAI Aadhaar e-Sign HITL Gate

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Core Banking Auto-Debit (ISO 20022 pacs.008)

3. Dual-Split Financial Recovery

Principal Invoiced: ₹ 10,00,000

MSMED 20.25% Interest: + ₹ 42,188

LEG A (MSME Payout): ₹ 10,42,188

IT Sec 43B(h) Tax (26%): ₹ 2,60,000

GST 16(2) ITC + 18% Int: ₹ 2,00,400

LEG B (Govt Treasury): ₹ 4,60,400

TOTAL AUTO-DEBIT: ₹ 15,02,588

Official Government Evidence Dossier (10 Verified Documents)

Compiled under MSMED Act, CGST Act, Income Tax Act, CPC, and BSA 2023

MSMED FORM 1

Micro & Small Enterprises Facilitation Council (MSEFC)

FORM 1: APPLICATION FOR ARBITRATION & STATUTORY DELAYED PAYMENT CLAIM

Under Section 18(1) read with Sections 15 & 16 of the MSMED Act, 2006

Reference No:	MSEFC/TN/CHN/2026/LIVE-VOICE	Filing Date:	29-10-2026 12:25:00 IST
Claimant (Supplier):	Bala Venkat Enterprises (Udyam: UDYAM-TN-02-0081291)	Enterprise Type:	Small Manufacturing Enterprise
Respondent (Buyer):	Subiksha Industries Chennai (GSTIN: 33AABCS4412K1Z9)	Invoice Sum:	₹ 10,00,000 (65 Days Overdue)

1. STATUTORY STATEMENT OF CLAIM:
The Claimant supplied commercial goods on tax invoice. Pursuant to Section 15 of the MSMED Act, payment was mandatorily due within forty-five (45) days. The statutory period expired with zero remittance from Respondent.

SECTION 16 MANDATORY COMPOUND INTEREST (3x RBI BANK RATE = 20.25% p.a.):
• Principal Claimed: ₹ 10,00,000
• Statutory Compound Interest: ₹ 42,188
• Total Liquidated Demand Payable to Vendor (Leg A): ₹ 10,42,188

MSEFC COUNCIL SEAL
TAMIL NADU

Shri S. Ranganathan, IAS
Chairperson, MSEFC

GSTN ESTOPPEL

Goods and Services Tax Network (GSTN)

CERTIFICATE OF PHYSICAL DELIVERY & STATUTORY ESTOPPEL

Under Section 16(2)(b) of the CGST Act, 2017

e-Way Bill No:	EWB-9921-0021-4819	Transit Status:	DELIVERY VERIFIED (FASTag RFID)
Consignor:	Bala Venkat Enterprises (Udyam: UDYAM-TN-02-0081291)	Consignee:	Subiksha Industries Chennai (GSTIN: 33AABCS4412K1Z9)
GSTR-2B Status:	MATCH CONFIRMED	Claimed ITC:	₹ 1,80,000 (18% Component)

LEGAL DOCTRINE OF STATUTORY ESTOPPEL:
The Buyer availed 100% Input Tax Credit on this invoice in GSTR-3B. Under Section 16(2)(b), claiming credit requires physical receipt. The Buyer is legally estopped from claiming non-delivery or dispute.

GSTN FRAUD ANALYTICS

Principal Director of Systems
GSTN New Delhi

INCOME TAX CPC

Income Tax Department, Ministry of Finance

PRIMA FACIE ADJUSTMENT & STATUTORY EXPENSE DISALLOWANCE

Under Section 143(1)(a)(iv) read with Section 43B(h) of the Income Tax Act, 1961

Assessee (Buyer):	Subiksha Industries Chennai (GSTIN: 33AABCS4412K1Z9)	Assessment Year:	2027-28
Disallowed Expense:	₹ 10,00,000	Tax Rate:	26.0% (Corporate + Cess)

EXCHEQUER TAX DEMAND (SECTION 43B(h)):
Unpaid MSME expenditure is disallowed and added back to taxable profits.
• Disallowed Add-back: ₹ 10,00,000
• Direct Corporate Tax Payable: ₹ 2,60,000

CENTRAL PROCESSING CENTRE
BENGALURU

Pr. Commissioner of Income Tax
CPC Systems

FORM GST DRC-01A

Central Board of Indirect Taxes and Customs (CBIC)

FORM GST DRC-01A // INTIMATION OF TAX ASCERTAINED AS PAYABLE

Under Section 73(5) / 74(5) read with Rule 142(1A) of CGST Rules, 2017

Notice Ref:	CBIC/DRC01A/2026/GST-REV-8841	Taxpayer GSTIN:	33AABCS4412K1Z9
Ineligible ITC:	₹ 1,80,000 (Sec 16(2) Proviso)	Sec 50 Interest:	₹ 20,400 (Sec 50)
Total GST Demand:	₹ 2,00,400

Buyer availed ITC but failed to pay supplier within 180 days. You are given 48 hours to furnish UTR or face coercive recovery under Section 79.

CBIC AUDIT DIVISION

Joint Commissioner of Central Tax
Enforcement Division

FORM GST DRC-22

Central Board of Indirect Taxes and Customs (CBIC)

FORM GST DRC-22 // PROVISIONAL ATTACHMENT OF BANK ACCOUNTS

Under Section 83 & Section 79(1)(c) of CGST Act, 2017

Warrant Ref:	DRC-22/GST/EZ/2026/ATTACH-8841	Target Bank:	State Bank of India & HDFC Bank
Total Lien Sum:	₹ 15,02,588

PROVISIONAL ATTACHMENT ORDER:
Bank accounts placed on immediate debit-freeze pursuant to Supreme Court ratio in Radha Krishan Industries v. State of HP (2021).

CBIC ATTACHMENT WARRANT

Commissioner of Central Tax
Chennai Commissionerate

IT SEC 226(3)

Tax Recovery Office, Department of Revenue

STATUTORY GARNISHEE NOTICE UNDER SECTION 226(3)

Under Section 226(3) of the Income Tax Act, 1961

Target Garnishee:	Branch Manager, State Bank of India, Corporate Branch
Remittance Sum:	₹ 15,02,588

You are peremptorily required to remit money due to Assessee. Failure to remit deems bank manager as Assessee in Default under Section 226(3)(x).

TAX RECOVERY OFFICE

Shri K. Swaminathan, IRS
Tax Recovery Officer (TRO-IV)

CPC FORM 15-H

Execution Court of Competent Civil Jurisdiction

GARNISHEE ATTACHMENT ORDER (FORM 15-H)

Under Order XXI Rule 46 read with Section 60 of the Code of Civil Procedure, 1908

Decree Holder:	Bala Venkat Enterprises (Udyam: UDYAM-TN-02-0081291)	Judgment Debtor:	Subiksha Industries Chennai (GSTIN: 33AABCS4412K1Z9)
Decree Sum:	₹ 10,42,188

Civil court prohibitory warrant restraining garnishee bank from releasing debts due to judgment debtor.

CIVIL EXECUTION BENCH

Registrar of Execution
Commercial Court

ISO 20022 PACS.008

Reserve Bank of India / National Financial Clearing House

INTERBANK SETTLEMENT RECEIPT // ISO 20022 pacs.008 DIRECT DEBIT

Under the Payment and Settlement Systems Act, 2007 (PSSA)

Message Standard:	pacs.008.001.08 Financial Direct Debit	Settlement UTR:	CMS9921481029198301
Total Balance Swept:	₹ 15,02,588

DUAL-SPLIT RTGS DISBURSEMENT:
• Split Leg A (To MSME Vendor): ₹ 10,42,188 [SETTLED]
• Split Leg B (To National Treasury): ₹ 4,60,400 [SWEPT TO e-KUBER]

RBI CLEARING SWITCH

Chief General Manager
RBI Core Banking Systems

AADHAAR E-SIGN

Sovereign Adjudication Authority, Government of India

HUMAN-IN-THE-LOOP (HITL) ADJUDICATION ORDER // ARTICLE 14 SAFEGUARD

Under Article 14 of the Constitution of India read with IT Act 2000 (Section 3A e-Sign)

Adjudication Ref:	DPI-PSB/ADJ/2026/LIVE-402	Authentication:	UIDAI Aadhaar e-Sign API v2.5
Judicial Officer:	Designated Tax Recovery Officer & MSEFC Presiding Authority	Audit Status:	ARTICLE 14 COMPLIANT

Having independently inspected the digital docket, I append my UIDAI Aadhaar e-Sign to execute the garnishee warrants.

UIDAI E-SIGN VALIDATED

Designated Judicial Officer
Aadhaar e-Signed with DSC

BSA SECTION 63

Ministry of Law & Justice, Government of India

CERTIFICATE OF ELECTRONIC EVIDENCE TAMPER INTEGRITY

Under Section 63 of Bharatiya Sakshya Adhiniyam, 2023 (BSA)

Cryptographic Hash:	SHA256: 4cfc7638cfc3d42d7b7e31663913a73f990046ff2feadf4162566cbdbba6a475
Cluster Node:	C-DAC AIRAWAT Container (jupyter-shubiksha, 16 Cores)
Presumption:	CONCLUSIVE PRESUMPTION UNDER SECTION 63 BSA 2023

BSA SECTION 63 SEAL

Sovereign Digital Custodian
Ministry of Law & Justice

🔒 UIDAI Aadhaar e-Sign Applied (TRO DSC Token Verified)