Integrated Filing-Governance



General information about company

Scrip Code 544466
NSE Symbol CPPLUS
MSEI Symbol NOTLISTED
ISIN INE819V01029
Name of the entity ADITYA INFOTECH 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? Yes
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? Yes
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 Disclosure of Loans/Guarantees/comfort lettes/Securities etc is not applicable to the Company during the financial year ended March 31, 2026.
Risk management committee Yes
Market Capitalisation as per immediate previous Financial Year Top 500 listed entities
Is SCORE ID Available ? Yes
SCORE Registration ID coma01269
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 Yes 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. Hari Shanker Khemka 00514501 Executive Director Chairperson related to Promoter 08-Nov-1953 No Active NA 27-Mar-1995 28-Oct-2023 1 0 1 0
2 Mr. Aditya Khemka 00514552 Executive Director Not Applicable MD 27-Oct-1974 No Active NA 27-Mar-1995 01-Apr-2024 1 0 2 0
3 Mr. Ananmay Khemka 10782656 Executive Director Not Applicable 14-Jul-1999 No Active NA 23-Sep-2024 1 0 0 0
4 Mr. Atul B Lall 00781436 Non-Executive - Non Independent Director Not Applicable 05-Jan-1962 No Active NA 12-Sep-2024 4 1 3 0
5 Ms. Ambika Sharma 08201798 Non-Executive - Independent Director Not Applicable 16-Jun-1962 No Active NA 01-Nov-2023 29 6 6 10 2
6 Mr. Chetan Kajaria 00273928 Non-Executive - Independent Director Not Applicable 24-Dec-1974 No Active NA 10-Sep-2024 18.21 2 1 3 2
7 Mr. Manish Sharma 06549914 Non-Executive - Independent Director Not Applicable 03-Aug-1972 No Active NA 01-Nov-2023 29 1 1 1 0
8 Mr. Himanshu Baid 00014008 Non-Executive - Independent Director Not Applicable 08-Jun-1968 No Active NA 18-Mar-2025 12.14 3 1 2 0



Annexure 1

II. Composition of Committees
Disclosure of notes on composition of committees explanatory Mr. Chetan Kajaria was appointed as Chairperson of Audit Committee with effect from March 18, 2025 on re-constitution of committee..



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 00273928 Chetan Kajaria Non-Executive - Independent Director Chairperson 10-Sep-2024 Textual Information(1)
2 08201798 Ambika Sharma Non-Executive - Independent Director Member 18-Mar-2025
3 06549914 Manish Sharma Non-Executive - Independent Director Member 13-Feb-2024
4 00514552 Aditya Khemka Executive Director Member 18-Mar-2025



Text Block
Textual Information(1) Mr. Chetan Kajaria was appointed as Chairperson of Audit Committee with effect from March 18, 2025 on re-constitution of committee.



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 00273928 Chetan Kajaria Non-Executive - Independent Director Chairperson 10-Sep-2024
2 08201798 Ambika Sharma Non-Executive - Independent Director Member 13-Feb-2024
3 06549914 Manish Sharma Non-Executive - Independent Director Member 13-Feb-2024



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 00273928 Chetan Kajaria Non-Executive - Independent Director Chairperson 10-Sep-2024
2 00514552 Aditya Khemka Executive Director Member 10-Sep-2024
3 00514501 Hari Shanker Khemka Executive Director Member 10-Sep-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 00014008 Himanshu Baid ID Chairperson 18-Mar-2025
2 00514552 Aditya Khemka ED Member 10-Sep-2024
3 02071307 Anup Nair President (Strategy and Business Development) Member 10-Sep-2024 Textual Information(1)
4 00514501 Hari Shanker Khemka ED Member 10-Sep-2024



Text Block
Textual Information(1) Mr. Anup Nair serves as the President (Strategy and Business Development) of the Company. In view of his expertise and functional role, he has been appointed as a member of the Risk Management Committee. He is not a director on the Board of the Company.



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 12-Nov-2025 Yes 8 6 3
2 12-Feb-2026 91 Yes 8 6 2



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 12-Nov-2025 Yes 4 4 3 0
2 Audit Committee 12-Feb-2026 91 Yes 4 4 3 0
3 Risk Management Committee 14-Oct-2025 Yes 3 2 1 1
4 Risk Management Committee 12-Feb-2026 120 Yes 4 3 0 1
5 Nomination and remuneration committee 12-Feb-2026 Yes 3 3 3 0
6 Stakeholders Relationship Committee 12-Feb-2026 Yes 3 3 1 0



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 Roshni Tandon
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.adityagroup.com/about-us
1.2 Memorandum of Association and Articles of Association Yes https://www.adityagroup.com/assets_web/images/pdf/Memorandum_&_Articles_of_Association.pdf
1.3 Brief profile of board of directors including directorship and full time positions in body corporates Yes https://www.adityagroup.com/boardofdirectors
2 Terms and conditions of appointment of independent directors Yes https://www.adityagroup.com/assets_web/images/policies_and_other_documents/terms_and_conditions_of_appointment_of_Independent_director.pdf
3 Composition of various committees of board of directors Yes https://www.adityagroup.com/boardofdirectors
4 Code of conduct of board of directors and senior management personnel Yes https://www.adityagroup.com/assets_web/images/policies_and_other_documents/Code_of_conduct_of_board_of_directors_and_senior_management_personnel.pdf
5 Details of establishment of vigil mechanism or whistle blower policy Yes https://www.adityagroup.com/assets_web/images/policies_and_other_documents/Vigil_Mechanism_Policy.pdf
6 Criteria of making payments to non-executive directors Yes https://www.adityagroup.com/assets_web/images/policies_and_other_documents/Nomination_and_Remuneration_Policy.pdf
7 Policy on dealing with related party transactions Yes https://www.adityagroup.com/assets_web/images/policies_and_other_documents/Related_Party_Transaction_Policy.pdf
8 Policy for determining material subsidiaries Yes https://www.adityagroup.com/assets_web/images/policies_and_other_documents/Policy_for_determining_material_subsidiaries.pdf
9 Details of familiarization programmes imparted to independent directors Yes https://www.adityagroup.com/assets_web/images/policies_and_other_documents/policy_on_familiarization_of_independent_directors.pdf
10 Contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievances Yes https://www.adityagroup.com/contact-us
11 Email address for grievance redressal and other relevant details Yes https://www.adityagroup.com/contact-us
12 Financial results Yes https://www.adityagroup.com/financial-results
13 Shareholding pattern Yes https://www.adityagroup.com/shareholding-pattern
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.adityagroup.com/earning-investor-call
15.2 Audio or video recordings and transcripts of post earnings/quarterly calls Yes https://www.adityagroup.com/earning-investor-call
16 New name and the old name of the listed entity NA
17 Advertisements as per regulation 47 (1) Yes https://www.adityagroup.com/newspaper-advertisements
18 Credit rating or revision in credit rating obtained Yes https://www.adityagroup.com/credit-ratings
19 Separate audited financial statements of each subsidiary of the listed entity Yes https://www.adityagroup.com/subsidiary-financials
20 Secretarial compliance report NA
21 Materiality policy as per regulation 30 (4) Yes https://www.adityagroup.com/assets_web/images/policies_and_other_documents/Policy_for_determination_of_materiality.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.adityagroup.com/assets_web/images/stock_exchange_submissions/Disclosure_under_Regulation_30(5)_of_the_SEBI_(LODR)_2015.pdf
23 Disclosures under regulation 30(8) Yes https://www.adityagroup.com/stock-exchange-submissions
24 Statements of deviation(s) or variations(s) as specified in regulation 32 Yes https://www.adityagroup.com/stock-exchange-submissions
25 Dividend distribution policy as specified in regulation 43A (1) Yes https://www.adityagroup.com/assets_web/images/policies_and_other_documents/Dividend_distribution_Policy.pdf
26.1 Annual return as provided under section 92 of the Companies Act 2013 Yes https://www.adityagroup.com/annual-returns
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.adityagroup.com/sebi-lodr-disclosure
28 Compliance with regulation 46(3) with respect to accuracy of disclosures on the website and timely updation Yes https://www.adityagroup.com/sebi-lodr-disclosure
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) NA
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) NA
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) Yes
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 Roshni Tandon
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 Roshni Tandon
Designation of person Company Secretary and Compliance Officer
Place Noida
Date 27-Apr-2026


Investor Grievance Details
No. of investor complaints pending at the beginning of Quarter 0
No. of investor complaints received during the Quarter 1
No. of investor complaints disposed off during the Quarter 1
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
1 Aditya Infotech Taiwan Co.Ltd. 02-Feb-2026 0 100 100


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
1 Office of the Deputy State Tax Officer (Roving Squad), Tenkasi The Company received a penalty notice under Section 129 of the CGST Act, 2017, in Form GST MOV-07 from the State Tax Officer, Roving Squad IV, Chennai, on January 5, 2026, in relation to detention of goods during transit amounting to Rs. 2,40,656/-. The goods were transported with a valid tax invoice and e-way bill; however, they were detained as the “bill-to” address was not reflected in the customer’s GST registration records. To secure release of the goods, the Company deposited penalty of Rs 43,318/- under CGST and Rs 43,318/- under SGST through Form DRC-03 dated January 05, 2026. 05-Jan-2026 Notice in form GST MOV-07 under section 129 of CGST Act, 2017 for wrong declaration of bill to address on the invoice The Company does not expect any material adverse financial impact arising out of the aforesaid matter
2 Office of the Assistant Commissioner (Audit), CGST & Central Excise (Audit), Circle-V, 1st Floor, BSNL Telephone Exchange Building Transport Nagar, Indore, M.P.-452014 The Company received notice for conducting audit under Section 65 of the CGST Act, 2017, from the Office of the Assistant Commissioner (Audit), CGST & Central Excise (Audit), Circle-V, 1st Floor, Indore, M.P.-452014, on April 17, 2025. During the audit, certain observations were raised via ADT-02 dated January 19, 2026 allegingwrong availment of blocked credit under Section 17(5) of the CGST Act, 2017 and issuance of credit notes at 28% GST without corresponding supply during the relevant period. Pursuant to the above, the Company have deposited the demand of Rs 3,25,442 including penalty of Rs. 24,375/- under IGST, Rs. 2,605/- under CGST and Rs. 2,605/- under SGST through Form DRC-03 on February 13, 2026 30-Jan-2026 Intimation of tax ascertained in Form DRC-01A The matter stands concluded and audit proceedings have been closed.. The Company does not expect any material financial impact arising therefrom.
3 The Office of Assistant Commissioner, State Tax Durg Circle -1. Durg (C.G.), Chhattisgarh The Company received a Show Cause Notice dated March 6, 2026, under Section 74 of the CGST Act, 2017 for FY 2023-24, alleging wrongful availment of ITC from a non-existing firm, The Company had claimed the ITC on the basis of valid invoices, and supportingpayment proof; however to avoid litigation, the Company accepted the demand of Rs 3,981 including penalty of Rs 200 each under CGST & SGST through Form DRC-03 on March 19, 2026 06-Mar-2026 Notice in Form DRC-01 under section 74 of CGST Act, 2017 for a demand alleging wrong availment of ITC The matter stands concluded. and the Company does not expect any material financial impact arising therefrom.
4 Office of the Commercial Tax Officer, Ward-7, Chandigarh In furtherance to the disclosure made in the previous quarter ( Q3 – FY 2025-26) regarding a demand notice dated December 26, 2025 issued by the Commercial Tax Officer, Chandigarh, under Section 73 of the CGST Act, 2017 for FY 2021–22, the Company had filed a rectification application against the order dated February 2, 2026 on account of incorrect computation of penalty. The said rectification application was accepted by the department on March 24, 2026 , pursuant to which the penalty has been reduced to Rs. 5,000/- under CGST and Rs. 5,000/- under SGST. Accordingly, the Company has deposited the revised penalty amount aggregating to Rs. 10,000/- through Form DRC-03 dated March 24, 2026 24-Mar-2026 Order issued in form GST DRC-07 under section 73 of CGST Act, 2017 for a demand alleging excess availment of ITC The matter stands concluded. and the Company does not expect any material financial impact arising therefrom.


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 DCIT, Central Circle-32, Delhi 03-Mar-2026 Matter was pending for filling of Appeal with ITAT against order u/s 250 of Income Tax Act 1961 (Arising out of order u/s 143(3) of Income Tax Act 1961 Appeal filled with ITAT on 03-03-2026, Pending for listing for hearing