5328482026-10-155328482026-10-15ActionsTakenOrOrdersPassedDomain15328482026-10-15ActionsTakenOrOrdersPassedDomain1PersonsAgainstWhomActionsTakenOrOrdersPassedDomain15328482026-10-15SignatoriesDomain1iso4217:INRxbrli:pureDELTACORPDelta Corp Limited532848NOTLISTEDINE124G01033NewAction(s) taken or orders passed (sub-para 20)false2026-10-1415:10:002026-10-15Imposition of fine or penaltyStatutory AuthorityJoint Commissioner, Central Goods and Services Tax and Central Excise, Siliguri Commissionerate1Listed Entity (Self)Delta Corp LimitedThrough EmailPursuant to the order dated October 14, 2026 (Order-in-Original No. 02/ADJ/GST/JC/SLG/2026-27), the following differential GST demand (along with interest) has been made for the period of July 2017 and March 2022, in respect of: (a) Valuation of actionable claims: The Authority has determined the differential GST amount of INR 1,64,45,616, on the basis of the order and directions of the Supreme Court of India. The taxable value has been determined under Rule 31C of the CGST Rules, 2017. The Authority has also levied interest under Section 50 of the CGST Act (at the applicable notified rate) on the above differential GST demand amount from the day succeeding the due date of the return for each tax period until payment of the amounts. The Authority has also levied a penalty under Section 74 of the CGST Act, equivalent to the above differential GST demand amount. (b) Mixed supply: The Authority has determined a differential GST demand of INR 1,43,21,637 on casino entry packages. The Authority has also levied interest under Section 50 of the CGST Act (at the applicable notified rate) on the above differential GST demand amount from the day succeeding the due date of the return for each tax period until payment of the amounts. The Authority has also levied a penalty under Section 74 of the CGST Act, equivalent to the above differential GST demand amount. 2026-10-14As specified aboveAs specified abovePlease see details above. The Company is evaluating the order and may take appropriate steps, including filing an appeal in relation to the order, within the prescribed timelines under law. As specified above30767253As specified aboveNot ApplicapleAs specified aboveDilip VaidyaCompany Secretary and Vice President Secretarial2026-10-15Mumbai