5385622026-10-015385622026-10-01in-capmkt:AtTheTimeOfBecomingPartyToLitigationOrAssessmentOrAdjudicationOrArbitrationOrDisputeMember5385622026-10-01OppositePartyAsPerSubPara8OfParaBDomain1SKIPPERSKIPPER LIMITED538562NOTLISTEDINE439E01022Pendency of any litigation(s) or dispute(s) (Sub-para 8-Para B)At the time of becoming the party to any litigation, assessment, adjudication, arbitration or disputeNewfalse2026-09-3019:00:002026-10-01Assistant Commissioner Office of The State Tax (GST) Bhubneshwar II, Odisha2026-09-30TribunalAssistant Commissioner Office of The State Tax (GST) Bhubneshwar II, OdishaCompanySKIPPER LIMITEDAssistant Commissioner Office of The State Tax (GST) Bhubneshwar II, Circle: Bhubneshwar, Odisha, had issued a show cause notice u/s 73 of CGST/OGST Act, 2017 vide ref. no. ZD210926037570H dated 30th September, 2026, proposing a demand of ₹ 2,27,53,28,966/- against mismatch in GSTR 1, GSTR-2A and GSTR-3BThe proposed demand is wholly disputed and is based on erroneous findings and an incorrect appreciation of the facts and applicable provisions of law. The Company has strong and substantive grounds to contest the said demand and does not accept the liability proposed therein. Accordingly, the amount stated in the notice does not represent an ascertained liability or any expected financial outflow for the Company. The Company will take all appropriate legal remedies against the said demand. Consequently, there is no material impact on the financial position, operations or other activities of the Company on account of the said noticeNA