5089332026-10-015089332026-10-01in-capmkt:AtTheTimeOfBecomingPartyToLitigationOrAssessmentOrAdjudicationOrArbitrationOrDisputeMember5089332026-10-01OppositePartyAsPerSubPara8OfParaBDomain1AYMSYNTEXAYM SYNTEX LIMITED508933NOTLISTEDINE193B01039Pendency 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 disputeNewfalse2026-09-3022:30:002026-10-01Office of the Deputy Commissioner of State Tax, THA-AUD-E-0004 (Thane Audit_504), Department of Goods and Services Tax, Government of Maharashtra.2026-09-30TribunalDeputy Commissioner of State Tax, THA-AUD-E-0004 (Thane Audit_504), Department of Goods and Services Tax, Government of Maharashtra, GST Bhavan, Vartak Nagar, Thane – 400606.CompanyAYM Syntex LimitedThe Company has received a Show Cause Notice (‘SCN’) under Section 73(1) of the CGST/MGST Act, 2017 for F.Y. 2022-23 following GST audit proceedings. The SCN proposes recovery of tax of Rs.1,16,66,378/-, interest of Rs.1,00,25,137/- and penalty of Rs.14,94,370/- in relation to identified GST audit objections, including delayed payment interest, disallowance of credit notes, RCM on import of services, ineligible ITC, ITC reversal for payments after 180 days, RCM on renting of motor vehicles and travelling expenses, ITC disallowance on insurance claim, and disallowance of ISD credit for non-production of relevant documents.No immediate financial impact on the Company at this stage. The Company is in the process of evaluating the SCN and, based on advice from its tax advisors, shall file a detailed reply with the adjudicating authority within the prescribed timelines, and shall pursue all legal remedies available to it. Rs. 2,31,85,885/- comprising of: - Tax: Rs.1,16,66,378/-, - Interest: Rs.1,00,25,137/- - Penalty: Rs.14,94,370/-