5410192026-09-165410192026-09-16in-capmkt:AtTheTimeOfBecomingPartyToLitigationOrAssessmentOrAdjudicationOrArbitrationOrDisputeMember5410192026-09-16OppositePartyAsPerSubPara8OfParaBDomain1HGINFRAH.G. INFRA ENGINEERING LIMITED541019NOTLISTEDINE926X01010Pendency 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 disputeNewfalse2026-09-1612:09:002026-09-16The Deputy Commissioner of Commercial Taxes, Karnataka, Bengaluru2026-09-16AgencyThe Deputy Commissioner of Commercial Taxes, Karnataka, Bengaluru CompanyH.G. Infra Engineering LimitedThe Show Cause Notice is issued under Section 73(1) of the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017, in connection with GST audit proceedings for FY 2022-23. The aggregate liability is under the notice is ₹ 94,00,00,328.Based on its preliminary assessment, the Company believes that the observations and the amounts proposed in the Notice are not sustainable on facts or in law. Accordingly, the Company does not foresee any material financial impact at this stage. Financial impact, if any, would depend upon the outcome of the adjudication proceedings. Based on the merits of the matter, factual position and prevailing law, the Company shall be filing a response to the SCN with factual position with proper documentation before the Assessing Authority and reasonably expects a favorable outcome. Any material development on this matter will be informed to the Stock Exchanges in terms of Regulation 30(7) of the SEBI Listing Regulations.₹ 94,00,00,328