5433342026-09-295433342026-09-29in-capmkt:AtTheTimeOfBecomingPartyToLitigationOrAssessmentOrAdjudicationOrArbitrationOrDisputeMember5433342026-09-29OppositePartyAsPerSubPara8OfParaBDomain1NUVOCONUVOCO VISTAS CORPORATION LIMITED543334NOTLISTEDINE118D01016Pendency 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 disputeNewfalse2026-09-2817:40:002026-09-29Dy. Commissioner, State Tax (Audit), Central Division, Patna, Bihar2026-09-28TribunalDy. Commissioner, State Tax (Audit), Central Division, Patna, BiharSubsidiaryNU Vista Limited, wholly owned subsidiary of the CompanyThe Show Cause Notice has proposed denying credit for the Input Tax Credit (“ITC”) brought forward from previous year and has also erred in confirming demand of ITC already reversed temporarily and has proposed imposing tax on advances received for goods. The proposed demand under section 73 of the CGST Act, 2017, for FY 2022-23 is Rs.10,70,08,912/-. Consequential interest and 10% penalty is also proposed.The Show Cause Notice will not be sustained as the demand is against the provisions of the law and supporting documents with legal precedencies will clearly prove the allegations wrong. It will have no major financial impact on the Company.NA