SPECTSTM2026-09-28SPECTSTM2026-09-28in-capmkt:AtTheTimeOfBecomingPartyToLitigationOrAssessmentOrAdjudicationOrArbitrationOrDisputeMemberSPECTSTM2026-09-28OppositePartyAsPerSubPara8OfParaBDomain1SPECTSTMSPECTRUM TALENT MANAGEMENT LIMITED000000NOTLISTEDINE0OL001018Pendency 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 disputeNewfalse2026-09-2817:00:002026-09-28Office of Deputy Commissioner, State Tax, Sector-10, Noida, Uttar Pradesh2026-09-28AgencyOffice of Deputy Commissioner, State Tax, Sector-10, Noida, Uttar PradeshCompanySpectrum Talent Management LimitedThe Company has received a Show Cause Notice (“SCN”) dated 26th September 2026 received on 28th September 2026 from the Office of the Deputy Commissioner, State Tax, Sector-10, Noida, Uttar Pradesh, under Section 73(1) of the applicable Goods and Services Tax laws, in relation to FY 2022-23. The SCN relates primarily to alleged discrepancies in input tax credit, credit notes, and documentary substantiation of zero-rated supplies towards exports and supplies to SEZs. The GST Authority has proposed a total liability of Rs. 103.57 crore, comprising tax of Rs. 56.97 crore, interest of Rs. 40.90 crore and penalty of Rs. 5.70 crore. 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. 103.57 crore (approximately), comprising: - Tax: Rs. 56.97 crore - Interest: Rs. 40.90 crore - Penalty: Rs. 5.70 crore