5135192026-09-235135192026-09-23in-capmkt:AtTheTimeOfBecomingPartyToLitigationOrAssessmentOrAdjudicationOrArbitrationOrDisputeMember5135192026-09-23OppositePartyAsPerSubPara8OfParaBDomain1PITTIENGPITTI ENGINEERING LIMITED513519NOTLISTEDINE450D01021Pendency 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 disputeNewfalse2026-09-2300:00:002026-09-231. Joint Commissioner of Central Tax, Bengaluru 2. Superintendent of Central Tax, Bengaluru, 3. Asst Commissioner of Central Tax, Bengaluru2026-09-23AgencyFirst Appellate Authority, Commissioner of Central Tax (Appeals), BengaluruCompanyPursuant to the amalgamation of Dakshin Foundry Private Limited with the Company, which became effective on 23rd September 2026, the litigation, along with all associated rights, obligations and liabilities, have vested in the Company1. DFPL is contesting an order dated 22nd November 2025 passed by the Joint Commissioner of Central Tax, Bengaluru, for FY 2018-19 to FY 2022-23 relating to ITC availed. The demand comprises tax of INR 3.09 crores along with applicable interest and equivalent penalty thereon. 2. DFPL is contesting an order dated 11th November 2025 passed by the Superintendent of Central Tax, Bengaluru, for FY 2018-19 to FY 2022-23 relating to ITC, interest, penalties and an alleged RCM short-payment. The demand comprises tax of INR 0.01 crore, along with applicable interest and equivalent penalty thereon. 3. DFPL is contesting an order dated 31st October 2025 passed by Asst Commissioner of Central Tax, Bengaluru, for FY 2018-19 to FY 2022-23 relating ITC reversal, short payment of GST and wrong availing of GST. The demand comprises tax of INR1.81 crore, along with applicable interest and equivalent penalty thereon.Total Demand of INR 4.91 crore along with applicable interest and equivalent penalty thereon. Based on merits of the case and the Company’s assessment, the Company believes that the demand is not sustainable and expects a favourable outcome. The matter is not expected to have any material impact on the Company's financial position or operations. The demand has been disclosed as a contingent liability in the Company's Consolidated Financial Statements.NA