5444852026-10-145444852026-10-14in-capmkt:StageOfTheLitigationIsConcludedOrDisputeIsResolvedMember5444852026-10-14in-capmkt:DevelopmentInRelationToProceedingsMemberREGAALREGAAL RESOURCES LIMITED544485NOTLISTEDINE0MHO01029Pendency of any litigation(s) or dispute(s) (Sub-para 8-Para B)Regularly till the litigation is concluded or dispute is resolvedNewfalse2026-10-1418:44:00https://regaalresources.com/disclosure-under-regulation-30-1/2026-10-14Development in relation to proceedingsThe Company has received a further notice from the Director of Industries, Bihar, Patna, Department of Industries (Bihar State Investment Promotion Board Secretariat, Bihar, Patna) regarding ‘Clarification for making an incorrect claim for SGST reimbursement.’2026-02-10The Company had claimed/received subsidy as reimbursement of Goods and Services Tax (SGST reimbursement) under the Bihar Industrial Promotion Policy, 2016 / 2011 (“State Government Policy”) for the period from April 2019 to December 2024 in respect of sales of products within the State of Bihar. Earlier, in February 2026, the Company had received a Notice from Office of the Joint Commissioner of State Tax, Kishanganj Circle, Kishanganj demanding to recover an amount of Rs 14,90,02,928.69/- from the Company (“Earlier Notice”). Now, pursuant to the Present Notice received by the Company, an additional amount of ₹ 1,66,00,296.31/- is recoverable, over and above the amount stated as under the Earlier Notice, resulting in aggregate excess claim/reimbursement of ₹16,56,03,225/- for the period from April 2019 to December 2024. The Company has been directed to deposit the above-mentioned amount and submit a clarification/explanation as to why the said amount should not be recovered along with interest at the rate of 18% per annum. Based on the current assessment, in terms of the agreement entered into with certain distributors from time to time, an aggregate of Rs. 114.81 Millions is recovered / expected to be recovered from the concerned distributors, due to breach of clause of the agreement for utilizing the SGST credits to discharge IGST liabilities. Companyhttps://regaalresources.com/disclosure-under-regulation-30-1/