5432572026-09-305432572026-09-30in-capmkt:AtTheTimeOfBecomingPartyToLitigationOrAssessmentOrAdjudicationOrArbitrationOrDisputeMember5432572026-09-30OppositePartyAsPerSubPara8OfParaBDomain1IRFCINDIAN RAILWAY FINANCE CORPORATION LIMITED543257NAINE053F01010Pendency 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 disputeNewfalse2026-09-2918:31:002026-09-30Office of the Joint Commissioner of State Tax, Hajipur Circle, Hajipur2026-09-29AgencyOffice of the Joint Commissioner of State Tax, Hajipur Circle, HajipurCompany The Company has received a Show Cause Notice ("SCN") on 29th September 2026 from Office of the Joint Commissioner of State Tax, Hajipur Circle, HajipurThe company has received a show cause Notice ("SCN") on 29th September 2026 under Section 73 of BGST/CGST Act, 2017.As the case is at show cause notice stage only and Order has any, not yet been issued, so expected financial implications cannot be quantified at this stage. However, the amount indicated in the Show CaLise Notice is Rs 3,96,90,78,153.59/-(Rupees Three Hundred Ninety-Six Crore Ninety Lakh Seventy-Eight Thousand One Hundred Fifty-Three Rupees & Fifty-Nine Paisa Only) inclusive of applicable interest & penalty for the period from April 2022 to March 2023. The issues raised are generic in nature and Company is in process of filing a reply to said notice.As the case is at show cause notice stage only and Order has any, not yet been issued, so expected financial implications cannot be quantified at this stage. However, the amount indicated in the Show CaLise Notice is Rs 3,96,90,78,153.59/-(Rupees Three Hundred Ninety-Six Crore Ninety Lakh Seventy-Eight Thousand One Hundred Fifty-Three Rupees & Fifty-Nine Paisa Only) inclusive of applicable interest & penalty for the period from April 2022 to March 2023. The issues raised are generic in nature and Company is in process of filing a reply to said notice.