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(31/12/2025 16:39)

Swaraj Engines - Action(s) initiated or orders passed

With reference to the captioned subject, we would like to inform you that the Company has received a demand order from the Office of Assistant Commissioner of State Tax-cum-Proper Officer, S.A.S. Nagar, Excise & Taxation Bhavan, Sector-69, S.A.S. Nagar (Mohali), Punjab imposing a penalty of Rs. 9,55,300/- under section 73 of PGST/CGST Act, 2017 in relation to the ITC claimed on purchases from cancelled dealers, Ineligible ITC claimed u/s 17(5) & credit wrongly availed due to wrong place of supply mentioned by supplier during Financial Year 2021-22. Based on the Company s assessment, an appeal will be filed, and the Company is hopeful of a favourable outcome at the appellate level and does not reasonably expect the said Order to have any material financial impact on the Company. The Order dated 30th December 2025 has been received by the Company on 30th December 2025 at 11:02 P.M. The details of the above Order, as required under Clause 20 of Para A of Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated 11th November, 2024 is enclosed as Annexure A.You are requested to kindly take note of the above.

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