Date: September 30, 2026

Regulatory Disclosure Details

Nature of Notice: Show Cause Notice in FORM GST DRC-01

Issuing Authority: Assistant Commissioner (ST), Chittoor, TIRUPATI-II, Government of Andhra Pradesh

Reference Number: ZD370926057919G

Date of Receipt: September 29, 2026

Affected Entity: Greenlam Limited (wholly owned subsidiary of Greenlam Industries Limited)

Legal Basis: Section 73 of CGST/APGST Act 2017

Alleged Violation: Reversal of input tax credit claimed as ineligible under Section 17 of CGST/APGST Act 2017

Financial Year: 2022-23

Amount Involved: ₹77,349,835 (Seventy-Seven Crore Thirty-Four Lakh Ninety-Eight Thousand Thirty-Five Rupees)

Additional Liabilities: Applicable interest and penalty

Response Deadline: 30 days from receipt of notice

Company Response and Impact Assessment

The Company is currently reviewing the Show Cause Notice and evaluating appropriate legal recourse.

Based on their initial assessment, the Company is hopeful of a favourable outcome and therefore does not expect to have any material impact on the financials or operations of the Company.

Compliance Reference

Not Specified Sections

No material disclosures under the following sections: Financial Results, Dividend Declaration, KMP/Board Changes, Board Meeting Outcomes, Auditor's Report, Disinvestment/Strategic Actions, Media Release/Investor Communication, Other Operational Disclosures.