Pendency of Litigation(s)/dispute(s) or the outcome impacting the Company

HGIEL/HO/COMPLIANCE/2026-27/700 September 16, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1, Block G, Dalal Street, Bandra Kurla Complex, Bandra (East), Mumbai- 400 001 Mumbai- 400 051 Scrip Code: 541019/977063 Scrip Symbol- HGINFRA Dear Sir/Madam, Sub: Intimation under Regulations 30 & 51 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI Listing Regulations’) Pursuant to Regulations 30 & 51 of the SEBI Listing Regulations, we hereby inform you that the Company has received a Show Cause Notice under Section 73(1) of the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017, on September 16, 2026. The details required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, are enclosed as Annexure A. This is for your information and record. Thanking you, Yours faithfully, For H.G. Infra Engineering Limited Ankita Mehra Company Secretary & Compliance Officer Mem. No.: A33288 Encl: As above Annexure A Name of the authority; The Deputy Commissioner of Commercial Taxes, Karnataka, Bengaluru Nature and details of the action(s) The Show Cause Notice is issued under Section 73(1) of taken, initiated or order(s) passed; the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017, in connection with GST audit proceedings for FY 2022-23. The aggregate liability is under the notice is ₹ 94,00,00,328. Date of receipt of direction or order, September 16, 2026 including any adinterim or interim orders, or any other communication from the authority; Details of the violation(s)/ The Notice contains various observations relating to contravention(s) committed or alleged input tax credit and reconciliation of turnover reported to be committed; in the GST returns with the financial statements. Impact on financial, operation or other Based on its preliminary assessment, the Company activities of the listed entity, believes that the observations and the amounts proposed quantifiable in monetary terms to the in the Notice are not sustainable on facts or in law. extent possible Accordingly, the Company does not foresee any material financial impact at this stage. Financial impact, if any, would depend upon the outcome of the adjudication proceedings. Based on the merits of the matter, factual position and prevailing law, the Company shall be filing a response to the SCN with factual position with proper documentation before the Assessing Authority and reasonably expects a favorable outcome. Any material development on this matter will be informed to the Stock Exchanges in terms of Regulation 30(7) of the SEBI Listing Regulations.