The Hon'ble Appellate Authority vide its Order has allowed the appeal filed by Company and set aside the impugned order passed by GST Department hence there is no impact on financials.

4th October, 2026 To, To, Department of Corporate Services Listing Department BSE Limited National Stock Exchange of India Limited P J Towers, Dalal Street, Exchange Plaza, 5th Floor, Plot No. C/1, Mumbai – 400 001 G. Block, Bandra-Kurla Complex Bandra (E), Mumbai - 400 051 Security Code : 542460 Security ID : ANUP Symbol : ANUP Dear Sir/Madam, Sub: Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and in reference to our earlier intimation dated 20th February, 2025 submitted to the stock exchanges, wherein the Gujarat Goods and Service Tax (GST) Department had passed an Order under the provision of 74(1) of the CGST Act, 2017 and raised the demand for ineligible ITC of Rs. 1.33 Cr. + IGST on Ocean Freight of Rs. 0.33 Cr. + Penalty 1.66 Cr. and interest thereon. Being aggrieved by the said order the Company had filed an appeal to Hon’ble Appellate Authority. The Hon’ble Appellate Authority vide its Order has allowed the appeal filed by Company and set aside the said impugned order passed by GST Department hence there is no impact on financials. This favorable Order of the Hon’ble Appellate Authority was received by the Company on 3rd October, 2026 at about 04:35 P.M. (IST). Kindly take the same on your records. Thanking You, Yours faithfully, For, The Anup Engineering Limited Lay Desai Company Secretary Membership No.: A57117