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

October 06, 2026 To, To, The Manager-Corporate Relationship Dept. The Manager – Corporate Compliance BSE Limited, National Stock Exchange of India Ltd, Listing Department Exchange Plaza, P. J. Towers, 1st Floor, Bandra Kurla Complex, Dalal Street, Fort, Mumbai 400 001 Bandra (E), Mumbai 400 051 Scrip Code: 532419 Symbol: SMARTLINK Sub: Disclosure under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 [LODR Regulations] Dear Sir, Pursuant to Regulation 30 of the LODR Regulations, we would like to inform you that Digisol Systems Limited (‘Digisol’), a Material Subsidiary of Smartlink Holdings Limited (‘the Company’), has been served with a Show Cause Notice (‘SCN’) under section 73 of the CGST/SGST/IGST Act, 2017 dated September 28, 2026 which was received by Digisol on October 05, 2026 and intimated to the Company on the same date from the State Tax Officer, Maharashtra Goods and Service Department. Digisol is in the process of studying the SCN and evaluating its compliance obligations and preparing its reply to the aforesaid SCN. The details as required under Para B of Part A of Schedule III of the LODR Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 and Industry Standards Note on Regulation 30 of the LODR Regulations is provided in Annexure A. This intimation shall also be made available on the website of the Company i.e. https://www.smartlinkholdings.com. This is for your information and records. Thanking you, For Smartlink Holdings Limited Edlan Fernandes Company Secretary M. No. ACS 53614 Annexure A Details as required under Para B of Part A of Schedule III of the LODR Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 and Industry Standards Note on Regulation 30 of the LODR Regulations Sr. Particulars Details 1. Name of the entity in respect of Digisol Systems Limited (‘Digisol’), a material which communication is received subsidiary of Smartlink Holdings Limited (‘the Company’) which is the Listed Entity. 2. Name of the authority from whom State Tax Officer, Maharashtra Goods and Services communication received Tax Department. 3. Type of communication received Show Cause Notice (‘SCN’) dated September 28, 2026. 4. Date of receipt of communication October 05, 2026 from the authority 5. Brief summary of the material SCN dated September 28, 2026 has been served by contents of the communication the State Tax Officer, Maharashtra Goods and received, including reasons for Services Tax Department on Digisol, a wholly owned receipt of the communication material subsidiary of the Company, communication of which has been received by Digisol on October 05, 2026 and intimated to the Company on the same date. The SCN has been issued in connection with the scrutiny of the GST returns of Digisol for the tax period April 2022 to March 2023. The authority has, identified excess outward tax reported in GSTR-1 as compared to GSTR-9, for which the proposed tax liability has been determined at ₹1,66,717.29, and excess ITC availed in GSTR-3B/GSTR-9, which is not confirmed in GSTR-2B/GSTR-2A, for which the proposed tax liability has been determined at ₹1,74,74,992.52. The authority has identified the below total tax liability with Interest and Penalty: - GST demand of ₹ 1,76,69,173 /- (IGST ₹ 1,75,00,541/-, CGST ₹ 84,316/-, SGST ₹ 84,316/-) - Interest proposed in the SCN ₹ 1,41,33,403/- - Penalty proposed in the SCN ₹ 17,70,054/- Digisol has been called upon to show cause as to why the above liability should not be levied and to pay the applicable interest and Penalty under Section 73/74 of MGST/CGST Act 2017 in form DRC-03 if the liability has been accepted by Digisol. 6. Period for which communication Tax Period: April 2022 to March 2023 would be applicable, if stated 7. Expected financial implications on There is no immediate impact on the financial, the listed company, if any operational or other activities of Digisol/Company solely upon receipt of the said SCN. The financial impact, if any, will be limited to the extent of liability, if any, finally determined upon conclusion of the proceedings. 8. Details of any aberrations/non- The authority has identified discrepancies relating to compliances identified by the excess outward tax reported in GSTR-1 vis-à-vis authority in the communication GSTR-9 and excess ITC availed in GSTR-3B/GSTR- 9 which is not reflected/confirmed in GSTR- 2B/GSTR-2A, as detailed above. 9. Details of any penalty or restriction Penalty of ₹17,70,054/- has been proposed in the or sanction imposed pursuant to the SCN. communication 10. Action taken by the Entity Digisol, the material subsidiary of the Company will be filing detailed reply with facts, figures and justifications to the SCN before the authority within the prescribed timelines. 11. Any other relevant information -