General Updates

Date: November 03, 2026 To, To, The Manager The Manager Listing Department Corporate Relationship Department National Stock Exchange of India Limited BSE Limited Exchange Plaza, Plot No. C/1, G Block Floor 25, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex Dalal Street, Bandra (East), Mumbai - 400 001 Mumbai - 400 051 BSE Scrip Code - 544264 NSE Symbol: DIFFNKG Dear Sir/Madam, Subject: Intimation under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Pursuant to Regulation 30 read with Para A of Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform you that the Company has received, on November 03, 2026, an Order dated October 30, 2026, passed by the Additional Commissioner (Appeals), Customs, CGST and Central Excise, Nagpur, in respect of the appeal filed by the Company against the Order-in-Original dated March 24, 2026. The original Order, passed under Section 74 of the Central Goods and Services Tax Act, 2017, had raised a tax demand of ₹72,13,794/- towards alleged excess availment of Input Tax Credit (ITC) for FY 2019-20, along with applicable interest and an equivalent penalty of ₹72,13,794/-. The Appellate Authority has allowed the appeal filed by the Company and set aside Order-in- Original No. 50/GST/AC/DH/PW/25-26 dated March 24, 2026, along with the underlying Show Cause Notice. Consequently, the GST demand amounting to ₹72,13,794/-, along with the applicable consequential interest and penalty imposed thereon, has also been set aside. The details, 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: HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 is enclosed as Annexure A. This is for your information and record. Thanking You, For Diffusion Engineers Limited Chanchal Jaiswal Company Secretary and Compliance Officer ICSI Membership No.: A67136 Encl.: A/a ANNEXURE -A Sr. No. Details of Events that need to be Information of such events provided a. Name of the Authority; Additional Commissioner (Appeals), Customs, CGST and Central Excise, Nagpur. b. Nature and details of the action(s) The Appellate Authority, vide Order dated taken, or order(s) passed; October 30, 2026, has allowed the appeal filed by the Company and set aside Order-in- Original No. 50/GST/AC/DH/PW/25-26 dated March 24, 2026, along with the underlying Show Cause Notice. Consequently, the GST demand of ₹72,13,794/-, along with consequential interest and penalty, has been set aside. c. Date of receipt of direction or order, November 03, 2026. including any ad-interim or interim orders, or any other communication from the authority; d. Details of the violation(s)/ The original Order alleged excess availment contravention(s) committed or of Input Tax Credit (ITC) by the Company for alleged to be committed; FY 2019-20 under Section 74 of the Central Goods and Services Tax Act, 2017, resulting in a tax demand of ₹72,13,794/-, along with applicable interest and an equivalent penalty. The said Order has now been set aside by the Appellate Authority. e. Impact on financial, operation or The entire GST demand of ₹72,13,794/-, other activities of the Company, along with consequential interest and quantifiable in monetary terms to penalty, has been set aside. Accordingly, the extent possible; there is no subsisting liability on the Company in respect of the said demand pursuant to the appellate order.