Action(s) initiated or orders passed

UCAL LIMITED (Formerly UCAL FUEL SYSTEMS LIMITED) 12th August 2026 National Stock Exchange of India Ltd BSE Limited Exchange Plaza, 5“ Floor, Corporate Relationship Department Plot No. C/1, G Block, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, DalaI Street, Bandra(E), Mumbai 400 051 Mumbai - 400 001 Stock Code : UCAL Stock Code: 500464 Dear Sir/Madam, Subject: Disclosure under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This is to inform you that the Company has received show cause notice today viz 12.08.2026 from the State Tax Officer, Audit-I Office of the Joint Commissioner (ST), Ambattur Assessment Circle. The relevant details pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 dated 30th January, 2026 are provided at Annexure - 1. Request you to kindly take the same on record. Thanking you Yours faithfully For UCAL LIMITED S. NARAYAN COMPANY SECRETARY REGD OFFICE : 11 B/2 (S.P), First Cross Road, Ambattur Industrial Estate, IATF 168492010 Ambattur, Chennai - 600 058. Tel.No: 044 - 6654 4719 BUREAU VERrrAS E-mail: ufsl.ho@ucat.com Website: www.ucal,com CIN: L31900TN1985PLC012343 UCAL LIMITED (Formerly UCAL FUEL SYSTEMS LIMITED) Annexure – 1 Particulars Details Name of the listed compan' Ucal Limited Type of communication received Show cause notice (SCN) 12-08-2026 Date of receipt of communication Authority from whom communication State Tax Officer, AUDFF-I Office of the Joint received Commissioner (ST), Ambattur Assessment Circle. Brief summary of the material contents of the The authorities have alleged that various communication received, including reasons discrepancies were noticed during the GST for receipt of the communication Audit for the FY 2022-23 with respect to Excesses claim of Input Tax Credit (Import of goods), Credit notes issued on taxable supply, Debit notes issued on taxable supply, Non- GST Supply, Zero Rated Supply (Export), SEZ Supplies without payment of tax, Import Of Goods, ITC Received From ISD, FTC Reversal, Trade payable, Reverse Charge Mechanism, Claim of Ineligible ITC, ITC Difference, Un- reconciled GST Payment, Un-reconciled Input Tax Credit. Period for which communication would be FY 2022-23. applicable, if stated x mediate impact on financials, company, if any; Eo perations or other impact due to this show cause notice at this stage. Further, the Company believes that the SCN has no merits, and the Company will be filing detailed reply with facts, figures and justifications to the SCN before the GST Authority within the prescribed timelines with the required evidence substantiating its position. None Details of any aberrations/ non-compliances identified by the authority in the communication; REGD OFFICE : 11 B/2 (S.P), First Cross Road, Ambattur Industrial Estate, IAIr 109482018 Ambattur, Chennai - 600 058. Tel.No: 044 - 6654 4719 BUREAU VERITAS E-mail: ufsl.ho@ucal.com Website: www.ucal.com C8rtlfl€otl08 CIN: L31900TN 1985PLC012343 UCAL LIMITED (Formerly UCAL FUEL SYSTEMS LIMITED) ’Details of any penalty or restriction or Penalty of Rs.6.48 Crores (including interest) sanction imposed pursuant to the demanded in Show Cause Notice communication Action (s) taken by listed company with The Authorities have given an opportunity respect to the communication to the Company of being heard and to file any objections. The Company will be filing detailed reply with facts, figures and justifications to the SCN before the GST Authority within the prescribed timelines with the required evidence substantiating its position. Any other relevant information REGD OFFICE : 11 B/2 (S.P), First Cross Road, Ambattur Industrial Estate, IATE 189482018 Ambattur, Chennai - 600 058. Tel.No: 044 - 6654 4719 BUREAU VERITAS E-mail: ufsl.ho@ucal.com Website: www.ucal.com CIN: L31900TN 1985PLC012343