Show Cause Notice received from GST Authority

Date: 22/08/2026 The General Manager, Listing Department, The Vice President, Listing Department, Bombay Stock Exchange Limited, National Stock Exchange of India Limited, Phiroze Jeejeebhoy Towers, Dalal Street, ‘Exchange Plaza’, Bandra Kurla Complex, Mumbai - 400 001. Bandra (East), Mumbai - 400 051. Scrip Code: 538268 Symbol: WONDERLA Dear Sir/ Madam, Subject: Disclosure under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 - Show Cause Notice received from GST Authority Pursuant to Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations"), we hereby inform you that the Company has received a Show Cause Notice ("SCN") on August 21, 2026 from the Office of the Principal Commissioner of Central Tax CGST West Commissionerate, Bengaluru ("the GST Authority"), issued under Section 74(1) and 74A(1) read with Section 74A(5)(ii) of the Central Goods and Services Tax Act/ Karnataka Goods and Services Tax Act 2017, whereby a tax demand of Rs. 15,72,58,674/- (Rupees Fifteen Crore Seventy Two Lakhs Fifty Eight Thousand Six Hundred and Seventy Four only) has been raised by the GST Authority. The Company is evaluating the SCN and, based on advice from its tax advisors, shall file a detailed reply with the adjudicating authority within the prescribed timelines, and shall pursue all legal remedies available to it. The details required under Regulation 30 of the SEBI Listing Regulations read along with the SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 dated 30th January 2026, and the disclosure as required under Regulation 30(13) of the SEBI Listing Regulations read with the Industry Standards Note on Regulation 30 of SEBI Listing Regulations dated 25th February 2025, are enclosed herewith as Annexure 1 and Annexure 2 respectively. We request you to kindly take the above intimation on record. Thanking You, Yours faithfully, For Wonderla Holidays Limited Srinivasulu Raju Y Company Secretary Annexure 1 Details required under Regulation 30 of the SEBI Listing Regulations read along with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 dated 30th January 2026. Sr. Particulars Details 1 Name(s) of the opposing party, The Office of the Principal Commissioner of court/tribunal/agency where Central Tax CGST West Commissionerate, litigation is filed Bengaluru ("the Authority"), being the issuing authority. 2 Brief details of litigation The Company received a Show Cause Notice ("SCN") on August 21, 2026 from the Authority, issued under Section 74(1) and 74A(1) read with Section 74A(5)(ii) of the Central Goods and Services Tax Act/ Karnataka Goods and Services Tax Act, 2017. The SCN, inter-alia, alleges: Short payment of GST on restaurant services supplied through its ‘Woods’ restaurant in Resort amounting to Rs. 1,25,27,098/- (Rupees One Crore Twenty Five Lakhs Twenty Seven Thousand Ninety Eight only) during the period 01.04.2020 to 21.06.2023. Short payment of GST on restaurant services supplied through its various restaurants in Bengaluru Park amounting to Rs. 14,19,34,823/- (Rupees Fourteen Crore Nineteen Lakhs Thirty Four Thousand Eight Hundred and Twenty Three only) during the period 01.04.2020 to 31.03.2026. Short payment of GST on accommodation services of Resort amounting to Rs. 27,96,751 (Twenty Seven Lakhs Ninety Six Thousand Seven Hundred and Fifty One) during the period 01.04.2020 to 21.06.2023. The Company has been called upon to show cause as to why the aforesaid demand, interest and penalty should not be confirmed against it. 3 Expected financial implications, No immediate financial impact on the Company if any, due to compensation, at this stage. penalty etc. The Company is in the process of evaluating the SCN and, based on advice from its tax advisors, shall file a detailed reply with the adjudicating authority within the prescribed timelines, and shall pursue all legal remedies available to it. 4 Quantum of claims, if any Tax Demand: Rs. 15,72,58,674/- (Rupees Fifteen Crore Seventy Two Lakhs Fifty Eight Thousand Six Hundred and Seventy Four only). Interest: Rs. 2,83,06,561/- (Rupees Two Crore Eighty Three Lakhs Six Thousand Five Hundred and Sixty One only). Penalty: Rs. 15,72,58,674/- (Rupees Fifteen Crore Seventy Two Lakhs Fifty Eight Thousand Six Hundred and Seventy Four only). Annexure 2 Details required under Regulation 30(13) of the SEBI Listing Regulations read along with the Industry Standards Note on Regulation 30 of SEBI Listing Regulations dated 25th February 2025. Sr. Particulars Details 1 Name of the listed company Wonderla Holidays Limited 2 Type of communication received Show Cause Notice issued under Section 74(1) and 74A(1) read with Section 74A(5)(ii) of the Central Goods and Services Tax Act/ Karnataka Goods and Services Tax Act, 2017, received by the Company through e-mail communication. 3 Date of receipt of communication August 21, 2026 4 Authority from whom communication The Principal Commissioner of Central received Tax CGST West Commissionerate, Bengaluru. 5 Brief summary of the material contents Refer Sr. No. 2 of Annexure 1. of the communication received, including reasons for receipt of the communication 6 Period for which communication would Refer Sr. No. 2 of Annexure 1. be applicable, if stated 7 Expected financial implications on the Refer Sr. No. 3 and 4 of Annexure 1. listed company, if any 8 Details of any aberrations/ non- Refer Sr. No. 2 of Annexure 1. compliances identified by the authority in the communication 9 Details of any penalty or restriction or Nil. The communication is a Show Cause sanction imposed pursuant to the Notice. No order has been passed and communication no penalty/restriction/sanction has been imposed on the Company as on date. 10 Action(s) taken by the listed company Refer Sr. No. 3 of Annexure 1. with respect to communication 11 Any other relevant information None