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

Ref: OAL/BSE/NSE/38/2026-27 27th August 2026 To To The Manager The Manager Department of Corporate Services, Listing Department, BSE Limited, National Stock Exchange of India Limited Phiroz Jeejeebhoy Towers Exchange Plaza, Bandra Kurla Complex Dalal Street, Mumbai- 400 001 B a n d r a ( E a s t ) , M umbai - 400 051 Scrip ID : OAL Symbol: OAL Scrip Code: 500078 Series : EQ Sub: Disclosure under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir(s)/Madam, Pursuant to the provisions of Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with Sub-Para 8 of Para B of the SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, and the Industry Standards on Regulation 30 of the SEBI Listing Regulations, we would like to inform you that OAL has received a Show Cause-cum-Demand Notice bearing No. Vad-1/Prev/SCN/51/Oriental/2026- 27/Gr.E dated August 25, 2026, from the Office of the Principal Commissioner, Central GST and Central Excise, Vadodara-I, which was received by the Company via email on 26th August, 2026 at 18:19 hours. The said Show Cause-cum-Demand Notice is received under Section 74 of the Central Goods and Services Tax Act, 2017, seeking details and clarifications in relation to transactions undertaken with a vendor during the period from 1st April, 2020 to 31st March, 2025, along with relevant supporting documents and records. The details as required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, is enclosed herewith as an “Annexure-A” We will be filing appropriate response to the said Show Cause Notice within the prescribed timelines. Registered Office 133, Jehangir Building, 2nd Floor, M.G. Road, Fort, Mumbai 400 001, India. T +91-22-66556000 / 43214000 F +91-22-66556099 E oa@orientalaromatics.com CIN L17299MH1972PLC285731 www.orientalaromatics.com The aforementioned information is also uploaded on the website of the Company i.e. www.orientalaromatics.com You are requested to take the same on record. Thanking you. For Oriental Aromatics Limited Dharmil A. Bodani Chairman & Managing Director DIN: 00618333 Registered Office 133, Jehangir Building, 2nd Floor, M.G. Road, Fort, Mumbai 400 001, India. T +91-22-66556000 / 43214000 F +91-22-66556099 E oa@orientalaromatics.com CIN L17299MH1972PLC285731 www.orientalaromatics.com Annexure-A Disclosure by Oriental Aromatics Limited regarding receipt of communication from regulatory, statutory, enforcement or judicial authority under the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015: Sr No. Particulars Details 1. Name of the listed company Oriental Aromatics Ltd 2. Type of communication Via Email; Show Cause Notice bearing no. Vad- received 1/Prev/SCN/51/Oriental/2026-27/Gr.E 3. Date of receipt of 26th August, 2026 at 18:19 hours communication 4. Authority from whom Office of the Principal Commissioner, Central communication received GST and Central Excise, Vadodara-I 5. Brief summary of the material The said Notice is received under Section 74 of contents of the communication the Central Goods and Services Tax Act, 2017, received, including reasons for proposing recovery of IGST ITC (Input tax receipt of the communication credit) of ₹95,68,533/- along with applicable interest and penalty under Section 74(1) of the CGST Act, 2017. The Notice also proposes penalty under Section 122(i) in respect of ITC of ₹15,962/- allegedly passed on to a non- existent supplier. The Notice further requires the Company to show cause as to why proceedings under the applicable provisions of the GST law should not be initiated. 6. Period for which This Show cause notice covered period of 5 communication would be financial years i.e. from 1st April 2020 to 31st applicable, if stated March 2025 7. Expected financial implications At this stage, the communication is only a Show on the listed company, if any Cause Notice (SCN) and no financial liability has been crystallized. The Company is evaluating the transactions and will submit its response before the GST Authority. Accordingly, no immediate material financial impact is ascertainable, and any potential Registered Office 133, Jehangir Building, 2nd Floor, M.G. Road, Fort, Mumbai 400 001, India. T +91-22-66556000 / 43214000 F +91-22-66556099 E oa@orientalaromatics.com CIN L17299MH1972PLC285731 www.orientalaromatics.com liability, if any, will be subject to the outcome of the proceedings. 8. Details of any aberrations/non- The Show Cause Notice states that, based on the compliances identified by the Department’s investigation, a vendor of the authority in the communication Company whose GST registration was suspended, has been viewed by the Department as a non-existent supplier. Accordingly, the Authority has raised certain observations regarding the transactions undertaken by Oriental Aromatics Limited with the vendor. The Notice, inter alia, raises concerns regarding the transactions with the said vendor, the eligibility of Input Tax Credit (ITC) availed in respect thereof, and the adequacy of supporting records and documentary evidence relating to such transactions. 9. Details of any penalty or NA restriction or sanction imposed pursuant to the communication 10. Action(s) taken by listed The Company will be filing appropriate company with respect to the response to the said Show Cause Notice within communication the prescribed timelines. 11. Any other relevant information NA Registered Office 133, Jehangir Building, 2nd Floor, M.G. Road, Fort, Mumbai 400 001, India. T +91-22-66556000 / 43214000 F +91-22-66556099 E oa@orientalaromatics.com CIN L17299MH1972PLC285731 www.orientalaromatics.com