Steel Strips Wheels Limited has informed the Exchange about Pendency of Litigation(s)/dispute(s) or the outcome impacting the Company. In continuation of the company s earlier intimation dated 11.08.2023 in regard to the Show cause Notice(SCN) received from the office of Central GST and Central excise, Gandhinagar, and pursuant to Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 {SEBI (LODR) Regulations, 2015}, it is informed that in terms of the order dated 13th June 2025 passed by the Hon ble High Court of Gujarat at Ahmedabad, the petition filed by the company, against the aforesaid SCN, has succeeded in view of applicability of Notification No.20/2024 whereby Rule 96(10) is omitted and the said Notification would be applicable to all the pending proceedings/cases as on 8th October, 2024. Hence, the impugned show cause notice or the impugned orders-in-original, as the case may be, have been quashed and set aside. The order further states that petitioners are entitled to claim the IGST paid on the export of goods as per Rule 96 of the CGST Rules, 2017 in accordance with law. Accordingly in view of the Hon ble High Court order dated 13th June 2025, the Company is now eligible to file the application with the GST Department to set aside the Show cause notice as well as close the outstanding demand of both GST refund of Rs. 7.62 Crores as well as Interest and Penalty amounting to Rs. 15.24 Crores.