Disclosure regarding demand notice dated December 22, 2023 received by the Company from GST Department on December 30, 2023 for an amount of INR 35,63,10,282/- including penalties, interest on delayed payment and Late Fees. Further, interest on wrongly and excess availed ITC to be calculated at appropriate rate under Section 50(3) of the CGST Act, 2017 read with relevant Section of the Assam GST Act, 2017.