We would like to inform you that Gujarat Sidhee Cement Limited, which was merged with Saurashtra Cement Limited ("the Company") pursuant to the order of the Hon''ble Nation Company Law Tribunal, Ahmedabad Bench dated 16th March 2023, has received a Show Cause Notice from the Office of the Assistant Commissioner of State Tax, Unit-87, B/H Mamlatdar Office, Rajendra Bhuvan Road Veraval. Gir Somnath-362265 under Section 74 of Central Goods Services Tax Act ("CGST") Act 2017 and the Gujarat Goods and Service Tax ("GGST'')Act 2017.