Speciality Restaurants Limited announced that the order issued by the Office of the Superintendent of Central Tax, Bengaluru North Commissionerate, Bengaluru has been received on May 15, 2024, imposing a penalty of INR 10,000 under Section 73 of CGST Act, 2017, on account of delay in filing of GST returns for the financial year 2018-19. The Company is in the process of making payment of the penalty amount to the GST authorities. There is no impact on the financial, operation or other activities of the Company.