Amusement park operator Wonderla Holidays has received a show cause notice (SCN) from the GST authority raising a tax demand of ₹15.72 crore over alleged short payment of GST on restaurant and resort services.
The notice was issued on August 21, 2026, by the Office of the Principal Commissioner of Central Tax, CGST West Commissionerate, Bengaluru.
Tax demand
According to the company, the GST Authority has raised a total tax demand of ₹15,72,58,674 under Sections 74(1) and 74A(1) of the CGST/KGST Act, 2017.
The alleged short payments relate to three categories of services:
- Bengaluru Park restaurants: ₹14,19,34,823 for restaurant services supplied across various outlets at the Bengaluru park between April 1, 2020, and March 31, 2026.
- Woods restaurant at the resort: ₹1,25,27,098 for restaurant services supplied between April 1, 2020, and June 21, 2023.
- Resort accommodation: ₹27,96,751 for accommodation services supplied at the resort between April 1, 2020, and June 21, 2023.
In addition to the tax demand, the notice includes interest of ₹2,83,06,561 and a penalty of ₹15,72,58,674. The company has been called upon to show cause as to why the aforesaid demand, interest and penalty should not be confirmed against it.
No immediate financial impact
Wonderla Holidays said the SCN is an administrative proceeding and that no formal order determining the tax liability or imposing the penalty has been issued as of date.
Accordingly, the company said there is no immediate financial impact at this stage.
The company is evaluating the notice in consultation with its tax advisors and plans to submit a detailed response to the adjudicating authority within the prescribed timelines.
Wonderla Holidays said it will also pursue all legal remedies available to it under the law.
The development comes as the amusement park operator continues to expand its operations across India’s leisure and entertainment market.