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IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
VIDYADHARAN G., PRADEEP KUMAR, ANIL KUMAR R, B. SAJIKUMAR, G. VENUGOPALAN NAIR – Appellant
Versus
UNION OF INDIA – Respondent
| Table of Content |
|---|
| 1. petitioners availing canteen services and tax implications. (Para 1 , 2) |
| 2. arguments presented by petitioners and respondents. (Para 3) |
| 3. court's decision on tax recovery. (Para 4) |
JUDGMENT
2. However, later the canteens noticing that there was an increase in tax with respect to the assessment year 2018-19, sought to demand the differential tax from the respective petitioners. It is in such circumstances, that the respective petitioners have approached this Court contending that there cannot be any demand with reference to differential tax after the sale has already been completed.
4. This Court notices that in view of predicament of the petitioners herein, a representation was filed by the canteens before the Government, which has come out with an order dated 19.12.2025, deciding to waive the differential tax payable by the canteens.
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