2024 (5) TMI 401

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....vt. Advocate For R1 To R4; Sri. Krupa Sagar Patil, Advocate For R5; R-6 Served) (By Smt. Arati Patil, HCGP) ORDER Heard Sri Naveen Gudikote S., learned counsel for petitioner and Sri Mallikarjun C. Basareddy, Government Advocate for respondent Nos. 1 to 4 and 7, Sri. Krupa Sagar Patil, learned counsel for respondent Nos. 5 and 6. 2. The writ petitions are filed with the following prayer: In W.P.No. 200206/2024 "(i) issue a writ or such other order in the nature of mandamus directing the respondents to pay the differential GST amount (being the difference between GST and VAT) for each the works contract / composite supply executed by the petitioner and tabulated at annexure-A, as per the representations dated 1-9-2023 an....

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....e executed under VAT regime or under old schedule of rates (SR) wherein, GST is not paid by the respondent employers but is levied and paid by the petitioner-contractors to the GST Department. (iii) issue a writ or such other order directing the 2nd respondent to keep in abeyance the execution of the order passed under Section 73(9) of the GST Act, being no. ACCT/AUDIT-1/KLB/2023-24/429 dated 06.09.2023 by the 2nd respondent and produced as annexure-D till such time the respondent 2 considers the representation and makes payment of the differential amount towards GST to the petitioner." 3. The writ petitioners are class I civil contractors who have entered into agreement with Public Works Department and other governmental agenci....

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....entered prior to 01.07.2017 during KVAT regime and works are completed pre-GST but payments are made post-GST or Contracts entered prior to 01.07.2017 but partly executed pre-GST and balance work executed post-GST or Contracts for which tenders were invited during KVAT regime and finalized after 01.07.2017 under GST regime or contracts which were invited during KVAT regime under old schedule of rates (SR) but finalized under GST regime and that a certain procedure is required to be followed to determine the amount payable by or to the works contractors/petitioners." 7. Learned counsel for the petitioners, therefore sought for quashing of show cause notice and the Order passed by the Assistant Commissioner. 8. Per contra, Sri Mallikarj....