2024 (9) TMI 680

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....STRAR VISVESHWARAYA TECHNOLOGY UNIVERSITY BELGAUM, THE DEPUTY COMMISSIONER BIDAR, THE CHIEF ENGINEER VIJAYAPURA, DEPUTY COMMISSIONER YADAGIR, ESTATE OFFICER UNIVERSITY OF HORTICULTURAL SCIENCE NEAR SEEMIKERE CROSS UDAYANAGIRI BAGALKOT, EXECUTIVE ENGINEER PUBLIC WORK DAVANAGERES THE HON'BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner: (By Sri. Naveen G.S., Advocate) For the Respondents: (By Sri. S.H. Raghavendra, AGA; Sri. Tejas V., Advocate for R-3) ORDER In this petition, petitioner seeks for the following reliefs: "(a) Issue a writ or such other order in the nature of mandamus directing the respondents to refund the differential GST amount (being the difference between GST and VAT) paid by the petitioner f....

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.... directions / guidelines:- (a) Calculate the works executed pre-GST (prior to 01.07.2017) under KVAT regime and payments received by the Petitioners. (b) The payments received by the Petitioners pre-GST for such of the works executed before 01.07.2017 are to be assessed under KVAT tax regime - either under COT or VAT scheme as applicable. (c) Calculate the balance works to be completed or completed after 01.07.2017, in the original contract. (d) Derive the rate of materials, KVAT items required or used to complete the balance works. (e) Deduct the "KVAT" amount from those materials and the service tax, if applicable. (f) Add the applicable "GST" on those items. (g) Input Credit ....

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....spective employers/Respondents are directed to consider and dispose of the same in the light of the aforesaid directions / guidelines as expeditiously as possible and at any rate within a period of 8 weeks from the date of submission of the representations. (v) In view of the interim orders passed by this Court in the present petitions, such of the petitioners who had not filed their GST returns during the period after 01.07.2017 are permitted to file their returns / amended returns, pursuant to the calculation of the differential tax as per procedure above under GST regime, without insisting on interest or penalty or limitation. (vi) The GST authorities are also directed not to take precipitative action against the Petiti....