2025 (3) TMI 1745

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.... COURT - NC: 2025:KHC:12959<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 26-3-2025<br>Writ Petition No. 569 of 2024 (T - RES) - -<br>GST<br>HON&#39;BLE MR JUSTICE S.R.KRISHNA KUMAR For the Petitioner : Sri. Halesha R G., Advocate) For the Respondents : Sri. Hemakumar.K Aga For R-1, R-5 To R-16; Sri. Madanan Pillai, CGC For R-2; Sri. Jeevan.J. Neeralgi, Advocate For R-3 And R-4) ORAL ORDER : In this petition, petitioner seeks for the following reliefs: (a) Pleased to issue a writ, orders or direction to the Respondents No.9 to 16 to consider the Representation made on 04-12-2023 by the Petitioner to them produced at Annexure-C1, C2, C3, C4, C5, C6 & C7 and direct them to release the GST Tax am....

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....RDER (i) Petitions are hereby disposed of. (ii) The Respondents-State and other Govt agencies / Respondents who have entered into works contract with the Petitioners are issued the following 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 use....

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....py of this order, irrespective of whether they have completed the works pre-GST or post-GST or payments were received or yet to be received post-GST. (iv) If such representations are submitted, the respective 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 differen....

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....essary payment at the petitioner&#39;s end the applicable GST being statutory requirement, the respondent/Department ought to have reimbursed 12% GST amount on the total work done by petitioner. Since, there is total inaction on the part of respondent/Department, this is a fit case where mandamus needs to be issued. For the reasons stated supra, I proceed to pass the following: ORDER i) Writ petition is allowed. ii) The respondent is hereby directed to reimburse GST amount as indicated in the representation dated 15.04.2023 vide Annexure-E. iii) The respondent/Department shall reimburse the said amount within a period of six weeks from the date of receipt of copy of &nbsp;this order." In the light of the iss....