TaxTMI 
TaxTMI 
2026 (6) TMI 1058
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.... M/S Siddaramaiah And Co, Sri D.T. Siddappa S/O Thammaiah, Sri P. Masti Gowda S/O Karigowda, Sri G.H. Puttaswamy Gowda S/O H. Hombegowda, M/S A.B.B Constructions, Sir Y.S. Yogananda S/O Y K Siddegowda, Sri Manjunatha S/O Narasegowda, Sri R Govindegowda S/O Ramegowda, Sri Ashoka S S/O Sathyananda S, Sri V.T. Dinesh Kumar S/O Late V.M Thimmaiah, Sri P.B. Kari Gowda S/O Late Bette Gowd, Sri C Kari Gowda So Chikka Boregowda, Sri N.S. Jagannath S/O Srinivasa N T, Sri K.V. Chinnaiah S/O Venkatasubbaiah, Sri Thammanna S/O Late Dasa, Sri Ananda N S S/O Late Sanne Gowda, Sri C Ashok S/O Late C S Chikkaramegowda, M/S Cpc Constructions, Sri H.B. Chandrashekarappa S/O Late H.B. Basappa, M/S B.N.M Constructions, The State Of Karnataka Finance Department, Commissioner Of Commercial Taxes Government Of Karnataka, Bengaluru And Joint Commissioner Of Commercial Taxes (Admn), The Assistant Commissioner Of Commercial Tax Officer, Mysuru And The Assistant Commissioner Of Commercial Taxes, Executive Engineer Pwd And Iwtd, Karnataka State Police Housing And Infrastructure Development Corporation Limited, Hassan And Karnataka Co-Operative Milk Producers Federation Limited, Bengaluru And Kolar Chikkaballa....
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....Pwp And Iwtd Hassan Division, Deputy Conservator Of Forest And Executive Director S, Chief Engineer National Highway Pwp And Iwtd, Commissioner Mangalore City Corporation And Sri Chandrashekaraiah S/O Late B.L. Ramaiah, M/S Govinde Gowda And Sons, M/S D.K. Constructions, Sri Mahabaleshwara Bairy S/O Venkataramana Bairy, Sri Mahadeva S/O Siddappa, M/S Sri Ayyappa Constructions, Sri N. Nandish S/O Nanjundiaha, Sri M. Nataraj Son Of Late K. Muthushetty, Sri D.P. Krishna Kumar S/O D.R. Puttaswamy Gowda, Sri Mrudul B.C. S/O Chandrashekaraiah, Sri Nakul B.C. S/O Chandrashekaraiah, Sri Appadurai C S/O Chinnaraj Shetty, Sri G.L. Lakshme Gowda S/O Lingegowda, Sri M Srinivasulu Reddy S/O M Rama Reddy, Sri N. Siddu S/O Ningaiah, Sri P.K. Krishnaraju S/O T. Krishna, M.S. Revanna S/O Shivanna, Sri K.S. Manjunatha S/O K. Shivappa, M/S Annapoorneshwari Constructions, M/S Bhoomika Builders Partnership Firm, Sri B.G. Aravind S/O Gurumurthy B G, Sri Umesh N S/O Narayana Swamy, Sri Nagaraju S/O Nagaraju, Sri H.S. Girish S/O S.D. Shivarudrappa, Sri S Yogesh S/O M P Siddaiah, Sri K Siddappa S/O Mallaiah, Sri Venkatachalapathi S/O V Venkatesh, Sri P Venkatasubbaiah S/O P Venkataiah, Sri Nagarjuna P S/O ....
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....mited, The Municipal Commissioner Town Municipal Council, The Executive Engineer Kabini Canal Distributory Division, The Conservator Of Forests, The Conservator Of Forests And Executive Director, The Municipal Commissioner Madikeri City Municipal Council, The Chief Officer Kushalnagara, The Executive Engineer Cauvery Neeravari Nigam Limited, The Managing Director Dr B R Ambedkar Development Corporation, The Executive Engineer Karnataka Rural Road Development Agency, The Municipal Commissioner Karnataka City Municipal Council, Mysuru, The Chief Engineer Cauvery Neeravari Nigam Limited, The Executive Engineer Mysuru Division, The Exeutive Engineer Nwkrtc Division Office, The Executive Engineer Engineering Section University Of Mysuru, The Executive Engineer Shivamogga City Corporation, The Municipal Commissioner City Municipal Council, The Executive Engineer Visesvaraya Jala Nigama Limited, The Deputy Commissioner, Hassan And Sri T. Vasudev, Sri S Krishna S/O Siddegowda, Sri N.S. Ramesh Babu S/O Late Shivarudrappa, Sri H G Basavarajappa S/O H G Channabasappa, Santhosh Build Well Infra Pvt Ltd, Sri P Ravishankar S/O Late Gangadhar Rao, M/S Ravishankar Infrastructure Pvt Ltd, Sri B T S....
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....eum And Heritage, The Executive Engineer Pwp And Iwtd, The Executive Engineer Pmgsy And The Deputy Commissioner Dakshina Kannada District, Mangalore, The Executive Engineer Krrda, The Executive Engineer Pwp And Iwtd Department, The Executive Engineer Krrda, The Executive Engineer Rural Water Supply Division HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND HON'BLE MRS. JUSTICE K.S. HEMALEKHA For the Appellants : Sri Neeralgi Jeevanbabu Jagadish, Advocate For the Respondents : Sri Naveen G.S., Advocate For R-1 To R-24, R-1 To R-12, R-1 To 45, R-1 To R-9 & Sri Aditya Vikram Bhat, Aga For R-25 To R-59, R-13 To R-47, R-46 To 49, 52, 54 & 55; R-10 To R-37 Sri G. Lakshmeesh Rao, Advocate For R-63 ORAL JUDGMENT PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE: 1. The appellants have filed the present appeals impugning the judgment dated 11.04.2023 passed by the learned Single Judge of this Court in W.P.No.19067/2019; W.P.No.30107-118/2019; W.P.No.9721/2019; W.P.No.15086/2019 and W.P.No.50889/2019 [impugned order]. The prayers in the writ petitions were substantially similar and the writ petitioners in the main writ petition, inter alia, prayed as under: "(a) D....
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....not produced in their entirety, the writ petitioners had produced extracts of the agreements. The agreements expressly provided that the rates quoted by the contractor shall be deemed to be "inclusive of the sales and other taxes" that the contractor would have to pay for the performance of the contract. 5. The writ petitioners claimed that since the rates quoted were on the basis of the SR prevailing prior to 01.07.2017, the same did not include the element of GST - Central GST, SGST and IGST - payable under the relevant GST Acts. With the Goods and Services Tax Acts coming into force on 01.07.2017, the works contracts came to be subjected to GST at the rate of 18% (for the period from 01.07.2017 to 21.08.2017) and at 12% thereafter. This increased the tax burden of the writ petitioners. The tax authorities issued notices calling upon the writ petitioners to discharge GST on the works contracts at the applicable rates and to file returns, failing which their GST registration was proposed to be cancelled. The writ petitioners submitted representations dated 24.11.2018 seeking that the incremental tax burden be borne by the Employers and that no coercive action be taken. The repr....
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.... /reimbursed, as the case may be, the differential tax amount by the concerned employer; so also, in case payments for works completed pre-GST are made post-GST, the concerned employer has to pay or reimburse, as the case may be, the differential tax amount, to the Petitioners. (iii) Petitioners are directed to submit comprehensive representations to the respective employers/Respondents within a period of 4 weeks from the date of receipt of a copy 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 ....