2026 (6) TMI 1201

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.... Executive Engineer, Executive Engineer H.R.B.C Divsion Cnnl, Executive Engineer Hwssb Division, Executive Engineer Prde Division, Hassan<br>GST<br>2026 (6) TMI 1201 - KARNATAKA HIGH COURT - NC: 2026:KHC:28545 - DB<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 12-6-2026<br>Writ Petition No. 23537 of 2021 (T - RES) - -<br>GST<br>HON&#39;BLE MR. VIBHU BAKHRU, CHIEF JUSTICE....

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....rovision of the GST Act dated 01.07.2017 produced as Annexure-M and N. (b) Declare that the provision of Section 7(3) read with clause 6 of schedule II of the GST Act is ultra-virus article 366 (12A), (26A), (29A) (b) and (f) the constitution in view of and settled principles of law laid down by the Hon&#39;ble supreme court regarding "works contract" and consequently that the respondent ....

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....n to prayer (c) as recorded in the order dated 10.06.2026. 3. The petitioners are Grade-I contractors who had entered into works contracts with various agencies of the Government of Karnataka through respondent Nos.7 to 14. The tenders were invited both prior to 01.07.2017 - at the rates of tax then prevailing under the Karnataka Value Added Tax Act, 2003 [KVAT Act] as well as after 01.07.2017,....