TaxTMI 
TaxTMI 
2026 (7) TMI 519
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....r>THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA For the Appellants : (By Sri Aditya Vikram Bhat, Aga) For the Respondents : (By Sri. Naveen G.S., Advocate For R-1 To 4 [In R/O. R-4 Vk Not Filed]) ORAL JUDGMENT (PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE) 1. The appellants have filed the present appeal impugning the order dated 25.07.2024 passed by the learned Single Judge of this Court in WP.No. 27637/2023 (GM-RES) [impugned order]. Respondent Nos.1 to 5 [writ petitioners] had filed the said writ petition, inter alia, praying as under: "(a) Issue a writ or such other order in the nature of mandamus directing the respondents to refund the differential GST amount ....
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.... but the agreements were entered on or after the said date but with the old SR; and Category C where the tenders were invited after 01.07.2017 but the contacts were entered into under the SR prevailing prior to 01.07.2017. 4. Although copies of the contracts were not produced, the writ petitioners had produced copies of the extracts of some agreements. The agreements expressly provided that the rates quoted by the contractors shall be deemed to be "inclusive of sales and other taxes". 5. The writ petitioners claimed that since the rates quoted by them were on the basis of the Schedule of Rates 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.....
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....ah (supra). The same is set out below: "20. In the result, I pass the following:- ORDER (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, ....
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....e 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....
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....x paid or payable by them on account of the levy of GST is strictly a matter between the writ petitioners and the Employers with whom they had entered into a contract. The contract between the writ petitioners and the employer would not alter the statutory scheme for the levy of GST. Thus, the liability of the writ petitioners to pay Goods and Services Tax (whether under the Central Goods and Services Tax Act, 2017, State Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act, 2017) is required to be determined strictly in accordance with the provisions of the relevant statute. The question of the levy of GST, assessment, recovery, and enforcement is a matter of statutory prescription. 11. In view of the above, no ....