2026 (7) TMI 573

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: 2026:KHC:31663 - DB<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 25-6-2026<br>Writ Appeal No. 1951 of 2025 (T - RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE S.G. PANDIT AND HON&#39;BLE MR. JUSTICE RAJESH RAI K ORAL JUDGMENT For The Appellants : Sri. Adithya Vikram Bhat, Aga For The Respondents : Sri. Halesha R. Gavimath, Advocate For R1, Sri. Aravind V Chavan, Advocate For R2-R5 ORDER PER: HON&#39;BLE MR. JUSTICE S.G. PANDIT: The State authorities are in appeal filed under Section 4 of the Karnataka High Court Act, 1961, questioning the order dated 26.03.2025 passed in W.P.No.569/2024 by the learned Single Judge, where under the following order has been passed: "i. The petition is allowed a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urt that the Co-ordinate Bench of this Court in W.A.No.1587/2023 dated 10.06.2026, clarified that the direction issued to the respondent i.e., Tax authorities to reimburse the differential tax is required to be construed as a direction only to the concerned employers and not to the tax authorities. In W.A.No.615/2025, State of Karnataka and others vs. Unique constructions and others where also the Co-ordinate Bench of this Court considered Chandrashekaraiah (supra) and while disposing of the said writ appeal at paragraph Nos.9, 10 and 11 has observed as follows: "9. The learned counsel appearing for the appellants has confined the challenge to the impugned order on two fronts. First, it is submitted that the operative part of the o....