2024 (7) TMI 1793

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....OF 2023 (GM - RES) - -<br>GST<br>THE HON&#39;BLE MR JUSTICE S.R.KRISHNA KUMAR For the Petitioners : (By Sri. Naveen G S., Advocate) For the Respondents : (By Sri. S.H. Raghavendra, Aga For R-1 Sri. K.S. Bheemaiah, Advocate For R-2 To R-5) ORAL ORDER In this petition, petitioner seeks for the following reliefs: "(a) Issue a writ or such other order in the nature of mandamus directing the respondents to refund the differential GST amount paid by the Petitioners for the works executed by each of the Petitioners respectively, as per the representations dated 06.07.2023, 07.07.2023, 11.07.2023, 17.07.2023 etc., given by the Petitioners-Contractors to respective Respondent-employers (as per the abstract Annexed) and produced ....

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....s 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 used to complete the balance works. (e) Deduct the "KVAT" amount from those materials and the service tax, if applicable. (f) Add the applicable "GST" on those items. (g) Input Credit on the materials is to be arrived at and be set off as against the output GST, for those assessed under regular VAT. (h) Further, the "tax difference" should be calculated on....

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....hin 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 differential tax as per procedure above under GST regime, without insisting on interest or penalty or limitation. (vi) The GST authorities are also directed not to take precipitative action against the Petitioners for a period of 6 months from the date of receipt of a copy of this order. (vii) Liberty is reserved in favour of the petitioners to challenge any order / decision pas....