2026 (7) TMI 1253

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....ACHIN SHANKAR MAGADUM For the Appellant : Smt. Vidyashri N. Mulimani, Advocate For the Respondent : Sri. Sharad V. Magadum, AGA FOR R1 & R2) ORAL ORDER (PER: HON'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM) The petitioner is seeking mandamus directing the respondents to reimburse the differential Goods and Services Tax (for short 'GST') amount of Rs. 6,20,826.56/- with interest at th....

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....lity and, therefore, claims reimbursement of the differential tax amount from the respondents-State. 4. The controversy relating to liability to bear the differential tax consequent upon introduction of GST is no longer res integra. In an identical matter in W.P.No.104908/2023, disposed of on 29.08.2023, this Court has held that the recipient of the works contract service is liable to bear the ....

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....s Court, are under a bounden duty to reimburse the differential GST amount. Therefore, this Court is of the view that the petitioner has made out a case for issuance of a writ of mandamus. 6. For the foregoing reasons, this Court proceeds to pass the following: ORDER (i) The writ petition is allowed. (ii) The respondents are directed to consider the representation dat....