TaxTMI 
TaxTMI 
2026 (8) TMI 1121
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....ng reliefs: "(a) Declare that the provisions of Section 7 (3) read with clause 6 of Schedule II of the GST Act is ultra-vires Article 366 (12A), (26A) (29A) (b) & (f) of the Constitution in view of and settled principles of law laid down by the Hon'ble Supreme Court regarding "works contract". (b) Issue a writ or such other order in the nature of Mandamus directing the Respondent No.2 to consider the reimburse the differential GST amount (being the difference between GST rate 12% or 18% and VAT rate) paid by the Petitioner without collecting it from Respondent No.2 for each of the works executed by the Petitioner, as per the sample work order dtd: 23/05/2017 to 15/06/2017 is produced at Annexures-C. (c) Issue ....
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....ustment of Goods and Service Tax [GST] consequent to coming into force of the Central Goods and Service Taxes Act, 2017 [CGST Act]. It is further submitted that a Co-ordinate Bench of this Court in the case of Chandrashekharaiah Vs. State of Karnataka (Order dated 11.04.2023 in W.P.No.9721/2019, NC:2023:KHC:15431) has disposed of the writ petitions by issuing various guidelines. The operative portion of the said order is as under: "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 1-7-2017) und....
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....y be, the differential tax amount by the concerned employer; so also, in case payments for works completed pre-GST are made post-GST, the concerned employer has to pay or reimburse, as the case may be, the differential tax amount, to the Petitioners. (iii) Petitioners are directed to submit comprehensive representations to the 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 d....
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.... the order of the Division Bench is as under: "8. The dispute as to whether the writ petitioners would be entitled to reimbursement of the incremental tax 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 the contracts. The contracts between the writ petitioners and the Employers 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, the 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 provisi....