2026 (9) TMI 1093

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..../ Decisions)<br>Dated:- 25-8-2026<br>WRIT PETITION NO. 107196 OF 2026 (GM - RES) - -<br>GST<br>THE HON&#39;BLE MR. JUSTICE SACHIN SHANKAR MAGADUM For the Appellant : Sri. Shridhar Prabhu, Advocate For the Respondent : Sri. Sharad V. Magadum, AGA) ORAL ORDER (PER: HON&#39;BLE MR. JUSTICE SACHIN SHANKAR MAGADUM) The petitioner is seeking mandamus directing the respondents to reimburse....

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....uired to bear additional tax liability 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 contr....

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....n view of the law laid down by this 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 ....