TaxTMI 
TaxTMI 
2026 (9) TMI 1188
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....he light of the above facts and grounds, the Petitioner humbly prays that this Hon'ble Court may be pleased to: A. Issue a Writ of Mandamus directing the Respondents to consider and dispose of the Petitioner's representations in terms of the judgment dated 11.04.2023 passed by this Hon'ble Court in Sri Chandrashekharaiah v. State of Karnataka (Annexure K), in a time bound manner and consequently compute and pay the differential GST along with interest and penalty payable in respect of the works executed by the Petitioner. B. Issue a Writ of Mandamus directing the Respondents to execute an appropriate supplementary agreement incorporating the applicable GST rate component as is set out in the Revision Notificati....
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....cation Order - DRC 07 Ref No: ZD291025115172T dated 30.10.2025 by the Respondent No.1 (digitally signed version is produced as Annexure J); and C. Grant such other order or direction as this Hon'ble Court may deem fit in the interest of justice and equity." 3. It is jointly submitted by the learned counsel for the petitioner and the learned AGA that the question that arises for consideration in the present writ petitions is with regard to the adjustment 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.N....
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....er agreement needs to be changed or not. (j) A supplementary agreement may be signed with the Petitioners for the revised GST-inclusive work value for the Balance Work completed or to be completed as determined above and in case the revised GST-inclusive work value for the Balance Work, completed or to be completed after 1-7-2017, is more than the original agreement work value, the Petitioners are to be paid/reimbursed, as the case may 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 co....
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....e of Chandrasekharaiah was the subject matter of challenge before the Division Bench of this Court in the case of Office of Principal Commissioner GST and Central Excise and others Vs R Chandrashekhar S/o. Ramaiah (Judgment dated 10.06.2026 in W.P.No.1587/2023 C/w W.A.No.1599/2023, W.A.No.1638/2023, W.A.No.1647/2023 & W.A.No.25/2024 : NC:2026 KHC:28975-DB). The Division Bench has partly allowed the said appeals. The operative portion of 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 enter....