2026 (9) TMI 1270

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.... For the Appellant : Sri Sangram S. Kulkarni, Advocate For the Respondent : Sri Sharad V. Magadum, AGA 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.5,68,578.33 with interest at the rate of 18% per annum from the date of rem....

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....ntroversy 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 differential tax liability arising on account of introduction of GST. This Court has further held that the State,....

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....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 dated 19.11.2025 (Annexure-F) and determine the differential GST amount payable to the petitioner in accordance with....