2026 (9) TMI 1356

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....No. 652 of 2026 (T - RES) - -<br>GST<br>HON&#39;BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND HON&#39;BLE MRS. JUSTICE K.S. HEMALEKHA For the Appellant : Sri. Aditya V. Bhat, AGA For the Respondents : Sri. Joseph Varghese, Advocate For Smt. Lakshmi Menon, Advocate For R-1; Notice To R-2 To R-6 Are Served And Unrepresented ORAL JUDGMENT PER: HON&#39;BLE MR. VIBHU BAKHRU, CHIEF JUSTICE: 1. ....

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....ead with Rule 142(5) of the Karnataka Goods and Services Tax Rules, 2017 and Section 6 of the Central Goods and Services Tax Act, 2017 [the CGST Act]. In the alternative, respondent No.1 had sought a direction to respondent Nos.2 to 5 to enter into supplementary tender agreements, or any other permissible arrangement to revise the rate of applicable taxes and pay the differential Goods and Service....

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....ion of works relating to the improvement of roads in the Chamarajnagar area. Upon completion of the contracts, payments were released to respondent No.1. 6. The appellant thereafter conducted an inspection of the records of respondent No.1 under Section 67(1) of the KGST/CGST Act and has found certain discrepancies, including an alleged availment of excess Input Tax Credit [ITC]. The GST depart....

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.... the introduction of the GST regime or were claimed to have been awarded on the basis of rates of tax applicable under the VAT regime. The contracts in question involved different contracting parties and varied contractual terms and conditions. 8. In Chandrashekaraiah case (supra), the learned Single Judge passed blanket orders, inter alia, directing that the differential of the tax liability a....