Class-I civil contractors sought refund of differential tax paid on transition from KVAT to GST for State works, relying on prior writ orders. The State did not dispute entitlement but sought particulars. The court directed petitioners to make a detailed representation and respondents to consider and refund within eight weeks.
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NC: 2024:KHC:43730 WP No. 13167 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF OCTOBER, 2024
BEFORE
THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO.13167 OF 2024 (T-RES)
BETWEEN:
Digitally signed by CHAITHANYA K Location: High Court of Karnataka
SATHYANARAYANA NILAYA KHB COLONY, PUTTENAHALLI YELAHANKA, BENGALURU-560 064.
A LIMITED LIABILITY PARTNERSHIP FIRM HAVING ITS OFFICE AT NO.441 2ND CROSS, 3RD BLOCK 3RD STAGE, BASAVESHWARANAGAR BENGALURU-560 079 (REPRESENTED BY ITS DESIGNATED PARTNER: SAMARTH GOWDA).
KURBARAHALLI SIDDARATHAN NAGAR LAYOUT NAZARBAD MOHALLA, MYSORE-570 010 (REPRESENTED BY ITS MANAGING DIRECTOR S. SHIVKUMARA SWAMY).
…PETITIONERS
(BY SMT. MONISHA SEN, ADVOCATE FOR SRI NAVEEN G.S., ADVOCATE)
AND:
BANGALORE-560 020.
KARNATAKA SLUM DEVELOPMENT BOARD MYSORE-570 001.
…RESPONDENTS
(BY SMT. JYOTHI M. MARADI, HCGP FOR R.1, R.6, R.8 & R.9; SRI B.B. PATIL, ADVOCATE FOR R.2 TO R.4; SRI SHISHIRA AMARNATH, ADVOCATE FOR R.5; SRI B.J. SOMAYAJI, ADVOCATE FOR R.7; R.10 IS SERVED.)
THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENT NOS.4 TO 10 TO REFUND THE DIFFERENTIAL GST (BEING THE DIFFERENCE BETWEEN VAT AND GST) AS PER THE ORDERS OF THIS HONBLE COURT IN WP NO.9721/2019 VIDE ANNEXURE-A AND THE W.P.NO.28/2024 VIDE ANNEXURE G1 FOR THE WORKS EXECUTED BY EACH OF THE PETITIONERS RESPECTIVELY, AS PER THE REPRESENTATIONS PRODUCED AT ANNEXURES-D, D1 TO D 21 AND DETAILS OF THE REPRESENTATIONS AT ANNEXURE-D 22, ETC.
THIS PETITION COMING ON FOR ORDERS, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE M.I.ARUN
ORAL ORDER
themselves as a taxable person under the GST Act and have obtained independent GST registration number. The change in regime from KVAT to GST resulted in certain excess amount being paid by the petitioners to the Government Authorities. They have made representations for refund of the same. As the same has not been considered so far, the present writ petition is filed with the following prayer:
"WHEREFORE, the Petitioners most humbly pray that this Hon'ble Court be pleased to:
(a) Issue a writ or such other order in the nature of Mandamus directing the Respondents 4 to 10 to refund the differential GST (being the difference between VAT and GST) as per the orders of this Hon'ble Court in WP No.9721/2019 vide Annexure-A and WP 28/2024 vide Annexure-G1 for the works executed by each of the Petitioners respectively, as per the representations produced at Annexure-D, D1 to D21 and details of the representations at Annexure-D-22."
for respondent Nos.1, 6 to 9 upon instructions submits that petitioners are entitled to the refund of differential amount (being the difference between VAT and GST). However, petitioners have not produced all the relevant details and the respondents are not aware as to the exact amount to be refunded to the petitioners and if they were
to provide all the relevant particulars, their case will be considered in accordance with law. The respondents do not dispute the order passed by this Court in W.P.No.9721/2019 and connected matters and also W.P.No.8489/2023 under similar circumstances. There is
no reason why the order passed in the aforementioned writ petitions should not enure to the benefit of the petitioners. Hence, the following:
ORDER
i. Petitioners are given liberty to make a detailed
representation to respondent Nos.2 to 10
enclosing all the necessary particulars.
ii. Upon receipt of such representation,
respondent Nos.2 to 10 are directed to consider
the same and refund the amount due to the petitioners within a period of eight weeks thereafter.
iii. The writ petition is disposed of .
SD/(M.I.ARUN) JUDGE
VMB
List No.: 1 Sl No.: 39
1 issue framed by the court
Whether respondents must refund the differential amount (difference between VAT and GST) paid by Class-I civil contractors on works executed, in line with earlier writ orders.
1 provisions across 1 enactments
Sri Prasanna N Rajapurohit
Dr. G. Chandre Gowda
Dr. B. Nagaraja
M/s. Yankee Constructions LLP
M/s. Maverick Holdings & Investment Pvt. Ltd.
M/s. Ramalingam Construction Company (P) Ltd.
M.I. Arun
As recorded by the court registry
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