M/S Bannur Infrastructures Pvt. Ltd. Vs State of… — GST and Indirect Tax | Karnataka HC (2025)

M/S Bannur Infrastructures Pvt. Ltd. Vs State of… — GST and Indirect Tax | Karnataka HC (2025)

What the court decided

AI extract

Outcome

Writ petitions disposed in terms of the Co-ordinate Bench order in W.P. No.8489/2023 (13.08.2024), i.e., reimbursement of the differential GST amounts indicated in the petitioners' representations (with applicable interest, per that order) within the period fixed therein.

Issue for consideration

Whether the respondent employer departments/agencies are obliged to pay/reimburse to the contractor-petitioners the differential GST amount (being the difference between GST and VAT) on works contracts executed under the VAT regime, in compliance with the orders in W.P. No.9721/2019 (11.04.2023), W.P. No.8489/2023 (13.08.2024) and W.P. No.13167/2024 (29.10.2024). +1 more

Court's answer

This Court proceeded on the footing that the issue in these petitions stands covered by its Co-ordinate Bench judgment in W.P. No.8489/2023 (disposed 13.08.2024), which had directed reimbursement of the differential GST on works contracts executed under the VAT regime ('In the light of the issue standing covered...' — operative reasoning, fragmented across page-break artifacts).

Ratio / Principle

On all its fours and on the same reasons as the Co-ordinate Bench judgment (W.P. No.8489/2023), the subject writ petitions stand disposed.

Detailed headnote1 paragraphs

High Court of Karnataka, Dharwad Bench (M. Nagaprasanna J., 21.02.2025) — Four writ petitions under Article 226 by contractor-petitioners (M/s. Bannur Infrastructures Pvt. Ltd.; D.B. Masur; Ashfaq S. Betgeri; S.B. Dundigoudar) against the State of Karnataka (Finance Department) and various executing agencies (PWD, KSDBC/KSDB, KSRTC, VTU, KSPH & IDCL, KNNL, Panchayat Raj Engineering, NH Division, DUDC, TMC Mulagund), seeking mandamus to pay/reimburse the differential GST amount (difference between GST and VAT) on works contracts executed under the VAT regime, in compliance with the order in W.P. No.9721/2019 & connected cases (11.04.2023) and subsequent orders in W.P. No.8489/2023 (13.08.2024) and W.P. No.13167/2024 (29.10.2024), and a further direction to the State to issue a circular/policy on GST payment for such works contracts. All counsel submitted in unison that the lis stood answered by the Co-ordinate Bench decision in W.P. No.8489/2023, whose quoted order traces the governing principles to Chandrashekaraaiah (W.P. No.9721/2019, 11.04.2023) and follow-up decisions (M.G. Arunkumar; Mycon Construction; Apoorva Construction). The Court held the issue covered 'on all its fours and on the same reasons' and disposed of the petitions accordingly. No independent adjudication on merits; no dissenting opinion.

Parties & counsel

AI extract

petitioner
M/s. Bannur Infrastructures Pvt. Ltd. (rep. by its Director Fakkira Gouda V. Police Goudara)¶¶9
Sri Naveen G. S.
petitioner
Sri D.B. Masur, son of Basavaraj Masur¶¶26
Sri Naveen G. S.
petitioner
Sri Ashfaq S. Betgeri @ A.S. Betgeri¶¶43
Sri Naveen G. S.
petitioner
Sri S.B. Dundigoudar, son of Basangouda¶¶61
Sri Naveen G. S.
respondent
State of Karnataka, Department of Finance (represented by its Additional Chief Secretary)¶¶65
Sri Sharad V. Magadum
respondent
The Executive Engineer, Public Works Department, Division, Haveri¶¶17
Sri Sharad V. Magadum
respondent
The Executive Engineer, Public Works Department, Division, Dharwad¶¶18
Sri Sharad V. Magadum
respondent
The Executive Engineer, Karnataka Slum Development Board (KSCBD), Belagavi Division¶¶31
Sri Raviraj C. Patil
respondent
The Executive Engineer, Karnataka State Road Transport Corporation (KSRTC), Works Division (Civil Engineer Division)¶¶32
respondent
The Registrar, Visvesvaraya Technological University (VTU), Belagavi¶¶48
Sri Abhishek Kumar, Sri Chetan Kumar
respondent
The Executive Engineer (Contracts), Karnataka State Police Housing (KSPH) and Infrastructure Development Corporation Limited¶¶49
respondent
The Executive Engineer, Karnataka Slum Development Board (KSDB)¶¶50
respondent
The Executive Engineer, National Highway Division, Hubballi¶¶70
Sri Sharad V. Magadum
respondent
The Executive Engineer, Panchayath Raj Engineering, Division, Haveri¶¶72
Sri M. M. Khannur
respondent
The Executive Engineer, Panchayath Raj Engineering, Division, Gadag¶¶73
Sri M. M. Khannur
respondent
The Project Director, District Urban Development Cell, Haveri District¶¶74
Sri L. T. Mantagani
respondent
The Chief Officer, Town Municipal Corporation, Mulagund¶¶75
Sri S. K. Kayakamath
respondent
The Executive Engineer, Karnataka Neeravari Nigam Limited (KNNL), U.T.P. Division, Rannebannur¶¶76
Sri Shivaraj Bellakki
respondent
The Executive Engineer, Karnataka Neeravari Nigam Limited (KNNL), SLIS, Division No.1, Mundaragi, Gadag¶¶77
Sri Shivaraj Bellakki
respondent
The Executive Engineer, The Project Implementation Division, Haveri¶¶78
Sri M. M. Khannur

Coram

AI extract

M. Nagaprasannaauthor¶¶91