H K Geetha v. State of Karnataka
Case brief
What is this about?
Works contract contractor; GST transition 01.07.2017; pre-GST payments assessed under KVAT regime (COT/VAT schemes); differential tax computation on balance works; supplementary agreement for revised GST-inclusive work value; reimbursement of differential tax/GST by employer department; S.74 GST Act 2017 demand challenged; S.13 Central Goods and Services Tax Act 2017; writ of certiorari; representation within 4 weeks; disposal within 6 weeks; Sri. Chandrashekaraiah W.P.No.9721/2019 dt.11.04.2023 followed; Shri. M.G. Arunkumar W.P.No.104908/2023 dt.29.08.2023 relied upon; High Court of Karnataka T-RES; petitioner H K Geetha; respondents State of Karnataka Finance Department, CTO DGSTO Mysuru, PWD Executive Engineers.
What did the court decide?
Writ petition allowed and disposed of in terms of Sri. Chandrashekaraiah (W.P.No.9721/2019 and connected cases, dated 11.04.2023): petitioner to make a representation to the concerned respondent within four weeks; the concerned respondent to consider the representation and proceed in accordance with the law laid down in Chandrashekaraiah within six weeks from receipt of a copy of the order. (The detailed KVAT/GST differential-tax guidelines, supplementary-agreement mechanism and bar on precipitative action reside in the followed Chandrashekaraiah order, not independently pronounced here.)