Yogisha R v. the State of Karnataka
Case brief
What is this about?
GST reimbursement writ, Articles 226/227 Constitution; petitioner Yogisha R; representations dated 04.12.2023 at Annexures C1-C7 to Respondent Nos. 9-16 (Executive Engineers H&FW and PWD, Primary Health Centres Konanuru/Gangur/Doddabemmitti/Basavapattana, Taluk Health Officer Arakalagudu, Hassan); prayers on GST Act inapplicability to pre-01.07.2017 services and ultra vires challenge to S. 7(3) read with Sch. II cl. 6 GST Act vis-a-vis Art. 366(12A), (26A), (29A)(b) & (f); disposal in terms of Sri. Chandrashekaraiah W.P.No.9721/2019 c.c. (11.04.2023) guidelines (followed) and reliance on Shri. M.G. Arunkumar W.P.No.104908/2023 (29.08.2023); reimbursement of GST amount within three months; works contract KVAT-to-GST transition, tax difference, supplementary agreement; Justice S.R. Krishna Kumar; NC: 2025:KHC:12959.
What did the court decide?
Petition allowed and disposed of in terms of the order in Sri. Chandrashekaraiah (W.P.No.9721/2019 c.c., dated 11.04.2023); concerned respondents (Respondent Nos. 9-16) directed to reimburse the GST amount indicated in representations Annexures C1 to C7 to the petitioner within three months from receipt of a copy of the order.