Commercial Tax Officer vs. Sri Mahadevappa Madappa
Held
The Division Bench held that the Single Judge's blanket directions were unsustainable as they disregarded specific contract terms and could not compel tax authorities to act contrary to statutes. The appeal was allowed, and the Single Judge's order was set aside.
Facts
A works contractor challenged a GST demand and recovery order, seeking reimbursement for differential tax liability due to the transition from VAT to GST. The Single Judge allowed the petition, relying on a previous blanket order that directed employers to bear the differential tax burden.
Key Issues
Whether blanket directions can be issued to reimburse differential tax liability arising from the transition from VAT to GST without considering specific contract terms, and whether tax authorities can be directed to act contrary to statutory provisions.
Sections Cited
Section 73(9), Rule 142(5), Section 6, Section 67(1), Section 73, Section 79
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010125162026 NC: 2026:KHC:49011-DB WA No. 652 of 2026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 8TH DAY OF SEPTEMBER, 2026
PRESENT
THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE
AND THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA
WRIT APPEAL NO.652 OF 2026 (T-RES)
BETWEEN:
COMMERCIAL TAX OFFICER (ENFORCEMENT-10), OFFICE OF THE JOINT COMMISSIONER TAXES (ENFORCEMENT), MYSORE ZONE, #487 BIDARAM KRISHNAPPA ROAD, DEVARAJA MOHALLA, MYSURU-570001. …APPELLANT
(BY SRI. ADITYA V. BHAT, AGA)
AND:
SRI. MAHADEVAPPA MADAPPA
AGED ABOUT 67 YEARS,
S/O. LATE MADAPPA,
RESIDING AT NO.231,
LINGAYITHA STREET,
DADAHALLI VILLAGE,
CHANDAKAVADI POST AND HOBLI,
CHAMARAJANAGAR TALUK-571342. 2. OFFICE OF THE EXECUTIVE ENGINEER
REPRESENTED BY EXECUTIVE ENGINEER,
PUBLIC WORKS,
PORTS AND INLAND TRANSPORT
DEPARTMENT DIVISION,
MYSURU-570010. MAHALAKSHMI B M Location: High Court of Karnataka HC-KAR
CNR: KAHC010125162026 NC: 2026:KHC:49011-DB WA No. 652 of
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