M/S Aquasub Engineering vs. State Of Karnataka
Held
The Court, relying on previous judgments that settled the issue, held that the petitioner is entitled to the refund of the differential tax amount. It issued a mandamus directing the respondent corporations to process the petitioner's application for refund of the differential rates between VAT and GST, and within GST, based on submitted documents within eight weeks.
Facts
The petitioner sought a writ of mandamus to direct respondent corporations to release pending running bills with interest and to reimburse differential tax amounts. These tax differences arose from the transition from the VAT regime to the GST regime, and also from varying rates within the GST regime, based on contractual obligations.
Key Issues
The key legal issues were the petitioner's entitlement to reimbursement of differential tax amounts due to the transition from VAT to GST and differential rates within the GST regime, and the respondents' obligation to process and release these amounts.
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HC-KAR
CNR: KAHC010518262026 NC: 2026:KHC:48201 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF SEPTEMBER, 2026 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 23318 OF 2026 (GM-RES) BETWEEN:
M/S AQUASUB ENGINEERING A REGISTERED PARTNERSHIP FIRM, HAVING ITS OFFICE AT TUDIYALUR, COIMBATORE - 641 034, HAVING ITS OFFICE ALSO AT A92, KSSIDC, INDUSTRIAL ESTATE, RAJAJINAGAR, BENGALURU - 560 010. REPRESENTED BY GPA HOLDER, MR. RAJSHEKHAR HENDI. …PETITIONER (BY SRI. ANUSHA NANDISH, ADVOCATE) AND:
STATE OF KARNATAKA PRINCIPLE SECRETARY, SOCIAL WELFARE DEPARTMENT, AMBEDKAR VEEDHI, VIDHANA SOUDHA BENGALURU - 560 001
DEPARTMENT OF FINANCE, GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, VIDHANA SOUDHA BENGALURU - 560 001 REPRESENTED BY ITS PRINCIPAL SECRETARY RAGHAVENDRA Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010518262026 NC: 2026:KHC:48201
DR. AMBEDKAR DEVELOPMENT CORPORATION LTD. BANGA
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