Judgment
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HC-KAR
CNR: KAHC010518262026 NC: 2026:KHC:48201 WP No. 23318 of 2026
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:
1.
STATE OF KARNATAKA PRINCIPLE SECRETARY, SOCIAL WELFARE DEPARTMENT, AMBEDKAR VEEDHI, VIDHANA SOUDHA BENGALURU - 560 001
2.
DEPARTMENT OF FINANCE, GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, VIDHANA SOUDHA BENGALURU - 560 001 REPRESENTED BY ITS PRINCIPAL SECRETARY
Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA
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HC-KAR
CNR: KAHC010518262026 NC: 2026:KHC:48201 WP No. 23318 of 2026
3.
DR. AMBEDKAR DEVELOPMENT CORPORATION LTD.
BANGALORE RURAL DISTRICT, REPRESENTED BY ITS DISTRICT MANAGER 4TH MAIN, 16TH CROSS, SAMPANGIRAMANAGAR, BENGALURU - 560 027
4.
DR. AMBEDKAR DEVELOPMENT CORPORATION LTD.
HAVING OFFICE AT NAGARJUNA PATTINA SAHAKARA BUILDING, SADHASHIVNAGAR KUNIGAL ROAD, TUMKURU - 572 105.
REP. BY ITS DISTRICT MANAGER.
5.
DR. AMBEDKAR DEVELOPMENT CORPORATION LTD.
YADAGIRI DISTRICT, REPRESENTED BY ITS DISTRICT MANAGER, HAVING OFFICE AT ROOM NO. C15, 2ND FLOOR, DISTRICT OFFICE, YADGIRI - 585 201.
6.
DR. AMBEDKAR DEVELOPMENT CORPORATION LTD.
KOLAR DISTRICT, REPRESENTED BY ITS DISTRICT MANAGER, HAVING OFFICE AT DC OFFICE, KUMBARAHALLI, KOLAR DISTRICT - 563 101 …RESPONDENTS (BY SRI. SHAMANT NAIK, AGA FOR R1 VIDE ORDER DATED 11.08.2026 SRI. SHISHIRA AMARNATH, ADVOCATE FOR R3 TO R6 (NOTICE YET TO BE ORDERED IN R/O R2))
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING
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HC-KAR
CNR: KAHC010518262026 NC: 2026:KHC:48201 WP No. 23318 of 2026
RESPONDENT NOS. 3 TO 6 TO PROCESS AND RELEASE THE RUNNING BILLS DUE AND PAYABLE TO THE PETITIONER ALONG WITH INTEREST VIDE REPRESENTATIONS GIVEN BY THE PETITIONER TO THE RESPONDENTS ON 16.04.2025, 18.06.2022, 04.08.2022, 30.08.2022, 01.10.2022, 28.08.2023, 29.12.2023, AND 18.05.2024 (ANNEXURES - G1 TO G5 AND H1 TO H9) ETC.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
ORAL ORDER 1.
Petitioner is before this Court seeking for the following reliefs:
a. Issue a Writ of Mandamus directing Respondent Nos. 3 to 6 to process and release the running bills due and payable to the Petitioner along with interest vide representations given by the petitioner to the respondents on 16.04.2025, 18.06.2022, 04.08.2022, 30.08.2022, 01.10.2022, 28.08.2023, 29.12.2023, & 18.05.2024 (Annexures - G1 to G5 & H1 to H9);
b. Issue a Writ of Mandamus directing Respondent Nos. 3 to 6 to reimburse the excess tax amount collected during the transition from the VAT regime (5.5% & 14.5%) to the GST regime (12%, 18%, and 28%), in terms of the contractual obligations under the agreements executed with the Petitioner, as evidenced in the Representations given on 18.06.2022 04.08.2022, 1.10.2022, 30.08.2022, 28.08.2023, 29.12.2023 & 18.05.2024, (Annexures
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HC-KAR
CNR: KAHC010518262026 NC: 2026:KHC:48201 WP No. 23318 of 2026
H1 to H9) within two weeks from the date of the order;
c. Issue a Writ of Mandamus directing Respondent Nos. 3 to 6 to reimburse the excess tax amount collected with differential rates in the GST regime (12%, 18%, and 28%), in terms of the contractual obligations under the agreements executed with the Petitioner, as evidenced in the Representations at Annexures H1 to H9, within two weeks from the date of the order;
d. Pass such other order(s) or direction(s) as this Hon'ble Court may deem just and proper in the facts and circumstances of the case and in the interest of justice and equity.
2.
What has been sought for is the reimbursement of differential tax arising out of the transition from the Karnataka Value Added Tax (VAT) regime to the Goods and Services Tax (GST) regime in the year 2017 from the date of 01.07.2017 and reimbursement of differential tax.
3.
This issue has been dealt with by a Coordinate Bench of this Court, vide its order dated 11.04.2023 in W.P.No.9721/2019, which judgment has been confirmed by the Hon'ble Division Bench in W.A.No.615/2025 and as such, the issue is no longer res integra.
4.
The petitioner would be entitled to the refund of the differential amount. However, the quantum of the
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HC-KAR
CNR: KAHC010518262026 NC: 2026:KHC:48201 WP No. 23318 of 2026
differential would have to be calculated by the respondent officials and the authorities on the basis of documents submitted by the petitioners. In that view of the matter, this Court passes the following:
ORDER i.
Writ petition is allowed.
ii.
A Mandamus is issued directing respondent nos.3 to 6 to process the application of the petitioner for refund of the differential rate between VAT and GST as also the differential rates in relation thereto by considering the documents which have been furnished by the petitioner and pass necessary orders within a period of eight (8) weeks from the date of receipt of submission of documents by the petitioner.
Sd/- (SURAJ GOVINDARAJ) JUDGE
GJM List No.: 1 Sl No.: 31