Sri Venkata Subbaiah vs. State Of Karnataka
Held
The High Court rejected the petition, relying on a Division Bench ruling which held that disputes between supplier and recipient regarding tax value or payment are to be worked out between them, and the recipient must discharge the liability. The Court was not persuaded to remand the matter despite arguments about an ex parte adjudication order.
Facts
A PWD contractor challenged assessment orders, an appellate order, and a bank attachment related to GST on works contracts for the 2017-18 period. The petitioner sought a direction for the PWD to pay the differential GST amount (VAT vs GST) and for the State to issue a policy on this issue.
Key Issues
Whether the PWD (recipient) is liable to pay the differential GST amount for works contracts executed under the VAT regime, and whether the assessment and recovery actions against the contractor were valid.
Sections Cited
Section 107(11), Section 73(5), Section 73(9)
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010566842026 NC: 2026:KHC:45750 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 25871 OF 2026 (T-RES) BETWEEN:
SRI VENKATA SUBBAIAH S/O LATE VENKATA RAMAIAH AGED ABOUT 65 YEARS CLASS-1 PWD CONTRACTOR HAVING OFFICE AT NEHRU NAGAR, 1ST CROSS, SHIMOGA DISTRICT, SAGAR- 577401 …PETITIONER (BY MS. MONISHA SEN, ADVOCATE) AND:
STATE OF KARNATAKA DEPARTMENT OF FINANCE, 2ND FLOOR, VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI, BENGALURU - 560 001 REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY.
THE EXECUTIVE ENGINEER, KARNATAKA PUBLIC WORKS DEPARTMENT, SHIMOGA DIVISION, BALRAJ URS ROAD, SHIMOGGA- 577201 VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010566842026 NC: 2026:KHC:45750
THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), MALNAD DIVISION, SHIVAMOGGA-577201
The judgment continues below.
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