BharatTaxGST

Abc Construction Company vs. The Executive Engineer

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WP/15811/2026HC KarnatakaGSTCNR KAHC01032428202623 June 2026Bench: SURAJ GOVINDARAJ4 pages
For Petitioner: SRI. MADHU N RAO., ADVOCATEFor Respondent: SRI . MOHAMMED JAFFAR SHAH., AGA FOR R1 TO R4
AI SummaryPartly Allowed

Facts

The petitioner, a construction company, completed a work order and raised bills. While the invoice values were paid, the GST component remained unpaid, and the respondents allegedly pressured the petitioner to deposit these amounts. The petitioner made multiple representations, but no decision was made by the respondents.

Held

The Court directed the respondents to consider the petitioner's representation dated 02.03.2026 within four weeks. The Court explicitly stated that it had not expressed any opinion on the petitioner's entitlement to the GST component.

Key Issues

Whether the respondents have unreasonably delayed in considering the petitioner's representation regarding the withheld GST component. Whether a mandamus can be issued to direct the respondents to consider the representation.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:31338 WP No. 15811 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 15811 OF 2026 (GM-RES) BETWEEN: ABC CONSTRUCTION COMPANY PARTNERSHIP FIRM, REPRESENTED BY 1ST PARTNER, SRI. A B CHANNABASAVALAH, HAVING OFFICE AT PRANAVALAYA, 11 CROSS, 1 MAIN, KUVEMPU NAGAR, BEHIND M G STADIUM, TUMAKURU-572103 …PETITIONER (BY SRI. MADHU N RAO.,ADVOCATE) AND: 1. THE EXECUTIVE ENGINEER PUBLIC WORKS, PORTS AND INLAND WATER TRANSPORT DEPARTMENT, RAMANAGARA DIVISION, RAMANAGARA-562159 2. THE CHIEF ENGINEER, PUBLIC WORKS DEPARTMENT PWD ANNEXE BUILDING, 1, SHESHADRI RD, NEAR KR CIRCLE, SJP CAMPUS, NUNEGUNDLAPALLI, AMBEDKAR VEEDHI, SAMPANGI RAMA NAGAR, BENGALURU-560001 3. THE SUPERINTENDING ENGINEER, PUBLIC WORKS DEPARTMENT, BANGALORE CIRCLE DIRECTORATE OF MEDICAL EDUCATION, Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:31338 WP No. 15811 of 2026 ANANDA RAO CIRCLE, LAKSHMANPURI, GANDHI NAGAR, BENGALURU-560009 4. THE SECRETARY, PUBLIC WORKS DEPARTMENT, ROOM NO.334, 3RD FLOOR, VIKASA SOUDHA, BANGALORE- 560001 …RESPONDENTS (BY SRI . MOHAMMED JAFFAR SHAH., AGA FOR R1 TO R4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, DIRECTING THE RESPONDENT TO RELEASE THE WITHHELD GST COMPONENT PAYABLE OF RS. 10,38,333 TO THE PETITIONER UNDER THE WORK ORDER BEARING NO. 408/2018-19 DATED 08.03.2019 AT ANNEXURE-A IN TERMS OF THE CONTRACTUAL STIPULATION CONTAINED IN THE BILL OF QUANTITIES AT ANNEXURE-B, ALONG WITH APPLICABLE INTEREST OF 18PERCENT FOR THE DELAYED PAYMENT FROM THE RESPECTIVE DUE DATES TILL REALIZATION AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

1.

The petitioner is before this Court seeking for the following reliefs: a) Issue a writ in the nature of mandamus or any other appropriate writ, order or direction, directing the Respondent to release the withheld GST component payable of Rs. 10,38,333 to the HC-KAR NC: 2026:KHC:31338 Petitioner under the Work order bearing No. 408/2018-19 dated 08.03.2019 at Annexure-A in terms of the contractual stipulation contained in the Bill of Quantities at Annexure-B, along with applicable interest of 18% for the delayed payment from the respective due dates till realization; b) Pass such other order or direction as this Hon'ble Court deems fit in the interest of justice and equity.

2.

A tender having been issued by respondent no.1, the petitioner has been declared as a successful bidder and work order was issued on 08.03.2019. The petitioner claims that he has completed the works and raised the bills. Though the invoice values have been paid, the GST amounts not being paid, the respondents are forcing the petitioner to deposit the GST amounts with the GST authorities. Despite repeated requests and reminders including the representation dated 02.03.2026 at Annexure-R, the respondents have not considered the said request, and it is in that background that petitioner is before this court seeking for the aforesaid reliefs.

3.

Whenever any representation is submitted by any of the contractors in respect to any work order which is issued, the same is required to be speedily addressed and necessary communication issued within a reasonable period of time either accepting or HC-KAR NC: 2026:KHC:31338 rejecting the request made. In the present case though the bills were raised in the year 2019, subsequent representation issued, last one being on 02.03.2026, no orders have been passed by the respondents, which cannot be said to be reasonable. As such, this Court passes the following: ORDER i) The Writ Petition is allowed. ii) A mandamus is issued directing respondent to consider the representation dated 02.03.2026 submitted by the Petitioner at Annexure-R within a period of 4 weeks from the date of receipt of copy of this order. iii) It is made clear that this Court has not expressed any opinion on the entitlement of the petitioner. (SURAJ GOVINDARAJ) JUDGE

PRS / List No.: 1 Sl No.: 74

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.