BharatTaxGST

Shri S S Manjunath vs. The State Of Karnataka

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WP/7817/2026HC KarnatakaGSTCNR KAHC01017375202617 April 2026Bench: SACHIN SHANKAR MAGADUM9 pages
For Petitioner: SRI. LAKSHMI MENON, ADVOCATEFor Respondent: SMT. NAVYA SHEKAR, AGA FOR R1 TO R3

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:21060 WP No. 7817 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM WRIT PETITION NO. 7817 OF 2026 (GM-TEN) BETWEEN: SHRI. S.S. MANJUNATH AGED ABOUT 55 YEARS S/O SANNANINGE GOWDA, NO. 229/1E, 7 CROSS, GANGOTHRI LAYOUT, SARASWATHI PURAM PO, MYSORE - 570 009 SOLE PROPRIETOR OF MANJUNATH S.S - CONTRACTOR …PETITIONER (BY SRI. LAKSHMI MENON, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, RURAL DEVELOPMENT AND PANCHAYAT RAJ DEPARTMENT, M.S. BUILDING, DR. B.R. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE EXECUTIVE ENGINEER RDPR PROJECT DIVISION, MYSURU - 570 001. Digitally signed by NAGARAJA B M Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:21060 WP No. 7817 of 2026 3. THE SUPERINTENDENT ENGINEER PRE CIRCLE, MYSURU - 570 001. 4. THE CHIEF OPERATING OFFICER (COO), KARNATAKA RURAL ROAD DEVELOPMENT AGENCY (KRRDA), 3RD FLOOR, GRAMEENABHIVRUDHI BHAVAN, ANAND RAO CIRCLE, BENGALURU - 560 009. …RESPONDENTS (BY SMT. NAVYA SHEKAR, AGA FOR R1 TO R3) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. ISSUE A WRIT OF CERTIORARI OR IN THE NATURE OF CERTIORARI TO SET ASIDE THE FOLLOWING IMPUGNED NOTICES IN THE PRESENT WRIT PETITION AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM

ORAL ORDER

This captioned writ petition is filed seeking for the following reliefs; WHEREFORE, in the light of the above facts and grounds, the Petitioner humbly prays that this Hon'ble Court may be pleased to:

A. Issue a writ of Certiorari or in the nature of Certiorari to set aside the following Impugned Notices in the present Writ Petition: HC-KAR NC: 2026:KHC:21060 a. Notice bearing No. ¸À. PÁ. E. UÁæ. C. ¥À. gÁ. E AiÉÆÃ. G. «: ZÁ: £ÀUÀgÀ:2024-25/57 dated 03.07.2024 issued by Respondent No. 2, a copy of which is produced as Annexure - N1. b. Notice bearing No. PÁ C/UÁæ. C. ¥ÀA. gÁ/AiÉÆÃ. «/ªÉÄÊ/vÁAwæPÀ/NGNRY Ph-III/2024-25/227 dated 04.07.2024 issued by Respondent No. 2, a copy of which is produced as Annexure - N2. c. Notice bearing No. ¸À. PÁ. E. UÁæ. C. ¥À. gÁ. E AiÉÆÃ. G. «: ZÁ: £ÀUÀgÀ::2024-25/102 dated 09.08.2024 issued by Respondent No. 2, a copy of which is produced as Annexure - N3. d. Notice bearing No. PÁ C/UÁæ. C. ¥ÀA. gÁ/AiÉÆÃ. «/ªÉÄÊ/vÁAwæPÀ/ Ph- III/2024-25/422 dated 27.08.2024 issued by Respondent No. 2, a copy of which is produced as Annexure -N4. e. Notice bearing No. ಾ ಅ/ಾ .ಅ .ಪಂ. ಾ/ ೕ. / ೖ/ಾಂಕ /NGNRY Ph-III (Maintenance)/2025-26/539 dated 25.04.2025 issued by Respondent No. 2, a copy of which is produced as Annexure - N5. f. Notice bearing No. ಾ ಅ/ಾ .ಅ .ಪಂ. ಾ/ ೕ.G. « / ೖ/ಾಂಕ 2025-26/70 dated 17.09.2025 issued by Respondent No. 2, a copy of which is produced as Annexure - N6. g. Notice bearing No. ಾ ಅ/ಾ .ಅ .ಪಂ. ಾ/ ೕ.G. « / ೖ/ಾಂಕ /2025-26/71 dated 17.09.2025 issued by Respondent No. 2, a copy of which is produced as Annexure - N7. h. Notice bearing No. ಾ ಅ/ಾ .ಅ .ಪಂ. ಾ/ ೕ.G. « / ೖ/ಾಂಕ 2025-26/72 dated 17.09.2025 issued by Respondent No. 2, a copy of which is produced as Annexure - N8. i. Notice bearing No. ಾ ಅ/ಾ .ಅ .ಪಂ. ಾ/ ೕ.G. « / ೖ/ಾಂಕ 2025-26/73 dated 17.09.2025 issued by HC-KAR NC: 2026:KHC:21060 Respondent No. 2, a copy of which is produced as Annexure - N9. j. Notice bearing No. ಾ ಅ/ಾ .ಅ .ಪಂ. ಾ/ ೕ.G. « / ೖ/ಾಂಕ 2025-26/74 dated 17.09.2025 issued by Respondent No. 2, a copy of which is produced as Annexure - N10. k. Notice bearing No. ಾ ಅ /ಾ.ಅ.ಪಂ. ಾ/ ೕ . ಉ . / ೖ/ ಾಂಕ /2025-26/82 dated 27.10.2025 issued by Respondent No. 2, a copy of which is produced as Annexure-N11. 1. Notice bearing No. ಾ ಅ ಾ.ಅ.ಪಂ. ಾ / ೕ . ಉ . / ೖ/ ಾಂಕ /2025-26/83 dated 27.10.2025 issued by Respondent No. 2, a copy of which is produced as Annexure - N12. m. Notice bearing No. ಾ ಅ ಾ.ಅ.ಪಂ. ಾ / ೕ . ಉ . / ೖ/ ಾಂಕ /2025-26/84 dated 27.10.2025 issued by Respondent No. 2, a copy of which is produced as Annexure-N13. n. Notice bearing No. ಾ ಅ ಾ.ಅ.ಪಂ. ಾ / ೕ . ಉ . / ೖ/ ಾಂಕ /2025-26/85 dated 27.10.2025 issued by Respondent No. 2, a copy of which is produced as Annexure - N14. o. Notice bearing No. ಾ ಅ ಾ.ಅ.ಪಂ. ಾ / ೕ . ಉ . / ೖ/ ಾಂಕ/2025-26/86 dated 27.10.2025 issued by Respondent No. 2, a copy of which is produced as Annexure - N15. p. Notice bearing No. ¸À. PÁ. E. UÁæ. C. ¥À. gÁ. E. AiÉÆÃ. G. «: ZÁ: £ÀUÀgÀ: 2025-26/76 dated 28.10.2025 issued by Respondent No. 2, a copy of which is produced as Annexure-N16. HC-KAR NC: 2026:KHC:21060 q. Notice bearing No. ಾ ಅ /ಾ .ಅ .ಪಂ . ಾ / ೕ. ಉ . / ೖ/ ಾಂಕ /NGNRY P-III/2025-26/488 dated 13.11.2025 issued by Respondent No. 2, a copy of which is produced as Annexure - N17. r. Notice bearing No. ಾ ಅ /ಾ .ಅ .ಪಂ . ಾ / ೕ. ಉ . / ೖ/ ಾಂಕ NGNRY P-III (Renewal)/2025-26/489 dated 13.11.2025 issued by Respondent No. 2, a copy of which is produced as Annexure-N18. s. Notice bearing No. ಾ ಅ /ಾ .ಅ .ಪಂ . ಾ / ೕ. ಉ . / ೖ/ ಾಂಕ NGNRY P-III (SCP & TSP 2km)/2025-26/492 dated 13.11.2025 issued by Respondent No. 2, a copy of which is produced as Annexure - N19. t. Notice bearing No. ಾ ಅ /ಾ .ಅ .ಪಂ . ಾ / ೕ. ಉ . / ೖ/ ಾಂಕ /NGNRY P-IV (Maintenance)/2025-26/494 dated 13.11.2025 issued by Respondent No. 2, a copy of which is produced as Annexure -N20. u. Notice bearing No. ಾ ಅ /ಾ .ಅ .ಪಂ . ಾ / ೕ. ಉ . / ೖ/ ಾಂಕ/ Q. EA/NGNRY P-III (SCP & TSP 2km)(Maintenance)/2025-26/495 dated 13.11.2025 issued by Respondent No. 2, a copy of which is produced as Annexure - N21. B. Issue a Writ of Mandamus directing the Respondents to consider and dispose of the Petitioner's representations dated 20.02.2023 (2 letters),09.07.2024 and 24.07.2024 (Annexures K1, K2, K3 and K4 respectively) in terms of the judgment dated 11.04.2023 passed by this Hon'ble Court in Sri Chandrashekharaiah V. State of Karnataka (Annexure-J), and consequently compute and reimburse the differential GST payable in respect of the works executed by the Petitioner,

C. Issue a Writ of Mandamus directing the Respondents to execute an appropriate supplementary agreement incorporating the applicable GST component for the pending re-asphalting works under the following Works HC-KAR NC: 2026:KHC:21060 Agreements (Annexures B, C, D, E, F, G) before insisting upon further performance by the Petitioner:

i. Agreement No. 3/2015-16 dated 04.05.2015, and Work Order bearing No. EE/PD/Mys/NGNRY Phase III/Tech/W.O/2015-16/195-99 dated 04.05.2015 (Annexure-B and Annexure - B1 respectively);

ii. Agreement No. 12/2016-17 dated 18.08.2016, and Work Order bearing No. EE/PD/Mys/NGNRY Phase III/Tech/W.O/2016-17/1083-87 dated 19.08.2016 (Annexures - C and Annexure - C1 respectively);

iii. Agreement No. 24/2017-18 dated 12.05.2017, and Work Order bearing No. EE/PD/Mys/NGNRY Phase III (SCP & TSP)/Tech/W.O/2017-2018/358-62 dated 15.05.2017 (Annexure-D and Annexure respectively); D1

iv. Agreement No. 25/2017-18 dated 12.05.2017, and Work Order bearing No. EE/PD/Mys/NGNRY Phase III (SCP & TSP)/Tech/W.O/2017-2018/363-67 dated 15.05.2017 was issued, (Annexure-E and Annexure - El respectively);

V. Agreement No. 27/2017-18 dated 22.05.2017, and Work Order bearing No. EE/PD/Mys/Tech/NGNRY Phase- III/W.O/2017-18/496-500 dated 29.05.2017 (Annexure-F and Annexure - F1 respectively); and vi. Agreement No. 49/2017-18 dated 03.08.2017, and Work Order bearing No. EE/PD/Mys/Tech/GPGP (NGNRY Phase-IV)/W.O/2017-18/1209-13 dated 03.08.2017 (Annexure-G and Annexure - G1 respectively).

D. Issue a Writ of Mandamus directing the Respondents to release the Performance Security and Further Security Deposits withheld in respect of the above Agreements, or in the alternative, restrain the Respondents from invoking, forfeiting or otherwise appropriating the said deposits pending compliance with the law;

E. Restrain the Respondents from initiating any coercive or penal action against the Petitioner, including but not limited to invocation of security deposits, recovery proceedings, blacklisting, debarment or any other HC-KAR NC: 2026:KHC:21060 disabling measure, in respect of the subject contracts, on account of non-completion of re-asphalting attributable to non-reimbursement of GST;

F. In the alternative, direct the Respondents to pass a reasoned order on the Petitioner's representations dated 20.02.2023 (2 letters), 09.07.2024 and 24.07.2024 (Annexures -K1, K2, K3 and K4 respectively) within a time-bound period to be fixed by this Hon'ble Court; and G. Grant such other order or direction as this Hon'ble Court may deem fit in the interest of justice and equity.

2.

The petitioner claims entitlement for payment of differential tax under the Goods and Services Tax (GST) regime in respect of payments made on or after 01.07.2017. In this regard, the petitioner has submitted a representation to respondent No.2 seeking reimbursement /payment of the differential tax in terms of the order passed by this Court in W.P.No.9721/2019. Alleging inaction on the part of the respondents in considering the said representation, the present writ petition is filed.

3.

Learned counsel for the petitioner places reliance on the order passed by a Co-ordinate Bench of this Court in W.P.No.588/2025, which in turn has relied upon the judgment rendered in W.P.No.25764/2023. HC-KAR NC: 2026:KHC:21060

4.

Referring to the aforesaid orders, learned counsel submits that in identical circumstances the Co-ordinate Bench has issued a direction to the authorities to reimburse the GST amount. It is therefore contended that a similar direction issued to the respondents to consider the petitioner’s claim for reimbursement of differential GST would meet the ends of justice.

5.

Per-contra, learned counsel appearing for respondent No.2 submits that the petitioner has only produced a statement indicating the alleged payment of GST. It is contended that in the absence of supporting documents evidencing actual payment/deposit of GST, the authorities are not in a position to examine the petitioner’s representation. On instructions, learned counsel submits that if the petitioner furnishes the necessary supporting documents evidencing payment of GST, the same would be examined and appropriate orders would be passed within 30 days from the date of receipt of such documents.

6.

Recording the aforesaid submission made on behalf of respondent No.2, this Court proceeds to pass the following: HC-KAR NC: 2026:KHC:21060 ORDER (i) The writ petition is allowed. (ii) The petitioner shall furnish supporting documents evidencing payment of GST to respondent No.2 within 15 days from the date of receipt of a copy of this order. (iii) Upon receipt of such documents, respondent No.2 shall examine the petitioner’s claim and pass appropriate orders in accordance with law within 30 days thereafter. (SACHIN SHANKAR MAGADUM) JUDGE

HDK List No.: 1 Sl No.: 10

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.