Sri M Chandrashekar vs. The State Of Karnataka
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORAL ORDER
This captioned writ petition is filed seeking for the following reliefs;
A. A. Issue a writ of Certiorari or in the nature of Certiorari to set aside the Impugned Notice bearing No - ಸ.ಾ. ಇ: ಾ.ಅ.ಪ. ಾ.ಇ. ೕ.ಉ.«:ZÁ.£ÀUÀgÀ : 2025-2026/87 dated 28.10.2025 and Notice HC-KAR NC: 2026:KHC:20885 bearing No ¸À.PÁ.E:UÁæ.C.¥À.gÁ.E.AiÉÆÃ.G.« : ZÁ.£ÀUÀgÀ : 2025-2026/88 dated 28.10.2025 (Annexure-F and Annexure - G);
B. Issue a Writ of Mandamus directing the Respondents to consider and consequently compute and reimburse the differential GST payable in respect of the works executed by the Petitioner in terms of the judgment dated 11.04.2023 passed by this Hon'ble Court in Sri Chandrashekharaiah v. State of Karnataka (Annexure-E);
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 agreements, before insisting upon further performance by the Petitioner
a. Agreement No 26/2017-18 dated 12.05.2017, and Work Order bearing No 368-72/2017-18 (Annexure- A and Annexure-Al respectively);
b. Agreement No 45/2017-18 dated 31.7.2017, and Work Order bearing No 1150-55/2017- 18 (Annexure-B and Annexure-B1 respectively); and c. Agreement No 46/2017-18 dated 31.07.2017, and Work Order bearing No 1145/49/2017- HC-KAR NC: 2026:KHC:20885 (Annexure-Cand Annexure - C1 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 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 letter dated 4.11.2025 (Annexure - J) within a time-bound period to be fixed by this Hon'ble Court;
G. Grant such other order or direction as this Hon'ble Court may deem fit in the interest of justice and equity."
The petitioner claims entitlement for payment of differential tax under the Goods and Services Tax (GST) HC-KAR NC: 2026:KHC:20885 regime in respect of payments made on or after 01.07.2017. In this regard, the petitioner has submitted a representation to respondents 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.
The Co-ordinate Bench of this Court in an identical set of facts has substantially addressed the core issue raised in the captioned writ petition in W.P.No.588/2025, which in turn has relied upon the judgment rendered in W.P.No.25764/2023. 4. 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. HC-KAR NC: 2026:KHC:20885
Per-contra, learned AGA 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.
Recording the aforesaid submission, this Court proceeds to pass the following: ORDER (i) The writ petition is allowed. (ii) The petitioner shall furnish supporting documents evidencing payment of GST to respondents within 15 days HC-KAR NC: 2026:KHC:20885 from the date of receipt of a copy of this order. (iii) Upon receipt of such documents, respondents shall examine the petitioner’s claim and pass appropriate orders in accordance with law within 30 days thereafter. (SACHIN SHANKAR MAGADUM) JUDGE
NBM List No.: 1 Sl No.: 16
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.