BharatTaxGST

M/S B H Gangadharachar Contractor vs. State Of Karnataka

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WP/5354/2025HC KarnatakaGSTCNR KAHC01009478202512 March 2026Bench: SACHIN SHANKAR MAGADUM5 pages
For Petitioner: SRI. KANISHK RAVINDRAN., ADVOCATEFor Respondent: SRI. ADITYA DIWAKARA, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:15015 WP No. 5354 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM WRIT PETITION NO. 5354 OF 2025 (GM-RES) BETWEEN: 1. M/S B H GANGADHARACHAR CONTRACTOR A SOLE PROPRIETORSHIP REGISTERED UNDER THE GST ACT 2017 BOOVANAHALLY VILLAGE, BOOVANAHALLI POST, HOLENARASHIPURA TALUK, HASSAN DISTRICT - 573211 GSTIN. 29AEUPG9475K1ZF REPRESENTED BY ITS PROPRIETOR, BOOVANAHALLY HONNACHARY GANGADHARACHARY …PETITIONER (BY SRI. KANISHK RAVINDRAN., ADVOCATE) AND: 1. STATE OF KARNATAKA DEPARTMENT OF FINANCE, 2ND FLOOR, VIDHANA SOUDHA DR. AMBEDKAR VEEDHI, BENGALURU - 560001 REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY. 2. EXECUTIVE ENGINEER Digitally signed by NAGARAJA B M Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:15015 WP No. 5354 of 2025 P.W.D. DIVISION, HASSAN DISTRICT - 573 211 …RESPONDENTS (BY SRI. ADITYA DIWAKARA, AGA) THIS WRIT PETITION FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) DIRECTING THE R2 TO PAY / REIMBURSE GST AT 12 PERCENT FOR EACH OF THE WORKS CONTRACT / COMPOSITE SUPPLY EXECUTED BY THE PETITIONER AT ANNX-A SERIES. B) DIRECTING THE R2 TO CONSIDER THE REPRESENTATION OF THE PETITIONER DATED 31/07/2023 AND 13/11/2023 PRODUCED AS ANNF-F AND G. 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

Captioned petition is filed seeking a writ in the nature of mandamus directing respondent No. 2 to pay/reimburse GST at 12% for each of the works contract/composite supply executed by petitioner at Annexure-"A" series. Consequently petitioner is also seeking writ in the nature of mandamus directing respondent No. 2 to consider the representations submitted by petitioner dated 31.07.2023 and 13.11.2023 produced at Annexures-"F and G". HC-KAR NC: 2026:KHC:15015

2.

Heard the petitioner's counsel and learned AGA. Perused the records.

3.

The core dispute in the present petition relates to reimbursement of differential GST. The petitioner, who was awarded a contract by the respondents, is aggrieved by the inaction of the authorities in not reimbursing the differential GST amount. The petitioner has submitted representations to respondent No.2 seeking reimbursement pursuant to the order of this Court in W.P.No.9721/2019 and connected matters. The grievance of the petitioner is that despite repeated representations and reminders, the respondents have not considered the claim nor reimbursed the differential GST.

4.

It is not in dispute that the tender process and execution of work occurred after the coming into force of the Goods and Services Tax Act, 2017 (for short, “the Act, 2017”). The petitioner, a registered civil contractor, has completed the work entrusted by respondent No.

2.

Having HC-KAR NC: 2026:KHC:15015 rendered the services, the petitioner is statutorily liable to remit GST to the department. Correspondingly, the respondent–State is obligated to reimburse the GST component in terms of Section 13 of the Act, 2017. The issue relating to reimbursement of differential GST has already been settled by this Court in several judgments. Since the petitioner has discharged the statutory tax liability, the respondents are bound to reimburse the GST component on the value of the work executed. The continued inaction of the respondents therefore warrants issuance of a writ of mandamus.

5.

For the reasons stated above, this Court proceeds to pass the following: ORDER

(i) The writ petition is allowed. (ii) The respondents are directed to reimburse the GST amount as indicated in the representations HC-KAR NC: 2026:KHC:15015 dated 31.07.2023 and 13.11.2023 produced at Annexures “F” and “G”. (iii) The respondents shall reimburse the said amount within a period of three months from the date of receipt of a certified copy of this order. (SACHIN SHANKAR MAGADUM) JUDGE

ALB List No.: 2 Sl No.: 3

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.