BharatTaxGST

Shri Ishwar Shambhu Hegde vs. The Executive Engineer

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WP/104953/2025HC KarnatakaGSTCNR KAHC02009761202519 January 2026Bench: LALITHA KANNEGANTI5 pages
For Petitioner: SRI. SANGRAM S.KULKARNI, ADVOCATEFor Respondent: SMT. GIRIJA S.HIREMATH, HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC-D:504 WP No. 104953 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 19TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI WRIT PETITION NO.104953 OF 2025 (GM-RES) BETWEEN: SHRI ISHWAR SHAMBHU HEGDE, AGE. 58 YEARS, OCC. BUSINESS, R/O. KELIGNBOOR VILLAGE, HONNAVAR, KASARGOD, UK-581343. …PETITIONER (BY SRI. SANGRAM S.KULKARNI, ADVOCATE) AND: 1. THE EXECUTIVE ENGINEER, PROJECT DIVISION (PMGSY), KARWAR-581301. 2. THE EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT, KARWAR-581301. 3. THE EXECUTIVE ENGINEER, PROJECTION DIVISION, KARWAR-581301. …RESPONDENTS (BY SMT. GIRIJA S.HIREMATH, HCGP) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA, PRAYING TO, Digitally signed by YASHAVANT NARAYANKAR Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC-D:504 WP No. 104953 of 2025 i) ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENT NO.1 THE EXECUTIVE ENGINEER, PROJECT DIVISION (PMGSY), KARWAR TO CONSIDER THE REPRESENTATION DATED 19/08/2024 VIDE ANNEXURE-A GIVEN BY THE PETITIONER AND PAY A SUM OF RS.1,43,58,030/- TOWARDS GST. ii) ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENT NO.2 THE EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT, KARWAR TO CONSIDER THE REPRESENTATION DATED 19/08/2024 VIDE ANNEXURE- B GIVEN BY THE PETITIONER AND PAY A SUM OF RS.17,38,702/- TOWARDS GST. iii) ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENT NO.3 THE EXECUTIVE ENGINEER, PROJECT DIVISION, KARWAR TO CONSIDER THE REPRESENTATION DATED 17/12/2024 VIDE ANNEXURE- C GIVEN BY THE PETITIONER AND PAY A SUM OF RS.9,21,729/- TOWARDS THE DIFFERENCE IN GST AMOUNT @6%. iv) ISSUE ANY OTHER ORDER, WRIT OR DIRECTION TO WHICH THE PETITIONER IS FOUND ENTITLED TO IN THE PRESENT FACTS AND CIRCUMSTANCES. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2026:KHC-D:504 WP No. 104953 of 2025 CORAM: THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI

ORAL ORDER

The present writ petition is filed seeking the following prayer: “i) issue a writ of mandamus directing the respondent no.1 the Executive Engineer, Project Division (PMGSY), Karwar to consider the representation dated 19/08/2024 vide Annexure-A given by the petitioner and pay a sum of Rs.1,43,58,030/- towards GST.

ii) issue a writ of mandamus directing the respondent no.2 the Executive Engineer, Public Works Department, Karwar to consider the representation dated 19/08/2024 vide Annexure-B given by the petitioner and pay a sum of Rs.17,38,702/- towards GST.

iii) issue a writ of mandamus directing the respondent no.3 the Executive Engineer, Project Division, Karwar to consider the representation dated 17/12/2024 vide Annexure-C given by the petitioner and pay a sum of Rs.9,21,729/- towards the difference in gst amount @6%.

iv) issue any other order, writ or direction to which the petitioner is found entitled to in the present facts and circumstances.”

2.

It is the case of the petitioner that he is a registered civil contractor. He has been undertaking the civil works contracts awarded by the PWD for the last several years. It is stated that HC-KAR NC: 2026:KHC-D:504 up to July 2017, VAT was applicable for the works contract and from 01.07.2017, GST was introduced and made applicable. As per the GST Act, the service recipient has to pay the GST at the prescribed rate to the service provider. After GST was introduced on 01.07.2017, 12% GST was payable on works contracts. From 18.07.2022, the rate of GST has been increased to 18% even for the government works. It is the case of the petitioner that he was awarded several civil work contracts by the respondents. It is the contention of the petitioner that, respondent Nos.1 to 3 being service recipients, were required to pay the GST amount to the petitioner. As they have failed to reimburse the GST amount, the petitioner has made representations dated 19.08.2024 and 17.12.2024 to respondent Nos.1 to 3 to pay the GST to the petitioner. It is the grievance of the petitioner that in spite of representations given to the respondents, they have failed to consider the same. Learned counsel appearing for the petitioner submits that in WP.No.104908/2023, when a similar issue fell for consideration, in that writ petition, this Court had directed the respondents to pay the GST amount. HC-KAR NC: 2026:KHC-D:504

3.

Learned High Court Government Pleader appearing for the respondents submits that the petitioner's representations to respondent Nos.1 to 3 will be considered in accordance with law.

4.

Having heard the learned counsels on either side, perused the entire material on record. The petitioner has given representations to respondent Nos.1 to 3. The respondents are duty bound to consider the representations in accordance with law. Considering the submissions of the learned High Court Government Pleader, this Court deems it appropriate to pass the following order: ORDER i. Respondent Nos.1 to 3 are directed to consider the representations dated 19.08.2024 and 17.12.2024 as expeditiously as possible but not later than 8 weeks. ii. Accordingly, the writ petition is disposed of. iii. All I.As. in this writ petition shall stand closed. JUSTICE LALITHA KANNEGANTI RH CT: UMD/List No.: 1 Sl No.: 54

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.