BharatTaxGST

Shri Ganesh S/O Devappa Naik vs. The Executive Engineer

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WP/103673/2025HC KarnatakaGSTCNR KAHC02009758202508 January 2026Bench: LALITHA KANNEGANTI6 pages
For Petitioner: SRI. SANGRAM S.KULKARNI, ADVOCATEFor Respondent: SRI. T. HANUMAREDDY, ADVOCATE FOR R3 AND R7

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC-D:175 WP No. 103673 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 8TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI WRIT PETITION NO.103673 OF 2025 (GM-RES) BETWEEN: SHRI. GANESH S/O. DEVAPPA NAIK, AGE. 44 YEARS, OCC. BUSINESS, R/O. 357/A, HEGDE, KUMTA, UTTAR KANNADA - 581 330. …PETITIONER (BY SRI. SANGRAM S.KULKARNI, ADVOCATE) AND: 1. THE EXECUTIVE ENGINEER, MI DIVISION, HALIYAL-581329. 2. THE EXECUTIVE ENGINEER, RDPR DIVISION, KARWAR-581308. 3. THE DEPUTY COMMISSIONER, KARWAR-581308. 4. THE CHIEF ENGINEER, KSSIDC LTD., BENGALURU-560001. 5. THE EXECUTIVE ENGINEER, PROJECT DIVISION, KARWAR-581308. 6. THE EXECUTIVE ENGINEER, RDWSD DIVISION, KARWAR-581308. 7. THE EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT, KARWAR-581308. …RESPONDENTS (BY SRI. T. HANUMAREDDY, ADVOCATE FOR R3 AND R7) THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF CONSTITUTION OF INDIA, PRAYING TO, Digitally signed by YASHAVANT NARAYANKAR Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC-D:175 WP No. 103673 of 2025 i) ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENT NO.1 THE EXECUTIVE ENGINEER, MI DIVISION, HALIYAL TO CONSIDER THE REPRESENTATION DATED 19/08/2024 VIDE ANNEXURE-A GIVEN BY THE PETITIONER AND PAY A SUM OF RS.10,71,021/- TOWARDS GST. ii) ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENT NO.2 THE EXECUTIVE ENGINEER, RDPR DIVISION, KARWAR TO CONSIDER THE REPRESENTATION DATED 15/03/2025 VIDE ANNEXURE-B GIVEN BY THE PETITIONER AND PAY A SUM OF RS.55,88,995/- TOWARDS GST. iii) ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENT NO.3 THE DEPUTY COMMISSIONER, KARWAR TO CONSIDER THE REPRESENTATION DATED 19/08/2024 VIDE ANNEXURE- C GIVEN BY THE PETITIONER AND PAY A SUM OF RS.49,35,737/- TOWARDS GST. iv) ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENT NO.4 THE CHIEF ENGINEER, KSSIDC LTD., BENGALURU TO CONSIDER THE REPRESENTATION DATED 15/03/2025 VIDE ANNEXURE-D GIVEN BY THE PETITIONER AND PAY A SUM OF RS.44,87,091/- TOWARDS GST. v) ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENT NO.5 THE EXECUTIVE ENGINEER, PROJECT DIVISION, KARWAR TO CONSIDER THE REPRESENTATION DATED 19/08/2024 VIDE ANNEXURE-E GIVEN BY THE PETITIONER AND PAY A SUM OF RS.1,23,05,935/- TOWARDS GST. vi) ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENT NO.6 THE EXECUTIVE ENGINEER, RDWSD DIVISION, KARWAR TO CONSIDER THE REPRESENTATION DATED 19/08/2024 VIDE ANNEXURE-F GIVEN BY THE PETITIONER AND PAY A SUM OF RS.86,842/- TOWARDS GST. vii) ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENT NO.7 THE EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT, KARWAR TO CONSIDER THE REPRESENTATION DATED 15/03/2025 VIDE ANNEXURE-G GIVEN BY THE PETITIONER AND PAY A SUM OF RS. 13,65,609/- TOWARDS GST. viii) ISSUE ANY OTHER ORDER, WRIT OR DIRECTION TO WHICH THE PETITIONER IS FOUND ENTITLED TO IN THE PRESENT FACTS AND CIRCUMSTANCES. - 3 - HC-KAR NC: 2026:KHC-D:175 WP No. 103673 of 2025 THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI

ORAL ORDER The present writ petition is filed seeking the following prayer: “Wherefor it is most humbly prayed to this Hon'ble High Court to:

[I] issue a writ of mandamus directing the respondent no.1 The Executive Engineer, MI Division, Haliyal to consider the representation dated 19/08/2024 vide Annexure-A given by the petitioner and pay a sum of Rs.10,71,021/- towards GST.

[II] issue a writ of mandamus directing the respondent no.2 The Executive Engineer, RDPR Division, Karwar to consider the representation dated 15/03/2025 vide Annexure-B given by the petitioner and pay a sum of Rs.55,88,995/- towards GST.

[III] issue a writ of mandamus directing the respondent no.3 The Deputy Commissioner, Karwar to consider the representation dated 19/08/2024 vide Annexure-C given by the petitioner and pay a sum of Rs.49,35,737/- towards GST.

[IV] issue a writ of mandamus directing the respondent no.4 The Chief Engineer, KSSIDC Ltd., Bangalore. to consider the representation dated 15/03/2025 vide Annexure-D given by the petitioner and pay a sum of Rs.44,87,091/- towards GST.

[V] issue a writ of mandamus directing the respondent no.5 The Executive Engineer, Project Division, Karwar to consider the representation dated 19/08/2024 vide Annexure-E given by the petitioner and pay a sum of Rs.1,23,05,935/- towards GST.

[VI] issue a writ of mandamus directing the respondent no.6 The Executive Engineer, RDW Division, Karwar to consider the representation dated 19/08/2024 vide HC-KAR NC: 2026:KHC-D:175 Annexure-F given by the petitioner and pay a sum of Rs.86,842/- towards GST.

[VII] issue a writ of mandamus directing the respondent no.7 The Executive Engineer, Public Works Department, Karwar to consider the representation dated 15/03/2025 vide Annexure-G given by the petitioner and pay a sum of Rs.13,65,609/- towards GST.

[VIII] 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 and also a forest contractor. He has been undertaking the civil works contracts awarded by the PWD for the last several years. It is stated that 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 the civil works contracts by the respondents after 01.07.2017 relating to construction of Bandar at Mugulkhod and Isloor Panchayat and also construction of Kharland, near Hittalmakki in Kumta by respondent No.1 and HC-KAR NC: 2026:KHC-D:175 the petitioner has also stated about the kind of works that are allotted to him. It is the contention of the petitioner that, respondent Nos.1 to 7 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 15.03.2025 to respondent Nos.1 to 7 to pay the GST to the petitioner. It is the grievance of the petitioner that in spite of repeated 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.

3.

Learned Government Advocate appearing for the respondents submits that the petitioner's representations to respondent Nos.1 to 7 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 7. The respondents are duty bound to consider the representation in accordance with HC-KAR NC: 2026:KHC-D:175 law. Considering the submissions of the learned Government Advocate, this Court deems it appropriate to pass the following order: ORDER i. Respondent Nos.1 to 7 are directed to consider the representations dated 19.08.2024 and 15.03.2025 as expeditiously as possible but not later than 8 weeks.

ii. Accordingly, the writ petition is disposed of.

iii. All I.As. in this petition shall stand closed. JUSTICE LALITHA KANNEGANTI

MEG CT: UMD List No.: 1 Sl No.: 27

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.