Cause title — parties, addresses and appearances
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HC-KAR
NC: 2025:KHC:52397
WP No. 21737 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 10TH DAY OF DECEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 21737 OF 2023 (T-RES)
BETWEEN:
1.
SRI. SHASHI KUMAR S
S/O SRINIVASA S
AGED ABOUT 35 YEARS
KURUBARAHALLI D
MALLANAYAKANAHALLI
KOLAR
KARNATAKA - 563 136
2.
SRI VINAY CHAND N
S/O NAGARAJU B
AGED ABOUT 35 YEARS
NO 989, 14TH MAIN
9TH CROSS, T K LAYOUT
VTC MYSORE DISTRICT
KARNATAKA - 570 009
3.
SRI B NAGARAJU
AGED ABOUT 36 YEARS
S/O BOREGOWDA
NO 898, 14TH MAIN ROAD
9TH CROSS, T K LAYOUT
MYSORE DISTRICT
KARNATAKA - 570 009
…PETITIONERS
(BY SRI. DILLI RAJAN, ADVOCATE)
Digitally signed
by
SHARADAVANI
B
Location: High
Court of
Karnataka
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HC-KAR
NC: 2025:KHC:52397
WP No. 21737 of 2023
AND:
1.
THE STATE OF KARNATAKA
FINANCE DEPARTMENT
II FLOOR, VIDHANA SOUDHA
BENGALURU - 560 001
(REP BY ADDL CHIEF SECRETARY)
2.
THE UNION OF INDIA
MINISTRY OF FINANCE
NEW DELHI 110 001
(REP BY ITS SECRETARY)
3.
THE GOODS AND SERVICES TAX COUNCIL
JANAPATH
CONNAUGHT PLACE
NEW DELHI 110001
(REP BY SPECIAL SECRETARY)
4.
THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
NO 1, QUEENS ROAD
VASANTHI NAGAR
BENGALURU - 560 001
5.
THE COMMISSIONER OF COMMERCIAL TAXES
GOVERNMENT OF KARNATAKA
VANIJYA THERIGE KARYALAYA
1ST MAIN ROAD, GANDHINAGAR
BENGALURU - 560 009
6.
COMMERCIAL TAX OFFICER
ENFORCEMENT-5
MYSORE ZONE
MYSORE - 570 001
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HC-KAR
NC: 2025:KHC:52397
WP No. 21737 of 2023
7.
THE ASSISTANT COMMISSIONER OF COMMERCIAL
TAXES
DGSTO MYS, SESHADRI BHAVAN
DIWAN ROAD
MYSORE - 570 024
8.
THE EXECUTIVE ENGINEER
MYSORE CITY CORPORATION
MYSORE - 570 001
9.
THE EXECUTIVE ENGINEER
PANCHAYATHRAJ ENGINEERING DIVISION
APOLLO HOSPITAL ROAD
KUVEMPU NAGAR
MYSORE - 570 001
10.
THE EXECUTIVE ENGINEER
CAUVERY NEERAVARI NIGAM LTD
NO.2, VARUNA CANAL DIVISION
MYSORE - 570 002
11.
THE EXECUTIVE ENGINEER
PWP AND IWTD DIVISION
KOLAR - 561 211
…RESPONDENTS
(BY SRI. K. HEMA KUMAR, AGA FOR R1, R5 TO R7 AND R9
SRI. ARVIND V. CHAVAN, ADVOCATE FOR R2 TO R4
SRI. B.R. PRASHANTH, ADVOCATE FOR R8)
THIS WP IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA PRAYING TO A) DECLARE THAT THE
PROVISIONS OF GST ACT IS INAPPLICABLE IN RESPECT OF
WORKS CONTRACT WHERE PROVISIONS OF SERVICE ARE
MADE PRIOR TO 01/07/2017 IN SO FAR AS PETITIONERS ARE
CONCERNED AND CONSEQUENTLY THAT THE R4 TO R7 HAVE
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HC-KAR
NC: 2025:KHC:52397
WP No. 21737 of 2023
NO JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY
COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE
PROVISIONS OF THE GST ACT DATED 01.07.2017 PRODUCED
AS ANNEXURE-H AND H1 ETC.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
1.In this petition, the petitioner seeks the following reliefs; "(a) Declare that the provisions of GST Act is inapplicable in respect of works contract where provisions of service are made prior to 01.07.2017 in so far as petitioners are concerned and consequently that the respondent Nos 4 to 7 have no juri iction to either issue notice or to take any coercive steps against the Petitioners under the provisions of the GST Act dated 1.07.20/7produced as Annexure-H.CH (b) Declare that, GST being an Indirect tax is based on the concept of collect and pay, and the liability to pay is on the taxable person after collecting it from recipient of goods or services i.e from the employer of works contract (Respondent No. 8 to 11); AND hence direct Respondent | being the State Government to direct the Respondents 8 to 11 to pay/refund the tax amounts to some of the Petitioners who have already paid GST without collecting it from the Respondents 8 to 11; (c) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice." HC-KAR NC: 2025:KHC:52397
2.WP No.9721/2019 and connected matters within the stipulated time frame.
3.Submission is placed on record.
4.The petition stands disposed of reserving liberty in favour of the petitioner to submit the representation to the respondent within a period of four weeks from today.
5.If such a representation along with the relevant documents are submitted by the petitioner, the respondent shall consider the same and proceed further and pass an appropriate order / take appropriate decision HC-KAR NC: 2025:KHC:52397 in accordance with law, bearing in mind the judgment Karnataka and others in WP No.9721/2019 and connected matters.
6.Subject to aforesaid directions, the petition stands disposed of. (S.R.KRISHNA KUMAR) JUDGE GH List No.: 2 Sl No.: 28
