M/S Sweet Home Constructions vs. The Government Of Karnataka
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Before: DR.AMBEDKAR VEEDHI, BANGALORE-560 001.
Learned AGA accepts notice for respondents.
Petitioner is before this court seeking for the following reliefs: a) Issue a writ or such other order in the nature of Mandamus directing the Respondents to refund the differential GST amount paid by the Petitioners for the works executed by each of the Petitioners respectively, as per the representations dated 21-11-2024 given by the Petitioners- Contractors to Respondent 2 as per ANNEXURE- В.
b) Any other relief that, the Hon'ble Courts deems it fit in the light of the facts and circumstances, in the ends of justice.
The grievance of the petitioner is that when the work order had been issued, it did not contemplate payment of GST. However, with the onset of the GST regime, the petitioner was required to make payment of the GST and as such the same being recoverable HC-KAR NC: 2025:KHC:46207 from the employer, the respondent No.2 is required to reimburse the GST amount, which has been paid by the petitioner.
There cannot be any dispute as regards the contention of the petitioner inasmuch as GST being required to be paid and thereon reimbursed.
If the petitioner were to furnish all the relevant documents regarding payment of the GST amount, it would be required for respondent No.2 to reimburse the same.
In that view of the matter, I pass the following. ORDER a) Writ petition is allowed.
b) The petitioner is permitted to furnish the payment challan/s of the GST amount to respondent No.2 within 15 days from today. HC-KAR NC: 2025:KHC:46207 c) A mandamus is issued directing the respondent No.2 to consider and pass necessary orders on the basis of the payment challan/s produced by the petitioner within 30 days from the date of the receipt of the said payment challan/s. (SURAJ GOVINDARAJ) JUDGE
DM LIST NO.: 1 SL NO.: 14
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.