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M/S Sri Varada Pwd Contractor vs. State Of Karnataka

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WP/588/2025HC KarnatakaGSTCNR KAHC01001289202511 November 2025Bench: SURAJ GOVINDARAJ4 pages
For Petitioner: SRI KANISHK RAVINDRAN, ADVOCATEFor Respondent: SRI SIDARTH BABU RAO, AGA FOR R1, SRI B R PRASHANTH, ADVOCATE FOR R2

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:45720 WP No. 588 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 588 OF 2025 (GM-RES) BETWEEN: M/S SRI VARADA PWD CONTRACTOR, A SOLE PROPRIETORSHIP REGISTERED UNDER THE GST ACT 2017, HALLI MYSORE, HOLENARASHIPURA TALUK, HASSAN DISTRICT - 573202, GSTIN 29ADFPV7674P1ZA, REPRESENTED BY ITS PROPRIETOR VARADA. …PETITIONER (BY SRI KANISHK RAVINDRAN, ADVOCATE) AND: 1. STATE OF KARNATAKA, DEPARTMENT OF FINANCE, 2ND FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001 REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY. 2. EXECUTIVE ENGINEER, HRB HLC DIVISION, CNNL, GORUR, HASSAN DISTRICT-573 120. …RESPONDENTS (BY SRI SIDARTH BABU RAO, AGA FOR R1, SRI B R PRASHANTH, ADVOCATE FOR R2) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:45720 WP No. 588 of 2025 THIS WRIT PETITION IS FILED ARTICLE 226 OF CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-2 TO PAY /REIMBURSE GST AT 12 PERCENT REFLECTING VIDE ANNX-A SERIES. IN THE ALTERNATIVE ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF MANDAMUS DIRECTING THE R-2 TO CONSIDER THE REPRESENTATION OF THE PETITIONER DTD. 09.08.2023 AND PRODUCED AS ANNX-B. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

1.

Petitioner is before this Court seeking for the following reliefs: "(a) Issue a writ or such other order directing the Respondent No.2 to Pay/Reimburse GST @ 12% reflecting vide Annexures-A to A5 series vide Bills dated 02/8/2018, 13/7/18, 30/4/18, 7/9/18, 6/12/18 & 14.1/2020. (b) In the alternative Issue a writ or such other order in the nature of Mandamus directing the Respondent No.2 to consider the Representation of Petitioner dated 09.08.2023 and produced as Annexure-B. (c) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice.

2.

The grievance of the petitioner is that the contract did not have a provision for capturing the payment of GST payments. With the onset of GST Act, the HC-KAR NC: 2025:KHC:45720 petitioner has made payment of GST amount which is required to be refunded by the respondents.

3.

In this regard, he relies upon the orders of the coordinate Bench of this Court dated 06.06.2024 in W.P. No.25764/2023. 4. The submission of the learned counsel for the petitioner is that there being a direction in the said matter to reimburse the GST amount, the same would be equally applicable to the petitioner.

5.

Learned counsel for respondent No.2 would submit that the petitioner has only enclosed the statement of the alleged payment in terms of Annexure-B. The supporting documents as regards the deposit of the CGST and GST have not been furnished. If the said documents are furnished, necessary orders would be passed within 30 days of such submission. HC-KAR NC: 2025:KHC:45720

6.

The said submission, learned counsel for respondent No.2 answers the grievance of the petitioner. Hence, this Court passed the following:- ORDER (i) Writ petition is allowed. (ii) Petitioner is directed to furnish the supporting documents of payment of CGST and SGST to respondent No.2 within 15 days from today which shall be considered by respondent No.2 within 30 days of the receipt of the said documents. (SURAJ GOVINDARAJ) JUDGE

CHS List No.: 1 Sl No.: 45

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.