BharatTaxGST

Sharanegoud Mali Patil vs. The Government Of Karnataka

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WP/103584/2025HC KarnatakaGSTCNR KAHC02009270202521 July 2025Bench: PRADEEP SINGH YERUR4 pages
For Petitioner: SRI. RAVIKIRAN P. PAWAR, ADVOCATEFor Respondent: SRI. S.V. MAGADUM, AGA FOR R1; SRI. P.N. HATTI, ADVOCATE FOR R2

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-D:9022 WP No. 103584 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 21ST DAY OF JULY 2025 BEFORE THE HON'BLE MR. JUSTICE PRADEEP SINGH YERUR WRIT PETITION NO. 103584 OF 2025 (GM-RES) BETWEEN: SHARANEGOUD MALI PATIL, S/O. GURUPADA GOUDA MALIPATIL, AGED ABOUT 56 YEARS, CONTRACTOR, HAVING RESIDENCE/PLACE OF BUSINESS IN WARD NO.1, MAILAPUR ROAD, POST. MAILAPUR, TQ: GANGAVATHI, KARNATAKA. …PETITIONER (BY SRI. RAVIKIRAN P. PAWAR, ADVOCATE) AND: 1. THE GOVERNMENT OF KARNATAKA, REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF CO-OPERATION AND AGRICULTURAL MARKETING DEPARTMENT, M.S. BUILDINGS, BENGALURU-560 001. 2. THE CHAIRMAN AND SECRETARY, APMC GANGAVATHI TALUK, DISTRICT KOPPAL-583231. …RESPONDENTS (BY SRI. S.V. MAGADUM, AGA FOR R1; SRI. P.N. HATTI, ADVOCATE FOR R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENTS TO REFUND THE DIFFERENTIAL GST AMOUNT OF 8 PERCENT ON TOTAL BILL (2ND CC BILL TO 5TH CC BILL) IE RS.15,99,868.00 (FIFTEEN LAKH NINETY NINE THOUSAND EIGHT HUNDRED SIXTY EIGHT) DUE TO ME ALONG WITH THE 18% INTEREST ON THE SAID AMOUNT FROM THE DATE OF MY CREDITING THE SAME TO THE GST TILL ITS REALIZATION AT ANNEXURE-C AND ETC. VIJAYALAKSHMI M KANKUPPI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH - 2 - HC-KAR NC: 2025:KHC-D:9022 WP No. 103584 of 2025 THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

ORAL ORDER

(PER: THE HON'BLE MR. JUSTICE PRADEEP SINGH YERUR)

Petitioner is a senior Class-I PWD contractor having undertaken various kind of infrastructural work including executing works in the APMCs under the Department of Agricultural Marketing. He is having unblemished reputation and track of record as s senior contractor of good standing.

2.

Petitioner was awarded the contract for providing of cement concrete to the roads at the Main Market Yard of Gangavathi APMC. The contract agreement was entered into with the Chairman and the Secretary of the APMC, Gangavati at the contract agreement price of Rs.2,80,23,991/-. This being the state of affairs, 101st Constitutional Amendment the Parliament introduced Goods and Services Tax (GST) Act, 2017 under one nation one tax regime on 01.07.2017 GST laws were implemented, replacing a complex web of Central and HC-KAR NC: 2025:KHC-D:9022 State Taxes. Petitioner registered himself as a ‘taxable person’ under the GST laws and has obtained GST registration number for its business and the effect of GST on works contract was that the tax rate was enhanced to 18% later concession given and taxed taxes at 12% from 22.08.2017 till 30.06.2022 and reverted to 10% from 01.07.2022. Petitioner is now seeking refund of differential tax to 18% from 4%, which the petitioner paid to GST Department.

3.

In the identical circumstances, in an order passed in Writ Petition No.104908/2023 (GM-RES)1 by a co- ordinate Bench of this Court, allowed the petition and directed to reimburse the GST amount, as per representation made by the petitioner therein by specifying time stipulation for the refund. The said order of refund of tax was taken up in Writ Appeal No.14272/2021(T-RES)2 and the said refund of tax ordered was upheld by the division bench of this Court and 1 NC:2023:KHC-D:9630 2 NC:2025:KHC:4493-DB HC-KAR NC: 2025:KHC-D:9022 the appeal came to be rejected. Therefore, there is no serious dispute to the said challenge. Hence, this petition also deserves to be allowed. Accordingly, I pass the following : ORDER (i) Petition is allowed. (ii) Writ of mandamus is issued directing respondents to reimburse the differential GST amount of 8% on total bill i.e., Rs.15,99,868/- (Fifteen lakh ninety nine thousand eight hundred and sixty eight only) along with interest at 18% p.a. from the date of crediting same to the GST till its realization. (iii) Respondent No.2 shall refund the amount within a period of six weeks from the date of receipt of copy of this order. (PRADEEP SINGH YERUR) JUDGE CKK

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