M/S Sweet Home Constructions vs. The Government Of Karnataka

WP/36558/2024HC KarnatakaGSTCNR KAHC01074245202410 July 2025Bench: S SUNIL DUTT YADAV3 pages

For Petitioner: SRI. RAVIKIRAN P. PAWAR, ADVOCATEFor Respondent: SRI. MOHAMMED JAFFAR SHAH, AGA FOR R1 AND R2

AI SummaryDismissed

Facts

The petitioner, M/s. Sweet Home Constructions, represented by its proprietor, filed a writ petition before the High Court of Karnataka. The petition sought a direction to the respondents, the Government of Karnataka and the Chief Engineer, H&FWDEW, to refund the differential Goods and Services Tax (GST) amount paid by the petitioner for works executed. This amount was claimed as per representations dated 21.11.2024, submitted by the petitioner contractors to the second respondent. The writ petition was filed under Articles 226 and 227 of the Constitution of India.

Held

The Court considered the memo filed by the learned counsel for the petitioner, stating that the petitioner is no longer interested in pursuing the writ petition. Consequently, the Court ordered the petition to be dismissed as not pressed. No specific findings were made on the merits of the claim for the differential GST refund, as the petitioner chose to withdraw the petition. The operative direction was to dismiss the petition as not pressed.

Key Issues

1. Whether the petitioner is entitled to a refund of the differential GST amount paid for works executed, as per their representations dated 21.11.2024 to the second respondent? The petitioner argued that they are no longer interested in pursuing the writ petition and requested it to be withdrawn and treated as dismissed as withdrawn, with liberty to file a case. The respondents' arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:25514 WP No. 36558 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 36558 OF 2024 (GM-RES) BETWEEN: M/S. SWEET HOME CONSTRUCTIONS, REPRESENTED BY THE PROPRIETOR OF THE FIRM SRI. SHIVANAND R. SHETTY. AGED ABOUT 55 YEARS HAVING ITS PLACE OF BUSINESS AT NO.8, GROUND FLOOR, DATTATREYA COMPLEX, SAI MANDIR ROAD, KARWAR - 581 306, KARNATAKA, PARTNERSHIP CONCERN. …PETITIONER (BY SRI. RAVIKIRAN P. PAWAR, ADVOCATE) AND: 1. THE GOVERNMENT OF KARNATAKA REPRESENTED BY IT'S ADDITIONAL CHIEF SECRETARY, DEPARTMENT OF FINANCE, 2ND FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI BANGALORE - 560 001. 2. THE CHIEF ENGINEER H&FWDEW, BANGALORE - 560 001. …RESPONDENTS (BY SRI. MOHAMMED JAFFAR SHAH, AGA FOR R1 AND R2) Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:25514 WP No. 36558 of 2024 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT 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 R-2 AS PER 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 S SUNIL DUTT YADAV

ORAL ORDER

Learned counsel for the petitioner has filed a memo which reads as hereunder: "It is submitted the petitioner in the above- mentioned writ petition, respectfully submit that the petitioner is no longer interested in pursuing the said writ petition. Accordingly, I request that the petition be permitted to be withdrawn and treated as dismissed as withdrawn with liberty to file case." HC-KAR NC: 2025:KHC:25514 WP No. 36558 of 2024

In light of the same, petition is dismissed as not pressed. (S SUNIL DUTT YADAV) JUDGE

DHA List No.: 1 Sl No.: 134 CT: BHK

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.