M/S K M C Constructions LTD vs. State Of Karnataka
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks the following reliefs:
"WHEREFORE, the petitioner respectfully prays that Hon'ble Court be pleased to: a. Declare that the provisions of GST Act as inapplicable in respect of works contract where 'provisions of service are made prior to 01.07.2017 in so far as petitioner is concerned and consequently that the third respondent or any other authority under their juri iction have no juri iction to either issue notice or to take any NC: 2025:KHC:15707 coercive steps against the Petitioner under the provisions of the GST Act with effect from 01.07.2017. 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 Le from the employer of works contract (Respondent No. 2); AND hence direct Respondent 1 being the State Government to direct the Second Respondent to pay /reimburse the differential tax amounts to Petitioner who has already paid GST without collecting it from the second Respondent 2. c. Issue a Writ of Certiorari or a writ in the nature of certiorari to set aside the Endorsement bearing No. BDA/FM/COMP/GST/74/2022-23 dated 18.4.2023 issued by the second respondent vide ANNEXURE H. d. Issue of a Writ of Mandamus or a writ in the nature of Mandamus to direct the Second Respondent to execute a supplementary agreement or any other order providing for payment/reimbursement of differential GST amounts at the rate of 7.6% of the contract value in respect of the works executed or to be executed after 1.7.2017. e. Issue of a Writ of Mandamus or a writ in the nature of Mandamus to direct the Second and the fourth Respondent to refund a sum of Rs. 34,03,391/- deducted as VAT while releasing the amounts due in terms of RA bill Nos. 38 to 53 as per representation reference No. NC: 2025:KHC:15707 KMC/BRO/BDA/EE (NPKL)/P-1/2.9.1.10/2019- 20/11 dated 18.5.2019 vide ANNEXURE F and; f. Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice."
Heard learned counsel for the petitioner, learned HCGP for respondent Nos.1 and 3, learned counsel for respondent No.2 and learned CGC for respondent No.4 and perused the material on record.
A perusal of the material on record would indicate that insofar as prayer - (a), (b),(c) and (d) (supra) are concerned, the dated 29.08.2023 and in the case of M/s Apoorva Construction NC: 2025:KHC:15707
Insofar as prayer (e) (supra) is concerned, request of the petitioner to direct respondent No.2 - BDA to consider the refund of sum of Rs.34,03,391/-, is to be considered by respondent No.2 - BDA within the stipulated time frame, in accordance with law.
In the result, pass the following: ORDER (i) The petition is hereby disposed off in terms of the judgments - Chandrashekaraiah and Others Vs State of Karnataka and Others; M G Arun Kumar Vs State of Karnataka and M/s Apoorva Construction Co., Vs State of Karnataka and Others. (ii) Respondent No.2 - BDA is directed to consider the request of the petitioner to refund sum of Rs.34,03,391/- deducted as VAT in terms of prayer (e), within a period of six weeks from the date of receipt of copy of this order. (S.R.KRISHNA KUMAR) JUDGE
*bgn/- CT:VS List No.: 1 Sl No.: 31
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.