Shri. Ravindras/O Ramachandrarao Mane vs. The Government Of Karnataka

Facts

The petitioner, Shri. Ravindra S/o. Ramachandrao Mane, a Class-I Contractor, filed a writ petition seeking to quash an endorsement dated 17/12/2024 issued by Respondent No. 2 and to direct the respondents to pay the applicable balance GST amount along with accrued interest. The petitioner had made representations on 05/11/2019 and 11/11/2024 detailing the amounts due. The respondents are various departments of the Government of Karnataka, including the Public Works Department. The dispute pertains to the payment of GST on works contracts executed by the petitioner.

Held

The Court held that the issue in the present writ petition is covered by the judgment rendered by a Coordinate Bench in Writ Petition No. 9721/2019 and connected matters, disposed of on 11.04.2023. The Court noted that the respondents themselves admitted that the issue stands covered by the said judgment. Therefore, the present petition deserves to succeed with the same relief and directions as were rendered by the Coordinate Bench in the earlier case. The earlier judgment provided detailed guidelines for calculating works executed pre-GST and post-GST, determining tax differences, and directing the concerned departments to pay or reimburse the differential tax amount to the petitioners. It also permitted petitioners to file GST returns without interest or penalty and directed GST authorities not to take precipitative action for a period of six months.

Key Issues

1. Whether the endorsement dated 17/12/2024 issued by Respondent No. 2 is liable to be quashed? (Question of law) 2. Whether the respondents are liable to pay the applicable balance GST amount to the petitioner along with accrued interest at 18% per annum? (Question of law) The petitioner argued that the respondents are obligated to pay the balance GST amount, as detailed in their representations, along with interest. The respondents, represented by the learned Additional Government Advocate, admitted that the issue in the present writ petition is covered by a previous judgment of a Coordinate Bench in Writ Petition No. 9721/2019 and connected matters, disposed of on 11.04.2023. This admission implies that the respondents do not contest the petitioner's claim based on the principles laid down in the cited judgment.