BharatTaxGST

M/S. Athreya Constructions vs. The Executive Engineer

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WP/34408/2024HC KarnatakaGSTCNR KAHC01072481202405 February 2025Bench: S.G.PANDIT5 pages
For Petitioner: SRI. M.N. SHANKARE GOWDA, ADVOCATEFor Respondent: SRI. K. HEMAKUMAR, AGA FOR R1 TO R5

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:5154 WP No. 34408 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 34408 OF 2024 (T-RES) BETWEEN: M/S. ATHREYA CONSTRUCTIONS REPRESENTED BY ITS PROPRIETOR MR. S.N. SOMASHEKARA, AGED ABOUT 53 YEARS, NO. 19, 1ST CROSS, SATYANARAYANA LAYOUT, 3RD STAGE, 4TH BLOCK, BASAVESHWARA NAGAR, BENGALURU - 560 079. …PETITIONER (BY SRI. M.N. SHANKARE GOWDA, ADVOCATE) AND: 1. THE EXECUTIVE ENGINEER PWD DIVISION, EXECUTIVE PWD OFFICE, NEAR DC OFFICE, CHITRADURGA - 577 501, KARNATAKA. 2. THE STATE OF KARNATAKA DEPARTMENT OF FINANCE, REPRESENTED BY ITS SECRETARY, VIDHANA SOUDHA, BENGALURU - 560 001. 3. THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA, VANIJYA THERIGE KARYALAYA, 1ST MAIN ROAD, GANDHINAGAR, BENGALURU - 560 009. Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:5154 WP No. 34408 of 2024 4. THE CHIEF ENGINEER PWD DEPARTMENT, COMMUNICATION AND BUILDING, (CENTRAL ZONE), SHIVAMOGGA - 577 201, SHIVAMOGGA DISTRICT. 5. THE SUPERINTENDENT ENGINEER PWD DEPARTMENT, SHIVAMOGGA CIRCLE, SHIVAMOGGA - 577 201, SHIVAMOGGA DISTRICT. …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA FOR R1 TO R5) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE PROVISIONS OF SECTION 7(3) READ WITH CLAUSE 6 OF SCHEDULE II OF THE GST ACT IS ULTRA-VIRES ARTICLE 366(12A), (26A), (29A) (b) OF (f) OF THE CONSTITUTION IN VIEW OF AND SETTLED PRINCIPLES OF LAW LAID DOWN BY THE HONBLE SUPREME COURT REGARDING WORKS CONTRACT AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - NC: 2025:KHC:5154 WP No. 34408 of 2024 CORAM: HON'BLE MR JUSTICE S.G.PANDIT

ORAL ORDER

Heard Shri M.N.Shankare Gowda, learned counsel for the petitioner.

Shri K.Hemakumar, learned AGA accepts notice for Respondent Nos.1 to 5. 2. Learned counsel for the petitioner at the outset submits that the petitioner would not press Annexure-(a), i.e., to declare that the provisions of Section 7(3) read with clause 6 of Schedule II of the Goods and Service Tax Act (for short, GST Act) is ultra vires to the Constitution. Further, he submits that the petitioner would stick to his prayer for consideration of his prayer (b). Learned counsel for the petitioner would submit that the petitioner was issued with work order in terms of Annexure-A dated 28.09.2021 for construction of mini Vidhana Soudha at Hosadurga, Chitradurga District. He submits that prior to 18.07.2022, the applicable rate of GST was 12% and under Notification dated 18.07.2022, it was enhanced from NC: 2025:KHC:5154 12% to 18%. Learned counsel would submit that in terms of Annexure-C, invoices were raised making applicable 18% of GST. Learned counsel would submit that he would not be required to pay GST at 18% and as agreed, he needs to pay 12% of GST. In that regard, he submitted representation dated 02.12.2023 (Annexure-U) to the first respondent/Executive Engineer. The first respondent has addressed a latter dated 22.05.2024 vide Annexure-V to the fifth respondent/Superintendent Engineer.

3.

The learned AGA for respondents, on instructions submit that Respondent Nos.1 to 5 would consider the representation of the petitioner and pass appropriate order within a reasonable time.

4.

In the above circumstances, I am of the view that the petitioner would be entitled for a writ of mandamus directing Respondent Nos.1 to 5 to consider the representation is at Annexure-U. It is not in dispute that the petitioner in terms of Annexure-A work order dated 28.09.2021 has carried out the work on behalf of NC: 2025:KHC:5154 Respondent No.1 and in terms of the Circular dated 30.07.2022 (Annexure-T), the representation of the petitioner needs to be considered.

5.

Respondent Nos.1 and 5 are directed to consider representation of the petitioner at Annexure-U dated 02.12.2023, in the light of the Circular dated 30.07.2022 and pass appropriate orders, in accordance with law within a period of Eight weeks from today.

6.

With the above, Writ Petition stands disposed of. (S.G.PANDIT) JUDGE

DH List No.: 1 Sl No.: 28 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.