Shivannagouda B Patil vs. The State Of Karnataka And Ors
Held
The Court held that the respondents are duty-bound to reimburse the differential GST amount to the petitioner. This decision was based on previous judgments of the same court dealing with similar issues of GST reimbursement for works contracts.
Facts
The petitioner, a civil contractor, sought a writ of mandamus directing the respondents to pay the differential GST amount between 18% and 12% on work executed. The petitioner had submitted representations for this payment, which were not acted upon by the department.
Key Issues
Whether the respondent department is liable to reimburse the differential GST amount to the petitioner for the works executed. Whether inaction by the department in processing the petitioner's representation warrants a writ of mandamus.
Sections Cited
Section 13
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC-K:8956 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 25TH DAY OF NOVEMBER, 2024 BEFORE THE HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR WRIT PETITION NO.203283/2024(T-RES)
BETWEEN: SRI SHIVANNAGOUDA B. PATIL, AGE 56 YEARS, S/O. BHEEMANAGOUDA PATIL, PROPRIETOR - PATIL ENGINEERING CO., VENKATESHWARA NILAYA, GOPALAPURAGALLI, BADIKAMAN ROAD, VIJAYAPURA-586101. …PETITIONER (BY SRI NAVEEN G.S. & SRI SANDEEP PATIL, ADVOCATES)
AND:
THE STATE OF KARNATAKA, DEPARTMENT OF FINANCE, 2ND FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BANGALORE- 560001 REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY.
CHIEF EXECUTIVE ENGINEER, RURAL DRINKING WATER AND SANITATION, LUCYGRACE Location: HIGH COURT OF KARNATAKA NC: 2024:KHC-K:8956 RURAL DEVELOPMENT AND PANCHAYAT RAJ DEPT., KAVERI BHAVAN, K.G. ROAD BANGALORE-560009. 3. EXECUTIVE ENGINEER, RURAL DRINKING WATER AND SANITATION, RURAL DEVELOPMENT AND PANCHAYAT RAJ DEPT., SUB-DIVISION VIJAYAPURA, VIJAYAPURA-586101. …RESPONDE
The judgment continues below.
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