Sharanegouda Mali Patil vs. The Government Of Karnataka And Ors
Held
The Court directed the respondents to reimburse the differential GST amount to the petitioner. This decision was based on prior judgments of the Court dealing with similar issues.
Facts
The petitioner, a contractor, sought a refund of differential GST amount of 6% on completed work. The respondents failed to reimburse this amount despite representations.
Key Issues
Whether the respondent department is liable to reimburse the differential GST amount to the contractor for work completed post-GST implementation.
Sections Cited
Section 13
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC-K:9057 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.202914 OF 2024 (GM-RES) BETWEEN:
SHARANEGOUDA MALI PATIL S/O GURUPADA GOUDA MALIPATIL, AGED ABOUT 56 YEARS, CONTRACTOR, HAVING RESIDENCE/PLACE OF BUSINESS IN WARD NO.1, MAILAPUR ROAD, POST MAILAPUR, TQ: GANGAVATI, DIST: KOPPAL, KARNATAKA.
…PETITIONER (BY SRI. RAVIKIRAN P. PAWAR & SMT. DAKSHAYANI B. V., ADVOCATES)
AND:
THE GOVERNMENT OF KARNATAKA, REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF CO-OPERATION & AGRICULTURAL MARKETING DEPARTMENT, M.S. BUILDINGS, BANGALORE-560 001. 2. THE SECRETARY, APMC, SINDHANUR-584 128, DISTRICT RAICHUR.
THE DIRECTOR, AGRICULTURAL MARKETING DEPARTMENT, SHERIGAR Location: HIGH COURT OF KARNATAKA NC: 2024:KHC-K:9057 NO.16, 2ND RAJABHAVANA ROAD, P.B. NO.5309, BANGALORE-560 001. …RESPONDENTS (BY SRI. G. B. YADAV, HCGP FOR R1; SRI.
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