Cause title — parties, addresses and appearances
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NC: 2024:KHC:43730
WP No. 13167 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 29TH DAY OF OCTOBER, 2024
BEFORE
THE HON'BLE MR JUSTICE M.I.ARUN
WRIT PETITION NO.13167 OF 2024 (T-RES)
BETWEEN:
1.
SRI PRASANNA N RAJAPUROHIT
AGED ABOUT 56 YEARS
S/O NAGESH RAJAPUROHIT
RESIDING AT NO.358
"ASHIRWAD", 9TH MAIN
J P NAGAR, 4TH PHASE
DOLLAR'S LAYOUT,
BENGALURU-560 078.
2.
DR. G. CHANDRE GOWDA
AGED ABOUT 61 YEARS
S/O LATE GOVINDAPPA
RESIDING AT NO.B-10
SATHYANARAYANA NILAYA
KHB COLONY, PUTTENAHALLI
YELAHANKA,
BENGALURU-560 064.
3.
DR. B. NAGARAJA
AGED ABOUT 63 YEARS
S/O R. BASAVE GOWDA
RESIDING AT NO.54/1A
12TH CROSS, 'E' ROAD, IDEAL HOMES
RAJARAJESHWARI NAGAR
BENGALURU-560 098.
4.
M/S. YANKEE CONSTRUCTIONS LLP
(REG. UNDER PARTNERSHIP ACT, 2008)
Digitally
signed by
CHAITHANYA
K
Location:
High Court of
Karnataka
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NC: 2024:KHC:43730
WP No. 13167 of 2024
A LIMITED LIABILITY PARTNERSHIP FIRM
HAVING ITS OFFICE AT NO.441
2ND CROSS, 3RD BLOCK
3RD STAGE, BASAVESHWARANAGAR
BENGALURU-560 079
(REPRESENTED BY ITS DESIGNATED
PARTNER: SAMARTH GOWDA).
5.
M/S. MAVERICK HOLDINGS &
INVESTMENT PVT. LTD.
A PRIVATE LIMITED COMPANY INCORPORATED
UNDER COMPANY'S ACT, 1956
REGD. OFFICE AT NO.78/1
NEW KR ROAD, BASAVANAGUDI
BENGALURU-560 004
(REP. BY ITS MANAGING DIRECTOR:
PRANAV B. UDAY).
6.
M/S. RAMALINGAM CONSTRUCTION
COMPANY (P) LTD.
A PRIVATE LIMITED COMPANY
INCORPORATED UNDER COMPANY'S ACT, 1956
OFFICE AT NO.1, N.R. TOWER
BINNY MILL ROAD, NEAR ETA MALL
K.H. RANGANATHA COLONY
BENGALURU-560 023
(REPRESENTED BY ITS DIRECTOR
P. GANESHA PERUMAL).
7.
SRI H.K. PARAMESHWARAPPA
AGED ABOUT 58 YEARS
S/O LATE KENCHANNA
RESIDING AT NO.40, 'SRI GOWRI'
5TH CROSS, GNANAJYOTHINAGAR
ULLALA ROAD, MALLATHAHALLI
BENGALURU-560 056.
8.
M/S. TANISUJAN INFRA PVT. LTD.
A PRIVATE LIMITED COMPANY
REGISTERED UNDER COMPANIES ACT, 1956
HAVING OFFICE AT 4/P, NO.83
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NC: 2024:KHC:43730
WP No. 13167 of 2024
KURBARAHALLI
SIDDARATHAN NAGAR LAYOUT
NAZARBAD MOHALLA, MYSORE-570 010
(REPRESENTED BY ITS MANAGING DIRECTOR
S. SHIVKUMARA SWAMY).
9.
M/S. ALTECH ENGINEERING LLP
(REGD. UNDER PARTNERSHIP ACT, 2008)
A LIMITED LIABILITY PARTNERSHIP FIRM
HAVING OFFICE AT G-2, SECOND FLOOR
BLOCK-II, BEHIND DEE GLOBAL SCHOOL
NAGAVARA, BANGALORE-560 045
(REP. BY ITS PARTNER-M.I. IBRAHIM ALI).
…PETITIONERS
(BY SMT. MONISHA SEN, ADVOCATE FOR
SRI NAVEEN G.S., ADVOCATE)
AND:
1.
STATE OF KARNATAKA
DEPARTMENT OF FINANCE
2ND FLOOR, VIDHANA SOUDHA
DR. AMBEDKAR VEEDHI
BANGALORE-560 001
REPRESENTED BY ITS ADDITIONAL
CHIEF SECRETARY.
2.
THE COMMISSIONER
KARNATAKA SLUM DEVELOPMENT BOARD
NO.55, RISALADAR STREET
SESHADRIPURAM
BANGALORE-560 020.
3.
THE CHIEF ENGINEER
KARNATAKA SLUM DEVELOPMENT BOARD
NO.55, RISALADAR STREET
SESHADRIPURAM
BANGALORE-560 020.
4.
THE EXECUTIVE ENGINEER
NO.2 DIVISION
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NC: 2024:KHC:43730
WP No. 13167 of 2024
KARNATAKA SLUM DEVELOPMENT BOARD
MYSORE-570 001.
5.
THE HOUSING COMMISSIONER
KARNATAKA HOUSING BOARD
CAUVERY BHAVAN, K.G. ROAD
BANGALORE-560 009.
6.
THE EXECUTIVE ENGINEER
PROJECT DIVISION (PMGSY)
SRI VENUGOPALA SWAMY TEMPLE ROAD
BEHIND NEW MIDDLE SCHOOL
CHIKKABALLAPURA-562 101.
7.
THE EXECUTIVE ENGINEER
PROJECT DIVISION (KRRDA)
RURAL DEVELOPMENT AND
PANCHAYAT RAJ DEPT.
KOLAR-563 102.
8.
THE EXECUTIVE ENGINEER
PWP AND IWTD
CHAMARAJANAGAR DIVISION
CHAMARAJANAGA-571 110.
9.
THE EXECUTIVE ENGINEER
PWP AND IWTD
SPL DIVISION, NAZARABAD
MYSORE-571 009.
10.
THE COMMISSIONER
CITY MUNICIPAL COUNCIL
MANDYA-571 001.
…RESPONDENTS
(BY SMT. JYOTHI M. MARADI, HCGP FOR R.1, R.6, R.8 & R.9;
SRI B.B. PATIL, ADVOCATE FOR R.2 TO R.4;
SRI SHISHIRA AMARNATH, ADVOCATE FOR R.5;
SRI B.J. SOMAYAJI, ADVOCATE FOR R.7;
R.10 IS SERVED.)
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NC: 2024:KHC:43730
WP No. 13167 of 2024
THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE
RESPONDENT NOS.4 TO 10 TO REFUND THE DIFFERENTIAL
GST (BEING THE DIFFERENCE BETWEEN VAT AND GST) AS PER
THE ORDERS OF THIS HONBLE COURT IN WP NO.9721/2019
VIDE ANNEXURE-A AND THE W.P.NO.28/2024 VIDE ANNEXURE
G1 FOR THE WORKS EXECUTED BY EACH OF THE PETITIONERS
RESPECTIVELY, AS PER THE REPRESENTATIONS PRODUCED AT
ANNEXURES-D,
D1
TO
D
21
AND
DETAILS
OF
THE
REPRESENTATIONS AT ANNEXURE-D 22, ETC.
THIS PETITION COMING ON FOR ORDERS, THROUGH
PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER
WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE M.I.ARUN
1.Petitioners are said to be Class-I Civil Contractors involved in the business of undertaking civil works assigned by the State and its Authorities. They had registered themselves as a registered "dealer" under the provisions of Karnataka Value Added Tax (KVAT)and were paying tax on the turn over. With coming into effect of Goods and Services Tax Act 2017, they have registered NC: 2024:KHC:43730 themselves as a taxable person under the GST Act and have obtained independent GST registration number. The change in regime from KVAT to GST resulted in certain excess amount being paid by the petitioners to the Government Authorities. They have made representations for refund of the same. As the same has not been considered so far, the present writ petition is filed with the following prayer: "WHEREFORE, the Petitioners most humbly pray that this Hon'ble Court be pleased to: (a) Issue a writ or such other order in the nature of Mandamus directing the Respondents 4 to 10 to refund the differential GST (being the difference between VAT and GST) as per the orders of this Hon'ble Court in WP No.9721/2019 vide Annexure-A and WP 28/2024 vide Annexure-G1 for the works executed by each of the Petitioners respectively, as per the representations produced at Annexure-D, D1 to D21 and details of the representations at Annexure-D-22." NC: 2024:KHC:43730
2.Learned High Court Government Pleader appearing for respondent Nos.1, 6 to 9 upon instructions submits that petitioners are entitled to the refund of differential amount (being the difference between VAT and GST). However, petitioners have not produced all the relevant details and the respondents are not aware as to the exact amount to be refunded to the petitioners and if they were to provide all the relevant particulars, their case will be considered in accordance with law. The respondents do not dispute the order passed by this Court in W.P.No.9721/2019 and connected matters and also W.P.No.8489/2023 under similar circumstances. There is no reason why the order passed in the aforementioned writ petitions should not enure to the benefit of the petitioners. Hence, the following: ORDER i. Petitioners are given liberty to make a detailed representation to respondent Nos.2 to 10 enclosing all the necessary particulars. NC: 2024:KHC:43730 ii. Upon receipt of such representation, respondent Nos.2 to 10 are directed to consider the same and refund the amount due to the petitioners within a period of eight weeks thereafter. iii. The writ petition is disposed of. (M.I.ARUN) JUDGE
