Shri. M. G. Arunkumar vs. The State Of Karnataka
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Before: SHRI M.G. ARUNKUMAR,
This writ petition is filed seeking for following relief: Issue a writ of mandamus directing the respondent The Deputy Commissioner, Uttara Kannada, Karwar to consider the representation dated 18/12/2023 vide Annexure-D given by petitioner and pay a sum of Rs.1,97,56,068/- towards GST @ 12% for the period for 2018-19 to 2022-23. 2. Sri. Sangram S.Kulkarni, learned counsel for petitioner submitted that petitioner was successful bidder for civil works issued by respondents. It was submitted that said works were awarded and executed after 01.07.2017, i.e. under GST tax regime. It was submitted that petitioner had undertaking work and discharged payment of GST at 12% amounting to a total of 1,97,56,069/-. It was submitted that as per directions issued by this Court in similar case in WP no.104908/2023 disposed of on 29.08.2023, respondents were liable to reimburse tax liability. It was submitted that though petitioner had submitted representation requesting respondents to pay same as per Annexure-D dated 18.12.2023, respondents had failed to consider same. It was submitted that in view of directions issued in WP no.104908/2023, respondents were liable to consider petitioner’s representation. NC: 2024:KHC-D:4724
On other hand, learned AGA for respondents sought to oppose writ petition. It was submitted that in view of fact that tender agreement between parties contained clause for arbitration of disputes, petitioner was not justified in approaching this Court instead of invoking said clause.
Heard learned counsel for petitioner and perused writ petition record.
From above, it is seen that petitioner is seeking for reimbursement of GST tax liability on works as mandated under Section 13 of Goods and Services Tax Act. It is seen that this Court on 05.02.2024 had directed respondent no.2 to file affidavit to showcause why tax liability was not reimbursed to petitioner. Said direction was apparently taking note of Section 13 of the GST Act as well as directions issued in innumerable cases by this Court. Till date affidavit is not filed. This would indicate that there is no just cause for denial. Taking note of fact that in WP no.104908/2023, a positive direction was issued to reimburse GST amount, writ petition is disposed of directing respondent to determine total GST amount entitled to refund NC: 2024:KHC-D:4724 by petitioner and thereafter, reimburse same within a period of six weeks. JUDGE
VMB List No.: 1 Sl No.: 17
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.