M/S Kotarki Constructions PVT LTD And Ors vs. The State Of Karnataka And Ors

- 1 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 27TH DAY OF JUNE, 2023 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 200947 OF 2019 (T-RES) C/W WRIT PETITION NO. 201473 OF 2019 (T-RES) WRIT PETITION NO. 201696 OF 2019 (T-RES) WRIT PETITION NO. 204847 OF 2019 (T-RES) WRIT PETITION NO. 223755 OF 2020 (T-RES) WRIT PETITION NO. 226661 OF 2020 (T-RES) WRIT PETITION NO. 226871 OF 2020 (T-RES) WRIT PETITION NO. 200669 OF 2021 (T-RES) IN W.P.NO.200947/2019 BETWEEN: 1. SRI.JAGANNATH B. SHEGAJI AGED: 64 YEARS S/O BASAVANTHRAO SHEGAJI RESIDENT AT PLOT NO.64 AND 66 KUVEMPUNAGAR NEAR POLICE QUARTERS KALABURAGI-585105 2. SRI. RAJSHEKAR MALLAPPA YENKANCHI AGE: 49 YRS S/O MALLAPPA SHOP NO. 999 JEWARGI ROAD, KALABURAGI-585102 3. SRI. ANNARAO SANNAMANI AGED: 64 YRS S/O IRANNA SANNAMANI PLOT NO. 18 BEHIND SHETTY COMPLEX Digitally signed by B NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS NEAR SHAH BAZAAR NAKA ALAND ROAD, KALBURAGI-585101 4. SRI. BASAVARAJ V. SAJJANSHETTY AGED: 56 YRS S/O VIRUPAKSHAPPA RESIDING AT NO. 3-16 SULEPETH KALABURAGI-585324 5. SRI. GURUNANJAYYA R.V. AGE: 40 YRS S/O REVANASIDDAYYA RESIDING AT HOUSE NO. 8-1305/128/263 REVANASIDDESHWARA COLONY HUMNABAD ROAD, KALABURAGI-585104 6. SRI. MANSOOR A. PATEL AGE:40 YRS S/O AZEEM PATEL RESIDING AT NO. 5-408/9 QHAMAR COLONY KALABURAGI-585202 7. SRI. GURUSHANT V. PATIL AGE: 48 YRS S/O VIJAYKUMAR PATIL RESIDING AT NO. 1/54 BHUSANOOR TALUKA ALAND KALABURAGI DISTRICT-585302 8. SRI. MASTAN ALI PATTEDAR AGE: 50 YRS S/O ABDUL GANI PATTEDAR RESIDING AT 3/11 GADI KESHAWAR CHINCHOLLI DISTRICT KALABURAGI-585324 9. SRI. M.N. PATIL AGE: 58 YRS S/O N.PATIL NAWALOJI RESIDING AT NO. 1-1946 OPP:RAILWAY STATION VISHAL NAGAR KALABURAGI-585202 - 3 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS 10. SRI. ASHOK BALAYYA GUTTEDAR AGE: 57 YRS S/O BALAYYA GUTTDAR RESIDING AT NO. 1-866/1B/1D, BHAGAWATHINAGAR MSK MILL ROAD, BEHIND SANGAMESHWARA HOSPITAL KALABURAGI-585202 11. M/S S.A. INFRASTRUCTURE ENGINEERS AND CONTRACTORS A PARTNERSHIP FIRM HAVING OFFICE AT NO. 993/32/36/7, PEACE COLONY BESIDE SABA FUNCTION HALL HAGARA ROAD, KALABURAGI-585101 REPRESENTED BY ITS MANAGING PARTNER SRI. SALEEM G. ATTAR 12. SRI. ANWAR MIYAN AGE: 58 YRS S/O SHAIK HUSSAIN KHAJA PLOT NO. 126 DARSHANAPUR GDA LAYOUT M.G. ROAD, KALABURAGI-585105 13. SRI. RIYAZUDDIN PATEL AGE: 56 YRS S/O MOHAMMED GOUSUDDIN PATEL RESIDING AT HOUSE NO. 5-470/15/132 PATEL MANBZIL, NEAR KCT ENGINEER COLLEGE ISLAMABAD COLONY KALABURAGI-585104 14. SRI. KASHINATH GUDDAPPA DEVATKAL AGE: 61 YRS S/O GUDDAPPA DEVATKAL RESIDING AT NO. 1-11, SHARANA BASAVESHWARA TEMPLE ROAD, SHARAN NAGAR GOBBUR B.TALUKA AFZALPUR KALABURAGI-585103 15. SRI. D.S. MARNOOR AGE:51 YRS S/O SHIVARAYA D.NO. C/O P.G. KALE - 4 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS GDA LAYOUT NO. 181 SEDUM ROAD, KALABURAGI-585101 16. SRI. MAHANTHESH S. BALAGANUR AGE: 45 YRS S/O SHANKARRAO BALAGANUR RESIDIDNG AT NO.1-891/72/4 VEERABADRESHWARA KRUPA OLD JEVARGI ROAD, GANESH NAGAR KALABURAGI-585102 17. SRI. BASAVARAJ G. JEVARGI AGE: 60 YRS S/O GURUCHARAPPA JEVARGI RESIDING AT NO. 71/3A OLD JEVARGI ROAD, NEAR SBM BANK RAM MANDIR UDAY NAGAR KALABURAGI-585102 18. SRI. HULIKANTARAYA S.M AGE: 52 YRS S/O SAHEBA GOUDA RESIDING AT HOUSE NO. 1-891/75/53 VINAYAKA HOUSING SOCIETY LAYOUT KARUNESHWAR NAGAR JEVARGI ROAD, KALABURAGI-585102 19. SRI. MALLIKARJUN K.PATIL AGE: 58 YRS S/O KARNAPPA GOUDA PATIL PLOT NO 128, JANATHA LAYOUT KARUNESHWAR NAGAR KALABURAGI-585102 20. SRI. BHIMSHANKAR PATIL AGE: 53 YRS S/O SRIMANTHRAO PATIL RESIDING AT NO.229, NGO COLONY NEW JEVARGI ROAD, KALABURAGI-585102 21. SRI. MANZOOR AHMED PATEL AGE: 67 YRS S/O SAHIB PATEL RESIDING AT NO. 1-1495/312, - 5 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS BAGHAVATHI NAGAR KALABURAGI-585202 22. SRI. SIDDANNA YASHWANTHRAO PATIL AGE: 59 YRS S/O YASHWANTHRAO PATIL RESIDING AT NO. 2 NEW JEVARGI ROAD, GODUTAI COLONY KALABURAGI-585102 23. SRI. MOSIN AHMED PATEL AGE: 44 YRS S/O MANZOOR AHMED PATEL RESIDING AT NO. 1-1495/312 BAGHAVATHI NAGAR KALABURAGI-585202 24. SRI. RAJU NAGAPPA EMPURE AGE: 64 YRS S/O NAGAPPA RESIDING AT NO. 11/632/85, BRAHMPUR, KALABURAGI-585102 25. SRI. HANUMANTHA DURGAPPA AGE: 64 YRS S/O DURGAPPA RESIDING AT LIG NO. 46 SHANTHINAGAR MSK MILL ROAD, KALABURAGI-585103 26. SRI. VIJAYAKUMAR M. SHERI AGE: 50 YRS S/O MAHADEVAPPA RESIDING AT NO. 116 NEAR MADAYAL A.E. HOUSE BANASHANKARI LAYOUT KALABURAGI-585103 27. SRI. NAZEEMUDDIN SYED AGE: 56 YRS S/O QUMRUDDIN SYED RESIDING AT AZAR NAGAR NEAR OLD RAILWAY GATE SEDAM, KALABURAGI DISTRICT-585222 28. SRI. S. GOPAL NAYAK - 6 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS AGE: 54 YRS S/O MALLAPPA NAYAK RESIDING AT HOUSE NO. 5-1-55 ROSHAMANDI JALAL MOHALLA SHORAPUR TOWN YADGIR-585224 29. SRI. K.B. GUDDADAGI AGED: 54 YRS S/O BASAPPA GUDDADAGI RESIDING AT PETH AMMAPUR SHORAPUR YADGIR DISTRICT: 585290 30. SRI. K.S. AURANGABAD AGE: 48 YRS S/O SHARAMUDDIN AURANGABAD NO. 2-146/36 NEAR MEHBOOB SUBHANI DARGA MEHBOOB NAGAR COLONY THIMMAPUR POST:SHORAPUR YADAGIR DISTRICT: 585290 31. SRI. ABDUL RAHEEM AGE: 45 YRS S/O ABDUL RASOOL NEAR HUSSAIN KHAN MASJID MULLA MOHALLA, SHORAPUR YADGIR-585290 32. SRI. B.M.YALGOD AGE 63 YRS S/O MADIVALAPPA RESIDING AT HOUSE NO. 9/3/2 BOVIGALI, SHORAPUR YADGIR-585290 33. SRI. SANJAY KUMAR S. MUNDE AGE: 48 S/O M.P SHANKARA RAO HOUSE NO. 9-8-189/2 SHANTALA NEAR ARUNODAYA SCHOOL BASAVANA NAGAR BIDAR-585401 34. SRI. SHIVARAJ PHULEKAR AGE: 54 YRS - 7 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS S/O RAMANNA PHULEKAR RESIDING AT NO. 9-1-174/1, 3RD CROSS BESIDE GYANASUDHA SCHOOL SHIVNAGAR SOUTH, BIDAR-585401 35. SRI. MAHESH CHINTAMANI AGE: 44 YRS S/O SHAMRAO CHINTHAMANI RESIDING AT LIG-47 BALBAWAN ROAD, KHB COLONY BIDAR-585401 36. SRI. MAHADEV VASMATE AGE: 59 YRS S/O OF SANGAPPA VASMATE RESIDING AT HOUSE NO. 9-12-511 6TH CROSS VIDYANAGAR COLONY BIDAR-585401 37. SRI. NAGESH VASMATE AGED: 24 YRS S/O MAHADEV VASMATE RESIDING AT HOUSE NO. 9-12-511 6TH CROSS VIDYANAGAR COLONY BIDAR-585401 38. SRI. VISHWANATH BIRADAR AGE: 50 YRS S/O KANTAPPA RESIDING AT NO. 1-121 SANTHPUR JONNEKERI BIDAR-585401 39. SRI. ASHOK KARBHARI AGE: 49 YRS S/O MADIVALAPPA KARBHARI RESIDING AT HOUSE NO. 9-1-577 NANDI COLONY ,BIDAR-585401 40. SRI. VEERSHETTY K. BEMBULGE AGE: 50 YRS S/O KASHINATHRAO BEMBULE RESIDING AT HOUSE NO. 15-3-181/2 KUMBARWADA ROAD, KUMBARWADA BANK COLONY - 8 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS BIDAR-585403 41. SRI. VEERSHETTY CHIMMA AGE: 46 YRS S/O DOOLAPPA CHIMMA RESIDIDNG AT HOUSE NO. 15/2/246 BASAVANAGAR COLONY BIDAR-585401 42. SRI. SRIHARI DIGWAL AGE: 47 YRS S/O RAMCHANDAR RAO DIGWAL RESIDING AT NO. 10-3-321 NARASIMHA ZARNA ROAD, SUBHASH CHOWK MANGALPET, BIDAR-585401 43. SRI. SANJAY KUMAR YAKATHPURE AGE: 44 YRS S/O SHAMRAO CMC NO. 98/173 MAILOOR CROSS BVB COLLEGE ROAD, BIDAR-585403 44. SRI. BASAWARAJ KORI AGE: 49 YRS S/O SHARNAPPA KORI 8-10-356 SHARAN CHANDRA SADAN DEVI COLONY BIDAR-585401 45. SRI. MAHADEVAPPA K.PATIL AGE: 50 YRS S/O MAHADEVAPPA PLOT NO. 102 ALAND ROAD, SWAMI VIVEKANANDANAGAR KALBURAGI-585101 46. SRI. MALLIKARJUN JAMPANI AGE: 65 YRS S/O MAHANTAPPA HOUSE NO. 1-889/7C/6, SHASTRI NAGAR JEWARGI ROAD, KALABURAGI-585102 - 9 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS …PETITIONERS (BY SRI. DR. RAVISHAKAR SR. COUNSEL FOR SRI. SANDEEP VIJAYKUMAR & SRI. NAVEEN GUDIKOTE.S .,ADVOCATES) AND: 1. THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR VIDHANA SOUDHA BENGALURU-560001 (REP. BY ADDL. CHIEF SECRETARY) 2. THE GOODS AND SERVICES TAX COUNCIL JANPATH CONNAUGHT PLACE NEW DELHI-110001 (REP. BY SPECIAL SECRETARY) 3. PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1 QUEENS ROAD, VASANTHNAGAR BENGALURU-560001 4. COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJAY THEREIGE KARYALAYA, 1ST MAIN ROAD, GANDHINAGAR BENGALURU-560009 5. JOINT COMMISSIONER OF COMMERCIAL TAXES DIVISIONAL GOODS AND SERVICES TAX OFFICE GULBARGA DIVISION BEHIND OLD BUS STAND NEAR RAILWAY STATION KALABURAGI-585102 6. OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE GULBARGA-A BEHIND TV STATION KAPNOOR KALABURAGI—585104 7. GOVERNMENT OF KARNATAKA COMMAND AREA DEVELOPMENT AUTHORITY IRRIGATION PROJECT ZONE - 10 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS PLOT NO.21 B.BLOCK 3RD CROSS GDA LAYOUT KALABURAGI-585101 (REPRSTD: BY ITS EXECUTIVE ENGINEER) 8. GOVERNMENT OF KARNATAKA R.D. PRE PROJECT DIVISION KALABURAGI -585101 (REPRSTD BY IT EXECUTIVE ENGINEER) 9. GOVERNMENT OF KARNATAKA RURAL WATER SUPPLY & SANITATION DIVISION KALABURAGI-585101. (REPRSTD: BY ITS EXECUTIVE ENGINEER) 10. OFFICE OF THE EXECUTIVE ENGINEER KARNATAKA PUBLIC WORKS PORTS & INLAND WATER TRANSPORT PWD & IWTD DIVISION KALABURAGI-585102 11. OFFICE OF THE EXECUTIVE ENGINEER KARNATAKA PUBLIC WORKS PORTS & INLAND WATER TRANSPORT PWD & IWTD SEDAM DIVISION KALABURAGI-585102 12. OFFICE THE EXECUTIVE ENGINEER PANCHAYAT RAJ ENGINEERING ( PRE) DIVISION KALABURAGI-585102 13. OFFICE OF THE EXECUTIVE ENGINEER PANCHAYAT RAJ ENGINEERING (PRE) SEDAM DIVISIONAL KALABURAGI DIST-585222 14. OFFICE THE EXECUTIVE ENGINEER COMMAND AREA DEVELOPMENT AUTHORITY IRRIGATION PROJECT ZONE DIVISION, KALABURAGI-585102 15. OFFICE OF THE EXECUTIVE ENGINEEER RURAL DEVELOPMENT PANCHAYAT RAJ ENGINEERING (R.D. PRE) PMGSY DIVISION - 11 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS KALABURAGI-585102 16. OFFICE OF THE EXECUTIVE ENGINEER RURAL DEVELOPMENT PANCHAYAT RAJ ENGINEERING (R.D. PRE) PMGSY SEDAM DIVISION KALABURAGI DIST:-585222 17. CHINCHOLI TOWN MUCNICIPAL COUNCIL NEAR OLD POLICE STATION, CHINCHOLI, KALABURAGI – 585307 18. OFFICE OF THE EXECUTIVE ENGINEER KARNATAKA RURAL ROAD DEVELOPMENT AGENCY (KRRDA) PROJECT DIVISION, OPP.AMBEDKAR HOSTEL, RAJAPUR ROAD, KALABURAGI - 585105. 19. OFFICE OF THE EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION, NO.11/1844, BACK SIDE SB COLLEGE, VIDYANAGAR, KALABURAGI - 585103. 20. KARNATAKA NEERAVARI NIGAM LIMITED (KNNL) A GOVT. OF KARNATAKA ENTERPRISE OFFICE OF THE EXECUTIVE ENGINEER IRRIGATION PROJECT ZONE, DIVISION, KALABURAGI - 585101. 21. KALABURAGI MAHANAGARA PALIKE OFFICE OF THE EXECUTIVE ENGINNER HALBARGA, KALABURAGI - 585101. 22. KARNATAKA NEERAVARI NIGAM LIMITED (KNNL) A GOVT. OF KARNATAKA ENTERPRISE OFFICE OF THE EXECUTIVE ENGINEER KNNL KARANJA PROJECT, KPC DIVISION-2, BHALKI, BIDAR - 585328. 23. KARNATAKA RURAL ROAD DEVELOPMENT AUTHORITY (KRRDA) 3RD FLOOR, ANAND RAO CIRCLE, GRAMEENA ABHIVRUDHI BHAVANA, - 12 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS BENGLAURU - 560009. 24. OFFICE OF THE EXECUTIVE ENGINEER MINOR IRRIGATION DEPARTMENT, KALABURAGI - 585102. 25. AGRICULTURAL PRODUCE MARKETING COMMITTEE (APMC) JEWARGI KALABURAGI-585310 26. AGRICULTURE PRODUCE MARKETING COMMITTEE (APMC), ALAND KALABURAGI DIST:585302 27. OFFICE OF THE EXECUTIVE ENGINEER KARNATAKA PUBLIC WORKS PORTS & INLAND WATER TRANSPORT PWP & IWTD RAICHUR DIVISION RAICHUR-584101 28. KRISHNA BHAGYA JALA NIGAM LTD A GOVERNMENT OF KARNATAKA UNDERTAKING REGISTERED OFFICE AT PWD OFFICE ANNEXE III FLOOR K.R. CIRCLE BENGALURU-560001 (REPRST DBY ITS MD) 29. KRISHNA BHAGYA JALA NIGAM LTD A GOVERNMENT OF KARNATAKA UNDERTAKING OFFICE OF THE EXECUTIVE ENGINEER KALABURAGI-585102 30. KRISHNA BHAGYA JALA NIGAM LTD A GOVERNMENT OF KARNATAKA UNDERTAKING OFFICE OF THE EXECUTIVE ENGINEER MLI DIVISION NO. 3 BASAVANA BAGEWADI VIJAYAPURA DIST:-586203 31. KRISHNA BHAGYA JALA NIGAM LTD A GOVERNMENT OF KARNATAKA UNDERTAKING OFFICE OF THE EXECUTIVE ENGINEER MLI DIVISION NO. 2 BABALESHWAR - 13 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS VIJAYAPURA DIST:-586102 32. URBAN DEVELOPMENT AUTHORITY, GULBARGA JEWARGI ROAD, KALABURAGI-585102 33. OFFICE OF THE EXECUTIVE ENGINEER MINOR IRRIGATION & GROUND WATER DEVELOPMENT DIVISION KALABURAGI-585102 34. OFFICE OF THE EXECUTIVE ENGINEER KARNATAKA PUBLIC WORKS PORTS & INLAND WATER TRANSPORT PWP & IWTD DIVISION OPP. SP OFFICE MANGALPET ROAD, BIDAR-585401 35. OFFICE OF THE EXECUTIVE ENGINEER PANCHAYAT RAJ ENGINEERING (PRE) DIVISION BIDAR-585401 36. CITY MUNICIPAL COUNCIL BIDAR NANDI COLONY BIDAR-585401 37. OFFICE OF THE EXECUTIVE ENGINEER MINOR IRRIGATION & GROUND WATER DEVELOPMENT DIVISION BIDAR-585401 38. DISTRICT URBAN DEVELOPMENT CELL, BIDAR DEPUTY COMMISSIONERS OFFICE OPP. OLD BUS STAND BIDAR-585401 39. OFFICE OF THE EXECUTIVE ENGINEER RURAL DRINKING WATER & SANITATION (RDWS) DIVISION BIDAR BIDAR-585401 40. KARNATAKA RESIDENTIAL EDUCATIONAL INSTITUTIONS SOCIETY NO.8, MULTI STORIED BUILDING-1 6TH AND 7TH FLOOR CUNNINGHAM ROAD, - 14 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS BENGALURU-560052 41. KARNATAKA VETERINARY ANIMAL & FISHERIES SCIENCE UNIVERSITY (KVA & FSU) STATE HIGH WAY NO.15 NANDINAGAR BIDAR-585401 42. TOWN MUNICIPAL COUNCIL, SEDAM SEDAM KALBURAGI-585222 UNION OF INDIA MINISTRY OF FINANCE NEW DELHI-110001 (REPRESENTED BY ITS SECRETARY) …RESPONDENTS (BY SMT. MAYA T.R., HCGP FOR R1, R4, R5, R8; SRI. GIRISH HULIMANI, ADVOCATE FOR R3, R3, R6; SRI. JAYANANDAYYA, ADVOCATE FOR R43; SRI. S.N. RAJENDRA., ADVOCATE FOR R5; SRI. H.M. PATIL., ADVOCATE FOR R26; SRI. KRUPA SAGAR PATIL., ADVOCATE FOR R28; SRI. GOURISH S. KHASHAPUR., ADVOCATE FOR R36; SRI. SHARANA BASAPPA K. BABSETTY., ADVOCATE FOR R40; NOTICE TO R13, R16, R18, R20, R24, R25, R29, R33 & R2 D/W; R7, R10, R14, R15, R19, 21 TO R27, R30 TO 32, 35, 37 TO 39, 41 & 42 ARE SERVED THIS WRIT PETITION FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE PROVISION OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS CONTRACT WHERE PROVISION OF SERVICE ARE MADE PRIOR TO 01 07 2017 IN SO FAR AS PETITIONERS ARE CONCERNED AND CONSEQUENTLY THAT THE RESPONDENT NOS 3 TO 6 HAVE NO JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE PROVISION OF THE GST ACT AS PER ANNEXURE H AND ETC. IN W.P.NO.201473/2019 BETWEEN: 1 . M/S KOTARKI CONSTRUCTIONS PVT LTD A PRIVATE LIMITED COMPANY REGISTERED UNDER COMPANIES ACT 1956 - 15 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS HAVING ITS OFFICE AT 9-7-1343, "VENKATADRI" UPSTAIRS OPP. GANDHIGUNJ POLICE STATION GANDHIGUNJ, BIDAR-585404 REPRESENTED BY ITS MD-SRI.KOTARKISHANKER 2. M/S K. PRABHU INFRA PROJECTS PVT. LTD. A PRIVATE LIMITED COMPANY REGISTERED UNDER COMPANIES ACT 1956, HAVING ITS OFFICE AT 9-7-133, VENKATADRI UPSTAIRS OPP. GANDHIGUNJ POLICE STATION GANDHIGUNJ, BIDAR-585404 REPRESNTED BY ITS MD- SRI. KOTARKIPRABHURAO 3. SRI. CHANDRARAYA M. DEVANAGOAN AGED ABOUT 50 YEARS, SON OF MALLANNA H.NO.135, GOGI (K), SHAHPUR TALUK, YADGIR DIST-585309 4. SRI. DILIP KUMAT BAGMAR S/O DHARAMICHAND SHESHMAL BAGMAR, AGED 56 YEARS, HOUSE NO. 4/2/72, NEAR KALAMMA TEMPLE KABADGERA MOHALLA, SHORAPUR, YADGIR-585224 5. SRI. SHARANAGOUDA M. SIDDAREDDY AGED ABOUT 43 YEARS, SON OF MALIKARJUNA VEERANNAGOUDA NO. 29/2, BALKAI, SHAHPUR, YADGIR-585309 6. SRI. SHIVANANDANGADI, AGED ABOUT 44 YEARS, SON OF SANGANNAANGADI RESIDING AT K. TALLALLI, SHORAPUR TALUK YADGIR DIST-585309 7. SRI. NINGANNAFOUDA B. HOSAMANI AGED ABOUT 53 YEARS SON OF BASAVRAJAPPA GOUDA RESIDING AT SINGANHALLI, GOGI POST, - 16 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS SHAHPUR TALUK, YADGIR DIST-585309 8. SRI. BABBUBIJJARGI AGED ABOUT 38 YEARS, SON OF IRAAPPABIJJARGI, RESIDING OF ALMEL, SINDAGI TALUK, VIJAYAPURA-586202 9. SRI. MAHANTESHKORI AGED ABOUT 45 YEARS, SON OF BASAVARAJKORI RESIDING AT M.B.KORI, SINDAGI VIJAYPUARA DIST-586202 10. SRI. PATEL SYED MOINUDDIN AGED ABOUT 50 YEARS SON OF SYED MASAN PATEL RESIDING AT VAKEEL GERE KARNATAKA HOUSING BOARD COLONY KALABURAGI585105 11. SRI. MADEPPA S. DHANNUR AGED ABOUT 58 YEARS, SON OF SHIVLINGAPPA RESIDING AT 11-473 DHANNUR, "SHARANANILAYA" BRAHMPURKALABURAGI-585105 12. SRI. KUPENDRA Y. GUTTEDAR AGED ABOUT 59 YEARS, SON OF LATE YELLAIAHGUTTEDAR RESIDING AT NO. 201, SWASTIK NAGAR SEDMA ROAD, KALABURAGI-585105 13. SRI. N.ASHOK KUMAR SON OF NARASING RAO AGED ABOUT 59 YEARS A-5-105/3940, GOVINDA LAYOUT, JANWADA ROAD, BIDAR-585401 ...PETITIONERS (BY SRI. D.R. RAVISHANKAR., SR. COUNSEL FOR SRI. SANDEEP VIJAYKUMAR & SRI. NAVEEN GUDIKOTES.J., ADVOCATES) - 17 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS AND 1 . THE STATE OF KARNATAKA FINANCE DEPARTMENT, II FLOOR, VIDHANA SOUDHA BENGALURU-560001. (REP BY ADDL CHIEF SECRETARY) 2 . THE UNION OF INDIA MINISTRY OF FINANCE NEWDELHI 110001 (REPRESENTED BY ITS SECRETARY) 3 . THE GOODS AND SERVICE TAX COUNCIL JANPATH, CONNAUGHT PLACE, NEW DELHI-110001 (REP BY SPECIAL SECRETARY) 4 . PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUEENS ROAD, VASANTHNAGAR, BENGALURU-560001 5 . COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THEREIGE KARYALAYA, 1ST MAIN ROAD, GANDHINAGAR, BENGALURU-560009 6 . JOINT COMMISSIONER OF COMMERCIAL TAXES DIVISIONAL GOODS AND SERVICES TAX OFFICE GULBARGA DIVISION, BEHIND OLD BUS STAND, NEAR RAILWAY STATION, KALABURAGI-585102 7 . OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, GULBRAGA-A, BEHIND TV STATION KAPNOOR, KALABURAGI-585101 8 . KARNATAKA NEERAVARI NIGAM LIMITED (KNNL) A GOVT OF KARNATAKA ENTERPRISE OFFICE OF THE MANAGING DIRECTOR 4TH FLOOR, COFEE BOARD BUILDING, NO.1. AMBEDKAR VEEDHI, BENGLAURU-560001 - 18 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS 9 . OFFICE OF THE EXECUTIVE ENGINEER KARNATAKA PUBLIC WORKS PORTS & INLAND WATRER TRANSPORT PWP & IWTD, DIVISION, OPP. SP OFFICE, MANGALPRT ROAD, BIDAR-585401 10 . OFFICE OF THE EXECUTIVE ENGINER PANCHAYAT RAJ ENGINEERING (PRE) PMGSY DIVISION, BIDAR-585401 11 . OFFICE OF THE EXECUTIVE ENGINEER MINOR IRRIGATION & GROUND WATER DEVELOPMENT DIVISION, BIDAR-585401 12 . DISTRICT URBAN DEVELOPMENT CELL BIDAR, DEPUTY COMMISSIONERS OFFICE OPP. OLD BUS STAND, BIDAR-585401 13 . KARNATAKA RESIDENTIAL EDUCATIONAL INSTITUTIONS SOCIETY NO. 8, MULTI STORIED BUILIDNG-1 6TH AND 7TH FLOOR, CUNNINGHAM ROAD, BENGLAURU-560052 (REP BY-EXECUTIVE ENGINEER) 14 . KRISHNA BHAGYAJALA NIGAM LTD., SOUTH, LI DIVISION KHANAPUR CAMP SHAHAPUR TAKUL YADGIR DIST. REP BY MANAGIND DIRECTOR 15 . GOVERNMENT OF KARNATAKA COMMAND AREA DEVELOPMENT AUTHORITY IRRIGATION PROJECT ZONE PLOT NO. 21, B BLOCK, 3RD CROSS GDA LAYOUT, KALABURAGI-585101 (REPRESENTED BY ITS EXECUTIVE ENGINEET) 16 . CHIEF ENGINEER NATIONAL HIGHWAYS DIVISION GOVT OF KARNATAKA, - 19 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS BENGALURU-560001 17 . EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION, KALABURAGI-585101 18 . GOVERNMENT OF KARNATAKA R.D.PRE PROJECT DIVISION, KALABURAGI-585101. (REPRESENTED BY ITS EXECUTIVE ENGINEER) 19 . GOVERNMENT OF KARNATAKA RURAL WATRER SUPPLY & SANITATION DIVISION, KALABURAGI-585101 (REPRESNETED BY ITS EXECUTIVE ENGINEER) 20 . OFFICE OF THE EXECUTIVE ENGINEER KARNATAKA PUBLIC WORKS PORTS & INLAND WATER TRANSPORT PWD & IWTD, DIVISION, KALABURAGI-585102. 21 . OFFICE OF THE EXECUTIVE ENGINEER PANCHAYAT RAJ ENGINEERING (PRE) DIVISION, KALABURAGI-585102 22 . OFFICE OF THE EXECUTIVE ENGINER PANCHAYAT RAJ ENGINEERING (PRE) SEDAM DIVISION, KALABURAGI DIST: 484222 23 . OFFICE OF THE EXECUTIVE ENGINEER COMMAND AREA DEVELOPMENT AUTHORITY IRRIGATION PROJECT ZONE, DIVISION, KALABURAGI-585102 24 . OFFICE OF THE EXECUTIVE ENGINEER RURAL DEVELOPMENT PANCHAYAT RAJ ENGINEERING (R.D PRE) PMGSY DIVISION, KALABURAGI-585102 25 . OFFICE OF THE EXECUTIVE ENGINEER KARNATAKA RURAL ROAD DEVELOPMENT AGENCY (KRRDA) PROJECT DIVISION, OPP. AMBEDKAR HOSTEL, RAJAPUR ROAD, - 20 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS KALABURAGI-585105 26 . OFFICE OF THE EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION NO.11/1844, BACK SIDE CB COLLEGE, VIDYANAGAR, KALABURAGI-585103 27 . KARNATAKA NEERAVARI NIGAM LIMITED (KNNL) A GOVT OF KARNATAKA ENTERPRISE OFFICE OF THE EXECUTIVE ENGINEER IRRIGATION PROJECT ZONE, DIVISION KALABURGI-585102 REP BY MANAGING DIRECTOR 28 . KARNATAKA RURAL ROAD DEVELOPMENT AUTHORITY (KRRDA) 3RD FLOOR, ANANDRAO CIRCLE, GRAMEENAABHIVRUDHIBHAVANA, BENGALURU-560009. REP BY CHAIRMAN 29 . OFFICE OF THE EXECUTIVE ENGINEER MINOR IRRIGATION DEPARTMENT KALABURAGI-585102 30 . KRISHNA BHAGYAJALA NIGAM LTD., A GOVERNMENT OF KARNATAKA UNDERTAKING REGISTERED OFFICE AT PWD OFFICE ANNEXE, III FLOOR, K.R.CIRCLE, BENGALURU-560001. (REPRESENTED BY ITS MD) 31 . KRISHNA BHAGYAJALA NIGAM LTD., A GOVERNMENT OF KARNATAKA UNDERTAKING OFFICE OF THE EXECUTIVE ENGINEER KALABURAGI-585102 …RESPONDENTS (BY SMT. MAYA T.R., HCGP FOR R1,5,6,9,11, 15 TO 20, 23 TO 25, 28,29; SRI. JAYANANDAYYA., CGSC FOR R2; SRI. GIRSIH HULIMANI., ADVOCATE FOR R3, R4, R7; SRI. S.N. RAJENDRA., ADVOCATE FOR R6; SRI. GOURISH S. KHASHAMPUR., ADVOCATE FOR R8; SRI. SHARANABASSAPPA K. BABSHETTY., ADVOCATE FOR R13; - 21 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS SRI. KRUPA SAGAR PATIL, ADVOCATE FOR R30, R12, R14, R26, AND R27 ARE SERVED) THIS WRIT PETITION FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT THE PROVISIONS OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS CONTRACT WHERE PROVISIONS OF SERVICE ARE MADE PRIOR TO 01.07.2017 IN SO FAR AS PETITIONERS ARE CONCERNED AND CONSEQUENTLY THAT THE RESPONDENT NO.3 TO 7 HAVE NO JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE PROVISIONS OF THE GST ACT AND ETC. IN W.P.NO.201696/2019 BETWEEN: 1. SRI. BASAVARAJ SHARANAPPAMUKKUNI SON OF SHARANAPPA AGED ABOUT 49 YEARS BALABATTI, JEEWARGI TALUK KALABURAGI DIST-585310 2. SRI. GOLAYYA C. HIREMATH SON OF CHANNAMALLAYYA HIREMATH AGED ABOUT 45 YEARS, VIDYANAGAR, JEEWARGI KALABURAGI DIST-585310 3. SRI. VIJAY KUMAR CHAVAN SON OF MANASINGH CHAVAN AGED ABOUT 35 YEARS RESIDING AT HOUSE NO. 27, SHAKTINAGAR RAJAPUR, KALABURAGI-585105 4. SRI. KHAJAPASHA AGED ABOUT 41 YEARS SON OF MODI SAB, AJAD NAGAR, LINGASGUR RAICHUR-584122 ...PETITIONERS (BY SRI. D.R. RAVISHANKAR., SR. COUNSEL FOR - 22 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS SRI. SANDEEP VIJAY KUMAR., ADVOCATE) AND 1. THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA BENGALURU 560001 (REP BY ADDL CHIEF SECRETARY) 2 . UNION OF INDIA MINISTRY OF FINANCE NEW DELHI-110001 (REP BY ITS SECRETARY) 3 . THE GOODS AND SERVICES TAX COUNCIL JANPATH. CONNAUGHT PLACE, NEW DELHI-110001 (REP BY SPECIAL SECRETARY) 4. PRINCIPAL COMMISSIONER OF CENTRAL TAX NO. 1, QUEENS ROAD, VASANTHNAGAR BENGALURU-560001 5 . COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THEREIGE KARYALAYA 1ST MAIN ROAD, GANDHINAGAR, BENGALURU 560009 6 . JOINT COMMISSIONER OF COMMERCIAL TAXES DIVISIONAL GOODS AND SERVICES TAX OFFICE GULBARGA DIVISION BEHIND OLD BUS STAND, NEAR RAILWAY STATION KALABURAGI-585102 7 . OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, GULBARGA-A, BEHIND TV STATION, KAPNOOR KALABURAGI-585104 8 . KRISHNA BHAGYA JALA NIGAM LIMITED (KBJNL) A GOVT OF KARNATAKA ENTERPRISE OFFICE F THE EXECUTIVE ENGINEER KHANAPUR, YADGIR DIST-585201 - 23 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS REP BY ITS MD 9. OFFICE OF THE EXECUTIVE ENGINEER KARNATAKA PUBLIC WORKS PORTS AND INLAND WATER TRANSPORT PWP & IWTD, DIVISION VIJAYAPURA-586101 10 . OFFICE OF THE EXECUTIVE ENGINEER KARNATAKA PUBLIC WORKS PORTS AND INLAND WATER TRANSPORT PWP & IWTD, DIVISION KALABURAGI-585102 11 . THE COMMISSIONER KALABURAGI MAHANAGARA PALIKE KALABURAGI-585101 12 . KARNATAKA RESIDENTIAL EDUCATIONAL INSTITUTIONS SOCIETY NO.8, MULTI STORIED BUILDING-1 6TH AND 7TH FLOOR CUNNINGHAM ROAD BENGALURU-560052 (REP BY ITS CHAIRMAN) 13 . KRISHNA BHAGYA JALA NIGAM LTD MBC DIVISION, CHIGARALLI JEEWARGI TALUK KALABURAGI-585101 (BY ITS EXECUTIVE ENGINEER) 14 . EXECUTIVE ENGINEER KARNATAKA URBAN WATER SUPPLY AND DRAINAGE BOARD KALABURAGI DIVISION, KALABURAGI 15 . GOVERNMENT OF KARNATAKA R.D. PRE PROJECT DIVISIN KALABURAGI-585101 (REPRESENTED BY ITS EXECUTIVE ENGINEER) 16 . GOVERNMENT OF KARNATAKA RURAL WATER SUPPLY AND SANITATION DIVISION KALABURAGI-585101 (REPRESENTED BY ITS EXECUTIVE ENGINEER) 17 . OFFICE OF THE EXECUTIVE ENGINEER - 24 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS PANCHYAT RAJ ENGINEERING (PRE) DIVISION, KALABURAGI-585102 18 . OFFICE OF THE EXECUTIVE ENGINEER COMMAND AREA DEVELOPMENT AUTHRITY IRRIGATION PROJECT ZONE, DIVISION KALABURAGI-585102 19 . OFFICE OF THE EXECUTIVE ENGINEER RURAL DEVELPMENT PANCHYAT RAJ ENGINEERING (R.D. PRE) PMGSY DIVISION KALABURAGI-585102 20 . OFFICE OF THE EXECUTIVE ENGINEER KARNATAKA RURAL ROAD DEVELOPMENT AGENCY (KRRDA) PROJECT DIVISION, OPP. AMBEDKAR HOSTEL RAJAPUR ROAD KALABURAGI-585105 21 . OFFICE OF THE EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION NO. 11/1844, BACK SIDE SB COLLEGE, VIDYANAGAR KALABURAGI-585103 22 . KARNATAKA NEERAVARI NIGAM LIMITED (KNNL) A GOVT OF KARNATAKA ENTERPRISE OFFICE OF THE EXECUTIVE ENGINEER IRRIGATION PRJECT ZONE, DIVISION KALABURAGI-585102 23 . KARNATAKA RURAL ROAD DEVELOPMENT AUTHORITY (KRRDA) 3RD FLR, ANAND RAO CIRCLE, GRAMEENAABHIVRUDHI BHAVANA BENGALURU-560009 BY ITS MANAGING DIRECTOR 24 . OFFICE OF THE EXECUTIVE ENGINEER MINOR IRRIGATION DEPARTMENT KALABURAGI 585102 25 . KRISHNA BHAGYA JALA NIGAM LTD A GOVERNMENT OF KARNATAKA UNDERTAKING REGISTERED OFFICE AT PWD FFICE ANNEXE, III FLOOR, K.R. CIRCLE, - 25 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS BENGALURU-560001 (REPRESENTED BY ITS MD) 26 . KRISHNA BHAGYA JALA NIGAM LTD A GOVERNMENT OF KARNATAKA UNDERTAKING OFFICE OF THE EXECUTIVE ENGINEER KALABURAGI-585102 27 . URBAN DEVELOPMENT AUTHORITY GULBARGA JEWARGI ROAD KALABURAGI-585102 (BY ITS MANAGING DIRECTOR) 28 . OFFICE OF THE EXECUTIVE ENGINEER MINOR IRRIGATION AND GROUND WATER DEVELOPMENT DIVISION KALABURAGI 585102 29 . THE COMPTROLLER UNIVERSITY AGRICULTURAL SCIENCES RAICHUR-586106. 30 . EXECUTIVE ENGINEER GOVT OF KARNATAKA HEALTH AND FAMILY WELFARE DEPARTMENT, ANANDRAO CIRCLE BANGALORE-560001 31 . KARNATAKA STATE POLICE HOUSING & INFRASTRUCTURE DEVELPMENT CORPORATION LTD NO. 59, K.S. THIMMAIAH ROAD RICHMOND ROAD BANGALORE-560025 …RESPONDENTS (BY SRI. SHIVAKUMAR TENGLI., AGA FOR R1,5,6,9,10,15 16, 18 TO 20, 23,24,28,29,30 SRI. JAYANANDAYYA., CGSC FOR R2; SRI. GIRISH HULIMANI., ADVOCATE FOR R3, R4,R7; SRI. KRUPA SAGAR PATIL., ADVOCATE FOR R8 & R26, R14, R16 & R22; R11, 13,14,21,22, 27, 29, 31 ARE SERVED; SRI. KRUPA SAGAR PATIL., ADVOCATE FOR R25) - 26 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS THIS WRIT PETITION FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE PROVISIONS OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS CONTRACT WHERE PROVISION OF SERVICE ARE MADE PRIOR TO 01.07.2017 IN SO FAR AS PETITIONERS ARE CONCERNED AND CONSEQUENTLY THAT THE RESPONDENT NO.3 TO 7 HAVE NO JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE PROVISIONS OF THE GST ACT IN W.P.NO.204847/2019 BETWEEN: 1 . SRI. TULJARAM N. FULARE SON OF NINGAPPA FULARE, AGED ABOUT 62 YEARS, RESIDING AT HOUSE NO. 9-587/8/68-C, KHADRI CHOWK, J.R. NAGAR, KALABURAGI-585101. 2. SRI. GIREPPA M. KATTIMANI SON OF M.G. KATTIMANI AGED ABOUT 57 YEARS, RESIDING AT NO. 11-426/16, DHANGARGALLI, BRAHMPUR, KALABURAGI-585103. 3. SRI. SUBHASHCHANDRA C. RATHOD SON OF CHOKLU RATHOD, AGED ABOUT 32 YEARS, RESIDING AT NO.1, GOBBURWADITANDA GOBBUR B., AFZALPUR TALUK, KALABURAGI-585265. 4. SRI. BALAJI CONSTRUCTION PARTNERSHIP FIRM, PLOT NO.43, MALLINATH RACHOTI, KUVEMPU NAGAR, KALABURAGI-585102. (REPRESENTED BY ITS MANAGING PARTNER SUNIL CHANDRABAN MANE). 5. SRI. CHANDRASHEKAR S. HAVERI SON OF SANGAPPA, - 27 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS AGED ABOUT 46 YEARS, RESIDENT OF NO.E-613, KODEKAL, SHORAPUR TALUK, YADAGIRI DISTRICT. 6. SRI. SYED YOUSUF SON OF SYED LATIF AGED ABOUT 59 YEARS, RESIDENT OF HOUSE NO. 1-949/63/10/13, OLD JEVARGI ROAD, SHABAZ COLONY, KALABURAGI-585102. 7. SRI. SARMUDDIN K SON OF KHAZA SAAB SARKHAWAS AGED ABOUT 46 YEARS, RESIDENT AT HOUSE NO. 11-1220/115/5, MSK MILL ROAD, KHB COLONY, SHANTINAGAR, KALABURAGI-585103. 8. SRI. BHIM SHETTY.C PARA SON OF CHANDRASHETTY PARA, AGED ABOUT 49 YEARS, RESIDENT AT NO. 1-44, KARKA MUKALI, CHINCHOLI TALUK, KALABURAGI DISTRICT-585306. 9. M/S SINGADE CONSTRUCTIONS AND INFRASTRUCTURE PVT. LTD., HAVING ITS OFFICE AT PLOT NO.44, CMC NO.1-949/73/44, P AND T COLONY, SADHSHIV NAGAR, KALABURAGI-585102. REPRESENTED BY ITS MD NARAYANA SINGADE. 10. SRI. NARAYANA SINGADE SON OF SHIVANNA AGED ABOUT 55 YEARS, RESIDENT AT HOUSE NO.9-9-351, BVB COLLEGE ROAD, BRAMHAPUR COLONY, BIDAR-585403. ...PETITIONERS (BY SRI. D.R. RAVISHANKAR., SR.COUNSEL FOR SRI. NAVEEN G.S., ADVOCATE) AND - 28 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS 1 . THE STATE OF KARNATAKA FINANCE DEPARTMENT, II FLOOR, VIDHANA SOUDHA, BENGALURU-560001. (REP. BY ADDL. CHIEF SECRETARY). 2 . UNION OF INDIA MINISTRY OF FINANCE, NEW DELHI-110001. (REP. BY ITS SECRETARY). 3 . THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGHT PLACE, NEW DELHI-110001. (REP. BY SPECIAL SECRETARY). 4 . PRINCIPAL COMMISSIONER OF CENTRAL TAX NO. 1, QUEENS ROAD, VASANTHNAGAR, BENGALURU-560001. 5 . COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA, VANIJYA THEREIGE KARYALAYA, 1ST MAIN ROAD, GANDHINAGAR, BENGALURU-560009. 6 . JOINT COMMISSIONER OF COMMERCIAL TAXES DIVISIONAL GOODS AND SERVICES TAX OFFICE, GULBARGA DIVISION, BEHIND OLD BUS STAND, NEAR RAILWAY STATION, KALABURAGI-585102. 7 . ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LVO, BIDAR DIVISION, BIDAR-584103. 8 . OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, GULBARGA-A, BEHIND TV STATION, KAPNOOR, KALABURAGI-585104. 9 . OFFICE OF THE EXECUTIVE ENGINEER KARNATAKA PUBLIC WORKS PORTS & INLAND WATER TRANSPORT, - 29 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS PWP & IWTD, DIVISION, SEDAM DIVISION, BIDAR-584103. 10 . THE EXECUTIVE ENGINEER KALABURAGI MAHANAGARA PALIKE, KALABURAGI-585101. 11 . THE EXECUTIVE ENGINEER KARNATAKA URBAN WATER SUPPLY AND DRAINAGE BOARD, KALABURAGI DIVISION, KALABURAGI-585101. 12 . THE EXECUTIVE ENGINEER R.D. PRE PROJECT DIVISION, KALABURAGI-585101. 13 . THE EXECUTIVE ENGINEER R.D.P.R. PROJECT DIVISION, N.R. MOHALLA, MYSORE-570007. 14 . THE EXECUTIVE ENGINEER RURAL WATER SUPPLY & SANITATION DIVISION, KALABURAGI-585101. 15 . OFFICE OF THE EXECUTIVE ENGINEER PANCHAYAT RAJ ENGINEERING (PRE), DIVISION, KALABURAGI-585102. 16 . TOWN MUNICIPAL COUNCIL WADI, CHITHAPUR TALUK SHABAD, KALABURAGI DISTRICT-585102. (REPRESENTED BY ITS CEO). 17 . THE EXECUTIVE ENGINEER P.M.G.S.Y. PROJECT DIVISION, KALABURAGI-585102. 18 . THE EXECUTIVE ENGINEER P.M.G.S.Y. PROJECT DIVISION, BIDAR-584103. 19 . OFFICE OF THE EXECUTIVE ENGINEER RURAL DEVELOPMENT PANCHAYAT RAJ ENGINEERING (R.D. PRE), PMGSY DIVISION, KALABURAGI-585102. - 30 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS 20 . THE COMMISSIONER URBAN DEVELOPMENT AUTHORITY, KALABURAGI-585102. 21 . THE COMMISSIONER CITY MUNICIPAL COUNCIL, SHAHABAD, KALABURAGI-585102. 22 . EXECUTIVE ENGINEER KALABURAGI MAHANAGARA PALIKE, KALABURAGI-585102. 23 . THE EXECUTIVE DIRECTOR KARNATAKA RESIDENTIAL EDUCATIONAL INSTITUTIONS SOCIETY, GOVERNMENT OF KARNATAKA, NO-8, MSB-1, 6TH AND 7TH FLOOR, CUNNINGHAM ROAD, BANGALORE-564042. 24 . THE EXECUTIVE ENGINEER THE KARNATAKA STATE POLICE HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, A GOVERNMENT OF KARNATAKA COMPANY, HAVING ITS OFFICE AT NO. 59, RICHMOND ROAD, BANGALORE-25. 25 . THE CHIEF ENGINEER LECTRICITY O AND M ZONE, GESCOM, KALABURAGI-585102. 26 . THE EXECUTIVE ENGINEER NEKRTC-CE DIVISION, BALLARY-583103. 27 . THE CHIEF ENGINEER KARNATAKA HOUSING BOARD, BANGALORE-560001. 28 . THE EXECUTIVE ENGINEER PWP AND IWTD DEPT, BIDAR DIVISION, BIDAR-585402. 29 . THE CHIEF ENGINEER - 31 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS HEALTH AND FAMILY WELFARE DEPT, BANGALORE-560001. 30 . SECRETARY APMC, SEDAM, KALABURAGI DISTRICT-585222. 31 . THE CHIEF ENGINEER BTDA, BAGALKOTE-587101. 32 . THE REGISTRAR VTU, BELAGAVI-590001. 33 . THE CHIEF ENGINEER KIADB, BANGALORE-560001. RESPONDENTS (BY SMT: MAYA T.R., HCGP FOR R1, R5; SRI. JAYANADAYYA., ADVOCATE FOR R4; SRI. GIRISH HULIMANI., ADVOCATE FOR R3, R4, R8; NOTICE TO R9 TO R23 IS D/W) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT THE PROVISION OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS CONTRACT WHERE PROVISIONS OF SERVCIE ARE MADE PRIOR TO 01.07.2017 VIDE ANNEXURE-H AND H2 IN SO FAR AS PETITIONERS ARE CONCERNED AND CONSEQUENTLY THAT THE RESPODNENT NOS.3 TO 8 HAVE NO JURISDICTION TO EITHER ISSUED NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE PROVISIONS OF GST ACT AND ETC. IN W.P.NO.223755/2020 BETWEEN: 1. M/S SHARADA CONSTRUCTION CORPORATION PVT LTD. HAVING ITS REGISTERED OFFICE AT RS NO. 24K, WARD NO. 1 LINGAD ROAD ARIHANT COLONY VIJAYAPURA (BIJAPUR)-586101, REP. BY ITS MD MR. SHANKAR MORGE - 32 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS 2. SRI. SURYAKANT ALMAJE S/O OF GANAPATH RAO ALMAJE AGED ABOUT: 46 YEARS RESIDING AT NO. 99/3, BUS DEPOT ROAD, NEAR POLICE STATION AURAD-B BIDAR DIST: 585326 3. SRI. GOPAL S/O NAGU RATHOD AGED ABOUT: 44 YEARS RESIDING AT NO.E/112, YADGIR ROAD, NEAR SEVALAL TEMPLE DEVAPUR TANDA, HALKATTA KALABURAGI-585225 4. SRI VIJAYKUMAR CHAVAN SON OF MANSINGH CHAVAN AGED ABOUT 36 YEARS, RESIDING AT HOUSE NO 19/2, 27 SHAKTINAGAR, RAJAPUR KALABURAGI-585105. 5. SRI MAJEEB MIYAN SON OF MAHMOOD MIYAN AGED ABOUT 45 YEARS, HOUSE NO 4-343, DARGA ROAD, SATRESHWADI UPPER LANE, KALABURAGI-585101. ...PETITIONERS (BY SRI. D.R.RAVISHANKAR SR. COUNSEL FOR SRI. NAVEEN S.G. & SRI. SANDEEP PATIL., ADVOCATES) AND 1 . THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA, BENGALURU 560001 (REP BY ADDL CHIEF SECRETARY) 2 . UNION OF INDIA MINISTRY OF FINANCE NEW DELHI-110001 - 33 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS (REP BY ITS SECRETARY) 3 . THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGHT PLACE, NEW DELHI-110001 (REP BY SPECIAL SECRETARY) 4 . PRINCIPAL COMMISSIONER OF CENTRAL TAX NO 1 QUEENS ROAD, VASANTH NAGAR BENGALURU-560001 5 . COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THEREIGE KARYALAYA, 1ST MAIN ROAD, GANDHINAGAR, BENGALURU 560009 6 . JOINT COMMISSIONER OF COMMERCIAL TAXES DIVISIONAL GOODS AND SERVICES TAX OFFICE GULBARGA DIVISION BEHIND OLD BUS STAND, NEAR RAILWAY STATION KALABURAGI-585102. 7 . ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LVO, BIDAR DIVISION BIDAR- 585401. 8 . ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LVO, VIJAYAPUR DIVISION VIJAYAPUR (BIJAPUR)-586101. 9 . OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE GULBARGA-A BEHIND TV STATION KAPNOOR KALABURAGI-585104 10 . OFFICE OF THE EXECUTIVE ENGINEER KARNATAKA PUBLIC WORKS PORTS & INLAND WATER TRANSPORT PWP & IWTD DIVISION BIDAR-585401 11 . THE EXECUTIVE ENGINEER KALABURAGI MAHANAGARA PALIKE KALABURAGI-585101 - 34 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS 12 . THE EXECUTIVE ENGINEER KARNATAKA PUBLIC WORKS PORT & INLAND WATER TRANSPORT PWP & IWTD DIVISION SEDAM -585222 13 . THE EXECUTIVE ENGINEER RD PRE POJECT DIVISION KALABURAGI-585101 14 . THE EXECUTIVE ENGINEER MDP, APMC BHALKI-585328 15 . THE EXECUTIVE ENGINEER KARNATAKA NEERAVARI NIGAM LIMITED KPC DIVISION NO. 1 & 2 BHALKI -585328 16 . THE EXECUTIVE ENGINEER PROJECT DIVISION PMGSY BIDAR-585401 17 . THE EXECUTIVE ENGINEER KRISHNA BHAGYA JALA NIGAM LIMITED JBC DIVISION-2 BHEEMARAYANAGUDI-585287 18 . THE CHIEF OFFICER TOWN MUNICIPAL COUNCIL BHALKI-585328 19 . OFFICE OF THE EXECUTIVE ENGINEER PANAHCYAT RAJ ENGINEERING (PRE) DIVISION KALABURAGI-585102 20 . THE CHIEF ENGINEER PIU-STATE HIGH WAY DEVELOPMENT PROJECT (SHDP) K.R. CIRCLE BANGALORE-560001 21 . OFFICE OF THE EXECUTIVE ENGINEER RURAL DEVELOPMENT PANCHAYAT RAJ ENGINEERING RD PRE PMGSY DIVISION KALABURAGI-585102 22 . THE PROJECT DIRECTOR - 35 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS DUDC BIDAR-585401 23 . THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION KALABURAGI-585102 24 . THE EXECUTIVE ENGINEER MINOR IRRIGATION DEPARTMENT DIVISION BIDAR-585401 25 . THE EXECUTIVE ENGINEER KARNATAKA ROAD, DEVELOPMENT CORPORATION LIMITED (KRDCL) BANGALORE-560001 …RESPONDENTS (BY SMT. MAYA T.R., HCGP FOR R1, R5; SRI. SUDHIR SINGH.R, VIJAPUR., DSGI FOR R2; SRI. KRUPA SAGAR PATIL., ADVOCATE FOR R7; SRI. GIRISH HULIMANI., ADVOCATE FOR R3, R4, R9; SRI. K.A.KALABURAGI., ADVOCATE FOR R11, R10, 12,13, 15,19,20,21,23,24,25 ARE SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE PROVISIONS OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS CONTRACT WHERE PROVISONS OF SERVICE ARE MADE PRIOR TO 01.07.2017 IN SO FAR AS THE PETITIONERS ARE CONCERNED AND CONSEQUENTLY THAT THE RESPONDENT NO.3 TO 9 HAVE NO JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE PROVISIONS OF THE GST ACT AND ETC. IN W.P.NO.226661/2020 BETWEEN: SMT. SHIVALEELA S. SAJJAN W/O OF SURESH SAJJAN AGED ABOUT 50 YEARS RESIDEING AT E/1/7342, INDIRA NAGAR COURT ROAD, BEHIND GOVT PRESS, TIMMAPUR CHOWK KALABURAGI-585102. - 36 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS ...PETITIONER (BY SRI. D.R. RAVISHANKAR., SR. COUNSEL FOR SRI. SANDEEP PATIL & SRI. NAVEEN G.S., ADVOCATE) AND 1 . THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR VIDHANA SOUDHA BENGALURU-560001 REP. BY ADDL. CHIEF SECRETARY 2 . UNION OF INDIA MINISTRY OF FINANCE NEW DELHI REP. BY ITS SECRETARY 3 . THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGHT PLACE NEW DELHI-110001 REP. BY SPECIAL SECRETARY 4 . PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUEENS ROAD, VASANTHNAGAR BENGALURU-560001. 5 . COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THEREIGE KARYALAYA 1ST MAIN ROAD, GANDHINAGAR BENGALURU-560009 6 . JOINT COMMISSIONER OF COMMERCIAL TAXES DIVISIONAL GOODS AND SERVICES TAX OFFICE GULBARGA DIVISION BEHIND OLD BUS STAND, NEAR RAILWAY STATION KALABURAGI-585102. 7 . OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, GULBARGA-A BEHIND TV STATION, KAPNOOR KALABURAGI-585104 8 . COMMERCIAL TAX OFFICER (ENF)-5 - 37 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), EAST ZONE KALABURAGI-585102. 9 . THE CHIEF EXECUTIVE OFFICER KARNATAKA RURAL ROAD, DEVELOPMENT AGENCY 3RD FLOOR, RURAL DEVELOPMENT BUILDING ANAND RAO CIRCLE BANGALORE-560009. 10 . THE EXECUTIVE ENGINEER KARNATAKA PUBLIC WORKS PORTS AND INLAND WATER TRANSPORT PWP AND IWTD, DIVISION YADGIR-585201. 11 . THE EXECUTIVE ENGINEER KARNATAKA PUBLIC WORKS PORTS AND INLAND WATER TRANSPORT PROJECT DIVISION NEAR IB KINNAL ROAD, KOPPAL-583231 12 . THE EXECUTIVE ENGINEER PROJECT DIVISION PMGSY SHAHABAD ROAD, KALABURAGI-585312. …RESPONDENTS (BY SMT. MAYA T.R., HCGP FOR R1,R5 & R6; SRI. SUDHIRSINGH R. VIJAPUR., DSGI, FOR R2; SRI. GIRISH S. HULIMANI., ADVOCATE FOR R3,R4,R7; R8 TO R12 ARE SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE PROVISIONS OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS CONTRACT WHERE PROVISONS OF SERVICE ARE MADE PRIOR TO 01.07.2017 IN SO FAR AS THE PETITIONERS ARE CONCERNED AND CONSEQUENTLY THAT THE RESPONDENT NO.3 TO 8 HAVE NO JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE PROVISIONS OF THE GST ACT AND ETC. - 38 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS IN W.P.NO.226871/2020 BETWEEN: 1. SRI. BASAVARAJ S PATIL AGE 55 YEARS, CLASS I CONTRACTOR H.NO. 1-67, R/O PADASAVALI, TALUKA ALAND, DIST. KALABURAGI 2 . SRI. SANJEEV REDDY PEDDE AGE 60 YEARS, PWD CLASS-1 CONTRACTOR H.NO. 4-601/32A/3, SRI NIVAS NILAY 5TH CROSS, M B NAGAR, KALABURAGI ...PETITIONERS (BY:SRI. SANDEEP VIJAYKUMAR., ADVOCATE) AND 1 . THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA, BENGALURU 560 001 (REP BY ADDL CHIEF SECRETARY) 2 . UNION OF INDIA MINISTRY OF FINANCE NEW DELHI 110 001 (REP BY SPECIAL SECRETARY) 3 . THE GOODS AND SERVICE TAX COUNCIL JANPATH, CONNAUGHT PLACE, NEW DELHI 110 001 (REP BY SPECIAL SECRETARY) 4 . PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUEENS ROAD, VASANTHNAGAR, BENGALURU 560 001 5 . COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THEREIGE KARYALAYA - 39 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS 1ST MAIN ROAD, GANDHINAGAR BENGALURU 560 009 6. OFFICE OF THE EXECUTIVE ENGINEER PWP & IWTD , DIVISION KALABURAGI-585102 (PANCHAYAT RAJ ENGINEERING) …RESPONDENTS (BY SMT. MAYA T.R., HCGP FOR R1, R5 & R6; SRI. SUDHIRSINGH R. VIJAPUR, DSGI FOR R2; SRI. GIRISH HULIMANI., ADVOCATE FOR R3 & R4) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE PROVISIONS OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS CONTRACT WHERE PROVISONS OF SERVICE ARE MADE PRIOR TO 01.07.2017 IN SO FAR AS THE PETITIONERS ARE CONCERNED AND CONSEQUENTLY THAT THE RESPONDENT NO.3 TO 6 HAVE NO JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE PROVISIONS OF THE GST ACT AND ETC. IN W.P.NO.200669/2021 BETWEEN: 1. SRI. SRINIVAS H. AMMAPUR AGE 45 YEARS, S/O HANUMANTHARAYA AMMAPUR, PROP SRINIVAS H AMMAPUR CIVIL CONTRACTOR, RESIDING AT SAPTHAGIRINILAYA HOUSE NO. 2-8-197/112-115 DUDADANAL ROAD, BAGIRATH COLONY, LINGASUGUR 584 122 RAICHUR DISTRICT 2 . SRI. MALLIKARJUNA H AMMAPUR CLASS I CONTRACTOR, AGED ABOUT 46 YRS, S/O HANUMANTHARAYAAMMAPUR, RESIDING AT NO. 288/1, GUDADANAL ROAD, BAGIRATH COLONY, - 40 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS LINGASUGUR 584 122 RAICHUR DIST 3 . SRI ANIL PRASAD PANDEY AGED ABOUT 49 YEARS, W/O NARAYANA PRASAD PANDEY RESIDING AT NO. 10-2/98A, ANANDNAGAR, SB TEMPLE ROAD, KALBURAGI 585 103 ...PETITIONERS (BY SRI. D.R. RAVISHANKAR., SR. COUNSEL FOR SRI. NAVEEN G.S. & SRI. SANDEEP PATIL., ADVOCATES) AND 1 . THE STATE OF KARNATAKA FINANCE DEPARTMENT, II FLOOR, VIDHANA SOUDHA, BENGALURU 560 001 (REP BY ADDL CHIEF SECRETARY) 2 . THE UNION OF INDIA MINISTRY OF FINANCE NEW DELHI 110 001 (REPRESENTED BY ITS SECRETARY) 3 . THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGHT PLACE, NEW DELHI 110 001 (REP BY SPECIAL SECRETARY) 4 . THE PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1 QUEENS ROAD, VASANTHNAGAR, BENGALURU 560 001 5 . THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THERIGE KARYALAYA 1ST MAIN ROAD, GANDHINAGAR, BENGALURU 560 009 6 . JOINT COMMISSIONER OF COMMERCIAL TAXES - 41 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS DIVISIONAL GOODS AND SERVICES TAX OFFICE, GULBARGA DIVISION, BEHIND OLD BUS STAND, 'NEAR RAILWAY STATION, KALABURAGI 585102 7 . OFFICE OF THE SUPERINTENTENDENT OF CENTRAL TAX AND COMMERCIAL TAXES GULBARGA-A, BEHIND TV STATION, KAPNOOR, KALABURAGI 585 104 8 . COMMERCIAL TAX OFFICER (ENFORCEMENT-5) OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT ) EAST ZONE, KALABURAGI 585102 9 . THE ASST COMMISSIONER OF COMMERCIAL TAXES II FLOOR, GANGA PARAMESHWARI LAYOUT, MANTRALAYA RAICHUR 584101 10 . THE EXECUTIVE ENGINEER PWD-IWTD DIVISION, RAICHUR 11 . THE CHIEF ENGINEER PIU-SHDP PWD ANNX BUILDING, GROUND FLOOR, K.R CIRCLE, BANGALORE 560 001 12 . THE MANAGING DIRECTOR KARNATAKA NEERAVARI NIGAMAN LIMITED IV FLOOR, COFFEE BOARD, DR AMBEDKAR VEEDHI, BANGALORE 560 001 13 . THE EXECUTIVE ENGINEER KARNATAKA NEERAVARINIGAMA LIMITED, UTP DIVISION, RANEBENNUR 14 . THE EXECUTIVE ENGINEER - 42 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS KARNATAKA NEERAVARI NIGAMA LIMITED SLIS DIVISION NO.1, MUNDARGI, GADAG DISTRICT 582118 15 . THE EXECUTIVE ENGINEER PROJECT DIVISION NGNRY IV BELLARY-587123 16 . THE EXECUTIVE ENGINEER PWP AND IWTD DIVISION YADAGIR-583225. 17 . THE EXECUTIVE ENGINEER PROJECT DIVISION, KRRDA OFFICE AT NO. 1-3-136. I FLOOR, RAICHUR 585 101 18 . THE EXECUTIVE ENGINEER RDPR PROJECT DIVISION N R MOHALA MYSORE 570 007 19 . THE EXECUTIVE ENGINEER PROJECT DIVISION PMGSY DAVANAGERE 20 . THE EXECUTIVE ENGINEER RDPRE PROJECT DIVISION, KALABURAGI 21 . THE EXECUTIVE ENGINEER PROJECT DIVISION, RDPR DEPARTMENT, BANGALORE URBAN BANGALORE 560 001 22 . THE EXECUTIVE ENGINEER PWP AND IWTD DIVISION TUMKUR 23 . THE EXECUTIVE ENGINEER - 43 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS PROJECT DIVISION (RDPRED) BADE KAMAN ROAD, BIJAPUR 586101 24 . THE COMMISSIONER KALABURAGI MAHANAGAR PALIKE KALABURAGI 585102 25 . THE EXECUTIVE ENGINEER KALABURAGI MAHANAGARA PALIKE KALABURAGI 585102 …RESPONDENTS (BY SMT. MAYA T.R., HCGP FOR R1; SRI. SUDHIR SINGH R. VIJAPUR, DSGI FOR R2, R5 TO R9; SRI. GIRISH HULIMANI., ADVOCATE FOR R3,4,7; V/O DATED1.4.2021 R10 TO R25 NOTICE IS D/W) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE PROVISIONS OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS CONTRACT WHERE PROVISONS OF SERVICE ARE MADE PRIOR TO 01.07.2017 IN SO FAR AS THE PETITIONERS ARE CONCERNED AND CONSEQUENTLY THAT THE RESPONDENT NO.4 TO 9 HAVE NO JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE PROVISIONS OF THE GST ACT AND ETC. THESE WRIT PETITIONS, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: - 44 - NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS