Sri. Gokulshetty vs. The State Of Karnataka

- 1 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF JUNE, 2023 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 2130 OF 2022 (T-RES) C/W WRIT PETITION NO. 3326 OF 2021 (T-RES) WRIT PETITION NO. 3355 OF 2021 (T-RES) WRIT PETITION NO. 9704 OF 2021 (T-RES) IN W.P. NO.2130 OF 2022 BETWEEN: 1. SRI B S KUMAR SWAMY S/O LATE SUBBAIAH NAIDU, AGED 53 YEARS, OFFICE AT THYAGARAJANAGAR EXTENSION MATHRUSHREENILAYA, TARIKERE, CHIKAMAGALUR DISTRICT -577 228. 2. SRI R LOKESH S/O RAMA REDDY, AGED 40 YEARS, OFFICE AT THYAGARAJANAGAR EXTENSION MATHRUSHREENILAYA, TARIKERE, CHIKAMAGALUR DISTRICT -577 228. 3. SRI K M PARAMESH S/O LATE MARIGOWDA, Digitally signed by VIDYA G R Location: High Court of Karnataka - 2 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 AGED 56 YEARS, PROPRIETOR, KMP CONSTRUCTIONS VINAYAKA EXTENSION, ARAKALGUD-573 102. HASSAN DISTRICT. 4. SRI C GOVINDARAJU S/O CHINNASWAMY, AGED ABOUT 51 YEARS, R/AT NO.266, 2ND CROSS, 2ND STAGE, GOKULAM, MYSORE-570 002 5. M/S SREENIVAS CONSTRUCTIONS PARTNERSHIP FIRM, OFFICE AT NO.SY NO.31, VEERASAGARA VILLAGE, VIDYARANYAPURA BANGALORE. … PETITIONERS (BY SRI. D.R. RAVISHANKAR, SENIOR ADVOCATE FOR SRI NAVEEN G S., ADVOCATE) AND: 1. THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA BENGLAURU-560 001 (REP BY ADDL CHIEF SECRETARY) 2. THE UNION OF INDIA MINISTRY OF FINANCE NEW DELHI-110 001 (REPRESENTED BY ITS SECRETARY) - 3 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 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. SUPTD. OF CENTRAL TAX OFFICE OF THE SUPTD. OF CENTRAL TAX CHIKMAGALUR NORTH RANGE, C R BUILDING, COURT ROAD CHIKMAGALUR-577 101 7. COMMERCIAL TAX OFFICER OFFICE OF ASST. COMMISSIONER OF COMMERCIAL TAXES LOCAL GST OFFICE-240 SHARADASAMUDAYABHAVANA SHANKARMUTT ROAD, HASSAN-573 201 8. COMMERCIAL TAX OFFICER ENFORCEMENT - 5 MYSORE ZONE, MYSORE-570 001 - 4 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 9. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES DGSTO-MYS SESHADRI BHAVAN DIWAN ROAD, MYSORE-570 024 10. THE EXECUTIVE ENGINEER MI & GWD SHIMOGA-577 124 11. THE EXECUTIVE ENGINEER ZILLA PANCHAYATH PANCHAYATH RAJ AND ENGINEERING DIVISION CHIKMAGALUR-577 101 12. EXECUTIVE ENGINEER PWP AND IWTD CHIKMAGALUR DIVISION CHIKMAGALUR-567 102 13. APMC TARIKERE CHIKMAGALUR-577 102 (REP BY ITS SECRETARY) 14. CHIEF OFFICER TOWN MUNICIPAL CORPORATION TARIKERE CHIKMAGALUR DIST-577 112 15. THE EXECUTIVE ENGINEER MI DIVISION SHIMOGA-571 012 - 5 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 16. THE MUNICIPAL COMMISSIONER CMC ARASIKERE HASSAN DIST-573 112 17. THE EXECUTIVE ENGINEER PWP AND IWTD DIVISION, HASSAN-573 112 18. THE EXECUTIVE ENGINEER DAM DIVISION, CAUVERY NEERAVARI NIGAM LTD GORUR-573 112 19. CHIEF OFFICER TOWN MUNICIPAL COUNCIL ARKALGUD HASSAN DIST-573 112 20. CHIEF OFFICER TOWN MUNICIPAL COUNCIL SAKALESHPUR HASSAN DIST-573 113 21. THE EXECUTIVE ENGINEER (WEST) MYSORE CITY CORPORATION MYSORE - 570 001 22. THE EXECUTIVE ENGINEER PANCHAYATHRAJ ENGINEERING DIVISION APPOLO HOSPITAL ROAD KUVEMPUNAGAR MYSORE - 570 001 23. THE EXECUTIVE ENGINEER PWP AND IWTD - 6 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 CHAMARAJANAGAR DIVISION CHAMARAJANAGAR - 557 110 24. THE EXECUTIVE ENGINEER CAUVERI NEERAVARI NIGAM LTD NO.2, VARUNA CANAL DIVISION MSYREO - 570 002 25. THE EXECUTIVE ENGINEER PWP AND IWTD DIVISION KOLAR - 561 211 26. CHIEF ENGINEER NATIONAL HIGHWAYS PWP AND IWTD BANGALORE - 560 001 27. EXECUTIVE ENGINEER ROAD INFRASTRUCTURE RAJARAJESHWARI NAGAR DIVISION BBMP BANGALORE - 560 001 … RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA FOR R1, R5, R7, R8 & R9; SRI JEEVAN J. NERALGI, ADVOCATE FOR R2 TO R4 & R6; NOTICE TO R10 TO R27 ARE DISPENSED WITH) 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 PROVISIONS OF SERVICE ARE MADE PRIOR TO 01.07.2017 IN SO FAR AS PETITIONERS ARE CONCERNED AND CONSEQUENTLY THAT THE RESPONDENT NOS.4 TO 9 HAVE NO JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE - 7 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 PETITIONERS UNDER THE PROVISIONS OF THE GST ACT DATED 01.07.2017 PRODUCED AS ANNEXURE-H1 AND ANNEXURE-H2 AND ETC. IN W.P. NO.3326 OF 2021 BETWEEN: 1. SRI. GOKULSHETTY S/O. NARAYAN SHETTY, AGED ABOUT 53 YEARS, RESIDING AT: NO.2-458, DEEKSHAUPPUNDA POST, KUNDAPURA TALUK, UDUPI DISTRICT-576 232. 2. M/S. JMC CONSTRUCTIONS PRIVATE LIMITED HAVING OFFICE AT: NO.27-972/1, TELECOM COLONY, CHITTOOR, ANDHRA PRADESH, (REPRESENTED BY A. MADAN MOHAN, MANAGING DIRECTOR) 3. SRI. HARDIK GOWDA S/O. VENKATESH PRAKASH, AGED ABOUT 34 YEARS, RESIDING AT NO. 6, 1ST CROSS, 2ND STAGE, INDIRANAGAR, BENGALURU-560 038. 4. SRI. SATISH SHET S/O. RAMESH SHET, AGED ABOUT 40 YEARS, NO.633, A GURUPRASAD CHITPADY, - 8 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 78, BADAGABETTU VILLAGE, UDUPI-576 107. 5. SRI. K. R. MANJUNATH S/O. RAJU, AGED ABOUT 51 YEARS, RESIDING AT NO. 5562, 14TH MAIN, 4TH CROSS, VIJAYANAGAR 2ND STAGE, MYSURU-570 017. 6. SRI. SHIVASHANKAR. M S/O. MARILINGEGOWDA, AGED 48 YEARS, RESIDING AT UDUVARE VILLAGE, GORUR POST, KATTAYA HOBLI, HASSAN TALUK, HASSAN DISTRICT-573 120. 7. SRI. K. C. SHAMANNA S/O. CHANNEGOWDA, AGED 51 YEARS RESIDING AT KARLE VILLAGE, KATTAYA HOBLI, HASSAN-573 120. 8. SRI. K. P. RANGASWAMY S/O. PUTTEGOWDA, AGED MAJOR, RESIDING AT NO.3481, 7TH CROSS, VIVEKANANDA ROAD, VIDYANAGAR, HASSAN-573 202. - 9 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 9. SRI. C. P. RAVISHANKAR S/O. LATE PUTTEGOWDA, AGED MAJOR, NO.1259, 1/45, NEHRU NAGAR, CHIKMAGALUR ROAD, BELUR TALUK, HASSAN DISTRICT-573 115. 10. SRI. M. T. NAGARAJ S/O. THIMME GOWDA, AGED MAJOR, DODDAMAGGE VILLAGE, ARAKALAGODU TALUK, HASSAN DISTRICT-573 102. … PETITIONERS (BY SRI. D.R. RAVISHANKAR, SENIOR ADVOCATE FOR SRI NAVEEN G S., ADVOCATE) 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, - 10 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 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. THE ASSISTANT COMMISSIONER OF CENTRAL TAX VIJAYANAGAR, HASSAN DIVISION, HASSAN-573 201. 7. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX OFFICER VANIJYA TERIGE BHAVANA, MAIDAN ROAD, MANGALORE-575 001. 8. THE ASSSITANT COMMISSIONER OF COMMERCIAL TAX OFFICER "SWAMIVIVEKANANDA" 4TH CROSS AJJARKADU UDUPI - 576 001 9. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES SHARADA SAMUDAYA BHAVANA - 11 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 SHANKAR MUTT ROAD HASSAN - 573 201 10. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX OFFICER SHESHADRI BHAVANA DEWAN'S ROAD MYSORE - 570 001 11. EXECUTIVE ENGINEER MINOR IRRIGATION AND GROUND WATER DEVELOPMENT DIVISION MANGALURU - 574 142 12. EXECUTIVE ENGINEER MINOR IRRIGATION CHITRADURGA - 577 501 13. EXECUTIVE ENGINEER KRRDA, 3RD FLOOR GRAMEENABHIVRUDDHIBHAVAN ANANDRAO CIRCLE BENGALURU - 560 009. 14. EXECUTIVE ENGINEER PWD AND IWTD UDUPI - 574 118 15. MANAGING DIRECTOR KSTDC CORPORATE OFFICE NO. 49, 2ND FLOOR, KHANEEJA BHAVAN RACE COURSE ROAD BENGALURU - 560 001 - 12 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 16. EXECUTIVE ENGINEER KRIDL, 4TH AND 5TH FLOOR GRAMEENABHIVRUDDHI BHAVAN ANAND RAO CIRCLE BENGALURU - 560 009 17. EXECUTIVE ENGINEER PORTS AND FISHERIES UDUPI - 574 118 18. EXECUTIVE ENGINEER PROJECT DIVISION UDUPI - 574 118 19. EXECUTIVE ENGINEER PROJECT DIVISION SHIKARIPURA - 577 427 20. EXECUTIVE ENGINEER MINOR IRRIGATION MANGALURU - 574 142 21. EXECUTIVE ENGINEER NATIONAL HIGH WAYS DIVISION CHITRADURGA - 577 501 22. EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION TUMKURU - 572 101 23. EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISON SHIVAMOGGA - 577 201 - 13 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 24. EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION BENGALURU - 560 001 25. EXECUTIVE ENGINEER NATIONAL HIGH WAYS DIVISION MYSURU - 570 015 26. THE DEPUTY COMMISSIONER KOLAR DISTRICT KOLAR - 563 102 27. THE DEPUTY COMMISSIONER CHIKKABALLAPURA DISTRICT: CHIKKABALLAPURA - 562 101 28. EXECUTIVE ENGINEER GOVINDARAJANAGARA DIVISION BBMP BENGALURU - 560 002 29. EXECUTIVE ENGINEER (PROJECTS - CENTRAL II) BBMP BENGALURU - 560 002 30. THE GENERAL MANAGER NHAI, PIU BIJAPUR - 586 102 31. THE GENERAL MANAGER NHAI, PROJECT DIVISION, PIU, DHARWAD - 580 001 - 14 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 32. EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION TUMAKURU - 572 101 33. CHIEF ENGINEER NATIONAL HIGHWAYS DIVISION BENGALURU - 560 002 34. EXECUTIVE ENGINEER (TEC) BBMP BENGALURU - 560 002 35. EXECUTIVE ENGINEER ROAD INFRASTRUCTURE BOMMANHALLI DIVISION BBMP BENGALURU - 560 068 36. EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION UDUPI -574 118 37. EXECUTIVE ENGINEER KARWAR P AND F DIVISION BAITHEKOLA KARWAR - 581 301 38. EXECUTIVE ENGINEER PWP AND IWTD MYSURU DIVISION HUNSUR - 570 001 39. EXECUTIVE ENGINEER PWP AND IWTD SPECIAL DIVISION HUNSUR - 571 105 - 15 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 40. EXECUTIVE ENGINEER PWWP AND IWTD DIVISION MANDYA - 571 401 41. EXECUTIVE ENGINEER KRRDA PROJECT DIVISION MANDYA - 571 401 42. EXECUTIVE ENGINEER RDPR PROJECT DIVISION - 570 001 43. EXECUTIVE ENGINEER PWP AND IWTD HASSAN - 573 201 44. EXECUTIVE ENGINEER CNNL HEMAVATHI DAM DIVISION GORUR HASSAN - 573 120 45. EXECUTIVE ENGINEER CNNL YAGACHI PLANNING DIVISION BELUR - 573 115 46. EXECUTIVE ENGINEER CNNL HEMAVATHI RIGHT BANK CANAL DIVISION HOLENARSIPURA - 573 211 47. EXECUTIVE ENGINEER CNNL HEMAVATHI RIGHT BANK CANAL DIVISION HASSAN DISTRICT - 573 210 - 16 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 48. EXECUTIVE ENGINEER PANCHAYATH RAJ ENGINEERING DIVISON HASSAN - 573 201 49. EXECUTIVE ENGINEER UNIVERSITY HORTICULTURE SHIVAMOGGA - 577 201 50. EXECUTIVE ENGINEER PANCHAYATH RAJ ENGINEERING DIVISION CHIKKAMAGALURU - 577 101 51. EXECUTIVE ENGINEER PANCHAYATH RAJ ENGINEERING DIVISION SHIVAMOGGA - 577 201 52. EXECUTIVE ENGINEER PUBLIC WORKS AND INLAND WATER TRANSPORT DEPARTMENT CHICKAMAGALORE - 577 101 53. EXECUTIVE ENGINEER MINOR IRRIGATION DEPARTMENT HASSAN - 573 201 54. EXECUTIVE ENGINEER PRED CHANNARAYAPATNA - 573 116 55. EXECUTIVE ENGINEER KARNATAKA RESIDENTIAL - 17 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 EDUCATIONAL INSTITUTIONS SOCIETY BENGALURU - 560 052 56. MANAGING DIRECTOR KSPH AND ID CORPORATION LIMITED BENGALURU - 560 007 57. CHIEF ENGINEER PWP AND IWTD PROJECT IMPLEMENTATION UNIT SHDP, BENGALURU - 560 032 58. EXECUTIVE ENGINEER KIADB BENGALURU - 560 009 59. EXECUTIVE ENGINEER PWP AND IWTD KODAGU DIVISION MADIKERI- 571 201 60. EXECUTIVE ENGINEER UNIVERSITY OF AGRICULTURE AND HORTICULTURAL SICENCES SHIVAMOGGA - 577 201 61. EXECUTIVE ENGINEER KARNATAKA RURAL ROAD DEVELOPMENT AGENCY BENGALURU - 560 009 … RESPONDENTS (BY SRI K. HEMAKUMAR, AGA FOR R1, R5, 57 TO R10; SRI MADANAN R. PILLAI, CGC FOR R2 TO R4 & R6; NOTICE TO R11 TO R61 ARE DISPENSED WITH) - 18 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 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 PROVISION OF SERVICE ARE MADE PRIOR TO 1.7.2017 IN SO FAR AS PETITIONERS ARE CONCERNED AND CONSEQUENTLY THAT THE R-4 TO 10 HAVE NO JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE PROVISIONS OF THE GST ACT PRODUCED AS ANNEXURE-H2 AND ETC. IN W.P. NO.3355 OF 2021 BETWEEN: 1. M/S. M.BABU AND CO. OFFICE AT - NO.52 11TH 'B' CROSS VYALIKAVAL MALLESHWARAM BENGALURU-560 003. (REPRESENTED BY - M.BABU) 2. M/S K DAMODAR AND CO. A PARTNERSHIP FIRM OFFICE AT -NO.71, EAST PARK ROAD B/W 13TH AND 14TH CROSS MALLESWARAM BENGALURU-560 003. (REPRESENTD BY - D MANJUNATH) 3. M/S SUKRUTHA BUILDERS A PARTNERSHIP FIRM OFFICE AT - VIDYUTHNAGAR JAYANAGAR 1ST STAGE NEAR HOLY CROSS SISTER SCHOOL - 19 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 OPP-M C E SALIGRAMA ROAD HASSAN-573 202 (REPRESENTED BY - K R SHIVASHANKAR) 4. SRI SYED SHAFEEQ S/O SYED GAFFAR AGED ABOUT 54 YEARS MOSQUE STREET BELUR TALUK HASSAN DISTRICT-573 115. 5. SRI SYED ZAKIR S/O SYED ILIYAS AGED ABOUT 48 YEARS NO.91 DODDASHALAVARA AREHALLI HOBLI BELUR TALUK HASSAN DISTRICT HASSAN-573 101. 6. SRI K SHIVASHANKAR S/O CHANDREGOWDA AGED ABOUT 46 YEARS RESIDING AT: VIDYUTHNAGAR JAYANAGAR 1ST STAGE NEAR HOLY CROSS SISTER SCHOOL OPP-M C E SALAGRAMA ROAD HASSAN-573 202. 7. M/S R N SWAMY INFRA PVT. LTD. OFFICE AT - NO.765, 47TH CROSS 8TH BLOCK, JAYANAGAR BENGALURU-560 070. (REPRESENTED BY - R N SWAMY) - 20 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 8. SRI DHANANJAYA D S S/O SHIVANNA AGED MAJOR NO.126 BAGINAGERE THIPPASANDRA HOBLI MAGADI TALUK RAMANAGARA DISTRICT-562 131. 9. SRI HARISH KUMAR A R S/O LATE RUDREGOWDA AGED ABOUT 45 YEARS NO.249 24TH CROSS KUVEMPUNAGAR HASSAN-573 201. 10. SRI S H MUJAHID PASHA S/O S M ABDUL HAFEEZ AGED ABOUT 44 YEARS CORPORATION BANK BUILDING SHRAVANABELAGOLA CHANNARAYAPATNA TALUK HASSAN DISTRICT-573 135. 11. SRI VARADA S/O KUPPUSWAMY AGED ABOUT 63 YEARS NO.117 HOUSING BOARD COLONY HOLENARASIPURA HASSAN DISTRICT-573 211. 12. SRI H V VENKATESH S/O VEKATAKRISHNAPPA AGED ABOUT 56 YEARS BALEGARARABEEDIKOTE HOLENARASIPURA HASSAN DISTRICT-573 211. - 21 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 13. SRI T SHESHAIAH S/O RAMAIAH AGED ABOUT 64 YEARS GAYATHRIBADAVANE SAGASAMUDRA ROAD 6TH CROSS CHANNARAYAPATNA HASSAN-573 116. 14. SRI V THAMMEGOWDA S/O VENKATARAMAIAH AGED ABOUT 61 YEARS RESIDING AT PAVITHRANILAYA HEMAVATHINAGAR HASSAN-573 201. 15. SRI S H CHANDREGOWDA S/O LATE HANUMANTHEGOWDA D AGED ABOUT 54 YEARS NO.411 S L V NILAYA 5TH MAIN ROAD VIJAYANAGARA 1ST STAGE MYSURU-570 017. 16. SRI SRINIVAS N T S/O N THIMMAPPA AGED ABOUT 52 YEARS NO.80 SRI RANGANILAYA 1ST MAIN P AND T COLONY HASSAN-573 201. 17. SRI B R RANGASWAMY S/O B RANGAPPA AGED ABOUT 51 YEARS HOUSE NO.127 BARALUKASABA HOBLI - 22 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 CHANNARAYAPATNA TALUK HASSAN-573 135. 18. SRI K H RAMEGOWDA S/O HANUMEGOWDA AGED ABOUT 61 YEARS I CLASS PWD CONTRACTOR CHANNARAYAPATNA HASSAN DISTRICT-573 116. 19. SRI H C VENKATESH S/O CHANDREGOWDA AGED ABOUT 54 YEARS NO.C-147 SHRI LAKSHMI CEMENT BRICKS MALLIPATNA ROAD KOTE ARAKALAGUDU TALUK HASSAN DISTRICT-573 102. 20. SRI M VENKATARAMA REDDY S/O MESTRAPPA AGED MAJOR RESIDING AT NO.36 MESTRAPPA BUILDING 80 FEET HEENUR MAIN ROAD BENGALURU-560 084. 21. B ARUN KUMAR S/O BALAKRISHNA AGED MAJOR RESIDING AT 10 21ST MAIN BANASHANKARI II STAGE BENGALURU URBAN BENGALURU-560 070. 22. K KEMPARAJU S/O KEMPAIAH AGED MAJOR - 23 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 RESIDING AT NO.2980A NATARAJALAYOUT OPPOSITE R.R. PALACE MAGADI TOWN RAMANAGARA-562 120. 23. SRI H H SHIVAMURTHY S/O HANUMASHETTY AGED ABOUT 60 YEARS SHIRADANAHALLI VILLAGE MALLIPATTANA POST ARKALGUD TALUK CHIKMAGALUR-573 102. … PETITIONERS (BY SRI D.R. RAVISHANKAR, SENIOR ADVOCATE FOR SRI NAVEEN G.S., ADVOCATE) 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 - 24 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 NEW DELHI - 110 001 (REP BY SPECIAL SECRETARY) 4. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUEEN'S 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. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX TTMC, BMTC BUILDING YESHWANTHPUR BANGALORE - 560 022 7. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX 10 AND 16A, BDA COMPLEX, HBR LAYOUT KALYANANAGAR BANGALORE - 560 043 8. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX M M TRUST BUILDING, 5TH FLOOR CHAMARAJPET BANGALORE - 560 018 9. THE ASSISTANT COMMISSIONER OF CENTRAL TAX VIJAYANAGAR, - 25 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 HASSAN DIVISION, HASSAN - 573 201 10. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES SHARADA SAMUDAYA BHAVANA, SHANKAR MUTT ROAD HASSAN - 573 201 11. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX OFFICER K M ROAD, BEHIND VANJIYA THERIGE KACHERI JYOTHINAGAR CHIKAMAGALORE - 577 102 12. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX NEW KANDAYA BHAVANA B M ROAD RAMANAGARA - 562 159 13. EXECUTIVE ENGINEER, PROJECT (WEST) BBMP, BENGALURU - 560 055 14. EXECUTIVE ENGINEER PWP AND IWTD MANDYA - 571 401 15. EXECUTIVE ENGINEER NO.1, DIVISION DOS, BENGALURU - 560 002 16. EXECUTIVE ENGINEER NO.1 BUILDING DIVISION - 26 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 PWP AND IWTD BENGALURU - 560 002 17. EXECUTIVE ENGINEER PWP AND IWTD, SPECIAL DIVISION HUNSUR - 571 105 18. EXECUTIVE ENGINEER PWP AND IWTD CHIKKABALLAPURA - 562 101 19. PROJECT ENGINEER CUM ESTATE OFFICER CENTRE FOR CAMPUS MANAGEMENT AND DEVELOPMENT, UAS BENGALURU - 560 001 20. EXECUTIVE ENGINEER PWP AND IWTD RAMANAGAR DIVISION, RAMANAGAR - 562 259 21. EXECUTIVE ENGINEER BBMP PROJECT DIVISION, R R NAGAR ZONE BENGALURU - 560 098 22. EXECUTIVE ENGINEER SWD, YELAHANKA ZONE BBMP BENGALURU - 560 064 23. PROJECT DIRECTOR DUDC BALLARI - 583 101 - 27 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 24. DEPUTY CONSERVATOR OF FOREST LAKES, BBMP BENGALURU - 560 002 25. EXECUTIVE ENGINEER LAKES, BBMP BENGALURU - 560 002 26. EXECUTIVE ENGINEER (PROJECT CENTRAL 3 BBMP) BENGALURU - 560 002. 27. CHIEF DEVELOPMENT OFFICER AND CHIEF ENGINEER, KIADB BENGALURU - 560 001 28. EXECUTIVE ENGINEER PANCHAYATH RAJ ENGINEERING DIVISION MANDYA - 571 401 29. EXECUTIVE ENGINEER PWP AND IWTD MYSURU - 570 001 30. EXECUTIVE ENGINEER PRED, BENGALURU URBAN DISTRICT BENGALURU - 560 002 31. EXECUTIVE ENGINEER PWP AND IWTD, CHIKMAGALURU DIVISION CHIKMAGALURU - 577 101 - 28 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 32. EXECUTIVE ENGINEER PWP & IWTD, CHIKMAGALURU DIVISION CHIKMAGALURU - 577 101. 33. ASSISTANT DIRECTOR AGRICULTURAL DEPARTMENT SAKALESHAPURA - 573 127 34. EXECUTIVE ENGINEER YAGACHI NO.1 DAM SUB-DIVISION BELLUR - 571 418 35. EXECUTIVE ENGINEER CNNL, YAGACHI PROJECT DIVISION BELLUR - 571 418 36. EXECUTIVE ENGINEER RDW AND SANITIZATION DEPARTMENT HASSAN DIVISION HASSAN - 573 201 37. EXECUTIVE ENGINEER MALLESHWARAM, BBMP BENGALURU - 560 003 38. EXECUTIVE ENGINEER KARNATAKA HEALTH SYSTEM DEVELOPMENT AND REFORM PROJECT DIVISION, N P C HOSPITAL PREMISES, NAZARABAD MYSURU - 570 010 - 29 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 39. EXECUTIVE ENGINEER P R E DIVISION HASSAN - 573 201 40. EXECUTIVE ENGINEER H D DIVISION GORUR HASSAN DISTRICT - 573 120 41. DEPUTY COMMISSIONER OF HASSAN DIVISION HASSAN - 570 201 42. EXECUTIVE ENGINEER CNNL, NO.1, HRBHLC DIVISION GORUR, HASSAN DISTRICT - 573 120 43. EXECUTIVE ENGINEER CNNL, HRBC DIVISION HOLENARASIPURA HASSAN DISTRICT - 573 211 44. EXECUTIVE ENGINEER KNNL, DANDAVATHI SHIKARIPURA - 577 427 45. EXECUTIVE ENGINEER PROJECT DIVISION SHIVAMOGGA - 577 201 46. EXECUTIVE ENGINEER PWD AND IWTD SHIVAMOGGA - 577 201 - 30 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 47. EXECUTIVE ENGINEER MI DIVISION SHIVAMOGGA - 577 201 48. EXECUTIVE ENGINEER ZPE, HONNALLI DIVISON DAVANGERE - 577 217 49. EXECUTIVE ENGINEER BHADRA CADA DIVISION SHIVAMOGGA - 577 201 50.. CHIEF OFFICER TOWN MUNICIPALITY SHIKARIPURA - 577 427 51. EXECUTIVE ENGINEER HEMAVATHI RIGHT BANK HASSAN - 573 116 52. EXECUTIVE ENGINEER KNN LIMITED KABINI DAM DIVISION H D KOTE - 571 116 53. EXECUTIVE ENGINEER MCC MYSURU - 570 024 54. EXECUTIVE ENGINEER KNN LIMITED HARANGINALA DIVISION SALIGRAMA K R NAGAR TALUK MYSURU - 571 602 - 31 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 55. EXECUTIVE ENGINEER KNN LIMITED HARANGI REHABILITATION DIVISION KUSHALANAGARA - 571 201 56. EXECUTIVE ENGINEER MI DIVISION HASSAN - 573 201 57. EXECUTIVE ENGINEER MI AND GWD DIVISION TUMAKURU - 572 101 58. SECRETARY OR ADMINISTRATOR APMC ARKALGUDU HASSAN - 573 102 59. EXECUTIVE ENGINEER PROJECT DIVISION HASSAN - 573 201 60. EXECUTIVE ENGINEER RDPR PROJECT DIVISION MYSURU - 570 005 61. EXECUTIVE ENGINEER (RI-YELAHANKA) BBMP BENGALURU - 560 063 62. CHIEF ENGINEER PROJECT IMPLEMENTATION UNIT STATE HIGH WAY DEVELOPMENT PROJECT K R CIRCLE BENGALURU ZONE - 560 001 - 32 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 63. EXECUTIVE ENGINEER PWP AND IWTD KOLAR - 563 122 64. CHIEF ENGINEER NATIONAL HIGHWAYS BENGALURU - 560 001 65. EXECUTIVE ENGINEER INFRASTRUCTURE DIVISION 2 B D A BENGALURU - 560 038 66. EXECUTIVE ENGINEER NH DIVISION TUMAKURU - 572 101 67. CHIEF DEVELOPMENT OFFICER AND CHIEF ENGINEER KIADB NO.49, 4TH AND 5TH FLOORS 'EAST WING' KHANIJA BHAVAN RACE COURSE ROAD BENGALURU - 560 001 68. EXECUTIVE ENGINEER BBMP PROJECT DIVISION BANGALORE - 560 002 69. EXECUTIVE ENGINEER PROJECT DIVISION BYATARAYANAPURA ZONE BENGALURU - 560 092 - 33 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 70. EXECUTIVE ENGINEER NO.1 HLBC DIVISION CHANNARAYAPATNA - 573 116 71. KARNATAKA STATE CO-OPERATIVE MARKETING FEDERATION LIMITED VASANTHA NAGAR BENGALURU - 560 051 72. EXECUTIVE ENGINEER PWP AND IWTD DIVISION TUMAKURU - 572 101 73. EXECUTIVE ENGINEER KSDB, NO.1 DIVISION BANNIMANTAPPA ROAD MYSURU - 570 015 74. EXECUTIVE ENGINEER PANCHAYATH RAJ ENGINEERING DIVISION, N R CIRCLE HASSAN - 573 201 75. EXECUTIVE ENGINEER RURAL WATER SUPPLY DIVISION B M ROAD, N R CIRCLE HASSAN - 573 201 … RESPONDENTS (BY SRI K. HEMAKUMAR, AGA FOR R1, R5 TO R8 & R10 TO R12; BY SRI MADANAN R. PILLAI, CGC FOR R2 TO R4 & R9; NOTICE TO R13 TO R74 ARE DISPENSED WITH) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT - 34 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 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 R-4 TO 10 HAVE NO JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE PROVISIONS OF THE GST ACT DATED 01.07.2017 PRODUCED AS ANNEXURE-H1 AND H2 AND ETC. IN W.P. NO.9704 OF 2021 BETWEEN: 1. SRI RAJESH KARANTH S/O LATE NARASIMHA KARANTH AGED 42 YEARS R/A "NANTHANILAYA" UPPINAKUDRU KUNDAPURA TALUK UDUPI DISTRICT - 575 230 2. M/S SHREE RAMANJANEYA CONSTRUCTIONS PROPRIETORSHIP CONCERN SRI DHANANJAYA AGED ABOUT 45 YEARS RESIDING AT NO.713, HIG RAJIV NAGARA 3RD STAGE UDAYAGIRI MYSORE - 570 019 3. SRI P R THIMME GOWDA S/O LATE RAYEE GOWDA AGED 43 YEARS, RAYEE GOWDA CONSTRUCTIONS R/AT NAGASAMUDRA ROAD - 35 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 GAYATHRI EXTENSION CHANNARAYAPATNA - 573 116 … PETITIONERS (BY SRI D.R. RAVISHANKAR, SENIOR ADVOCATE FOR SRI NAVEEN G.S., ADVOCATE) 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 QUEEN'S ROAD VASANTHNAGAR BENGALURU - 560 001 5. THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THERIGEKARYALAYA - 36 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 1ST MAIN ROAD GANDHINAGAR BENGALURU - 560 009 6. THE PRINCIPAL COMMISSIONER OF CENTRAL GST SIDDARTHANAGAR VINAYA MARAGA MYSURU - 570 011 7. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO - 280 DGSTO SWAMI VIVEKANANDA 4TH CROSS AJJARAKADU UDUPI - 576 001. 8. THE ASSISTANT COMMISSIONER OF CENTRAL TAX VIJAYANAGAR HASSAN DIVISION HASSAN - 573 201 9. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES SHARADA SAMUDAYA BHAVANA SANKAR MUTT ROAD HASSAN - 573 201 10. COMMERCIAL TAX OFFICER ENFORCEMENT - 19 OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT) MYSURU ZONE BIDARAM KRISHNAPPA ROAD MYSURU - 570 001 11. EXECUTIVE ENGINEER OFFICE OF THE CHIEF PROJECT OFFICER - 37 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 PROJECT IMPLEMENTATION UNIT, SHDP, K R CIRCLE BENGALURU - 560 001 12. EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION BENGALURU - 560 032 13. EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION TUMKURU - 572 264 14. CHIEF ENGINEER PRAMC, PWP AND IWTD K R CIRCLE BENGALURU - 560 001 15. EXECUTIVE ENGINEER NH DIVISION ASHOK NAGAR URWASTORE MANGALORE - 575 006 16. EXECUTIVE ENGINEER PWP AND IWTD MANGALORE - 575 001 17. EXECUTIVE ENGINEER MINOR IRRIGATION AND GROUND WATER DIVISION MANGALORE - 575 001 18. EXECUTIVE ENGINEER PWP AND IWTD UDUPI DIVISION UDUPI - 576 101 - 38 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 19. EXECUTIVE ENGINEER PROJECT DIVISION PRE DEPARTMENT UDUPI - 576 101 20. DEPUTY COMMISSIONER UDUPI DISTRICT UDUPI - 576 101 21. EXECUTIVE ENGINEER PWP AND IWTD P AND F DIVISION UDUPI - 576 101 22. EXECUTIVE ENGINEER KNNL NO.2, VARAHI RESERVOIR PROJECT DIVISION, SIDDAPURA UDUPI - 576 229 23. EXECUTIVE ENGINEER CNNL K R SAGARA DIVISION K R SAGARA - 571 607 24. EXECUTIVE ENGINEER VISVESVARAIAH JALA NIGAM LTD YATHINAHOLE PROJECT DIVISION NO.4 MADHUGIRI TUMKURU - 572 132 25. EXECUTIVE ENGINEER KRS DIVISION CNNL K R NAGARA MYSORE - 570 001 - 39 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 26. EXECUTIVE ENGINEER RDPR PROJECT DIVISION N R MOHALLA MYSORE - 570 007 27. EXECUTIVE ENGINEER RDPR PROJECT DIVISION MANDYA - 571 401 28. EXECUTIVE ENGINEER MYSORE CITY CORPORATION MYSURU - 570 001 29. CHIEF ENGINEER OFFICE OF THE CHIEF PROJECT OFFICER PIU-SHDP K R CIRCLE BENGALURU - 560 001 … RESPONDENTS (BY SRI K. HEMAKUMAR, AGA FOR R1, R5, R7, R9 & R10; SRI MADANAN R. PILLAI, CGC FOR R2 & R3; SRI AMIT ANAND DESHPANDE, ADVOCATE FOR R4, R6 & R8) 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 PROVISIONS OF SERVICE ARE MADE PRIOR TO 01.07.2017 IN SO FAR AS PETITIONERS ARE CONCERNED AND CONSEQUENTLY THAT THE RESPONDENT NOS 4 TO 10 HAVE NO JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE PROVISIONS OF THE GST ACT DATED 01.07.2017 PRODUCED AS ANNEXURE H1 AND ANNEXURE H2 AND ETC. - 40 - NC: 2023:KHC:19768 WP No. 2130 of 2022 C/W WP No. 3326 of 2021 WP No. 3355 of 2021 WP No. 9704 of 2021 THESE WRIT PETITIONS COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: