B. Prakash vs. The State Of Karnataka - Karnataka High Court, 11 April 2023

Heard together (15 matters)

WP No.9721 of 2019

WP No.13496 of 2019

WP No.15086 of 2019

WP No.19067 of 2019

WP No.25623 of 2019

WP No.30107 of 2019

WP No.44858 of 2019

WP No.50889 of 2019

WP No. 5552 of 2020

WP No.10077 of 2020

WP No.10163 of 2020

WP No.11941 of 2020

WP No.6657 of 2021

WP No.14732 of 2021

WP No.21895 of 2022

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

- 1 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF APRIL, 2023 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.9721 OF 2019 (T-RES) C/W WRIT PETITION NO.13496 OF 2019 (T-RES) WRIT PETITION NO.15086 OF 2019 (T-RES) WRIT PETITION NO.19067 OF 2019 (T-RES) WRIT PETITION NO.25623 OF 2019 (T-RES) WRIT PETITION NO.30107 OF 2019 (T-RES) WRIT PETITION NO.44858 OF 2019 (T-RES) WRIT PETITION NO.50889 OF 2019 (T-RES) WRIT PETITION NO.5552 OF 2020 (T-RES) WRIT PETITION NO.10077 OF 2020 (T-RES) WRIT PETITION NO.10163 OF 2020 (T-RES) WRIT PETITION NO.11941 OF 2020 (T-RES) WRIT PETITION NO.6657 OF 2021 (T-RES) WRIT PETITION NO.14732 OF 2021 (T-RES) WRIT PETITION NO.19719 OF 2022 (T-RES) WRIT PETITION NO.21895 OF 2022 (T-RES) Digitally signed by VANDANA S Location: High Court of Karnataka - 2 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 IN W.P.NO.9721 OF 2019 BETWEEN: 1. SRI CHANDRASHEKARAIAH S/O LATE B.L.RAMAIAH AGED ABOUT 68 YEARS 746/E, 6TH CROSS, 13TH MAIN SARASWATHIPURAM, MYSURU - 570 009. 2. M/S GOVINDE GOWDA AND SONS REPRESENTED BY SRI. G. ASHOK, PARTNER, S/O SRI GOVINDE GOWDA AGED ABOUT 53 YEARS # 57, 8TH MAIN, 3RD BLOCK, JAYALAKSHMIPURAM, MYSURU - 570 012. 3. M/S D.K. CONSTRUCTIONS REPRESENTED BY ITS MANAGING PARTNER SRI. DASHARATH.K S/O MR.KRISHNAPPA AGED ABOUT 43 YEARS # 892 & 893, CH NO.41, SHANKALA NIVAS, KANTHARAJURS ROAD, LAKSHMIPURAM, MYSURU - 570 004. 4. SRI. MAHABALESHWARA BAIRY S/O VENKATARAMANA BAIRY AGED ABOUT 64 YEARS NO.1398, 3RD MAIN, VIJAYANAGARA 2ND STAGE, MYSURU - 570 017. 5. SRI. MAHADEVA S/O SIDDAPPA AGED ABOUT 56 YEARS # 2617, "MAHESHWARA NILAYA", - 3 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 D F O OFFICE ROAD, KOLLEGAL - 571 440. 6. M/S SRI AYYAPPA CONSTRUCTIONS REPRESENTED BY ITS PARTNER SRI U V R ANJANEYULU S/O U.V. SUBBA RAO AGED ABOUT 56 YEARS PLOT NO.1023, FLAT NO.403, SRISTI SALIGRAMA, JAYALAKSHMI VILAS ROAD, CHAMARAJAPURAM, MYSURU - 570 005. 7. SRI N NANDISH S/O NANJUNDAIAH AGED ABOUT 42 YEARS # 2, MAYURA ROAD, KERGALLI MAIN ROAD, R T NAGARA, MYSURU - 570 023. 8. SRI. M NATARAJ SON OF LATE K. MUTHUSHETTY AGED ABOUT 57 YEARS # 68, 1ST CROSS, NIMISHAMBA LAYOUT KUVEMPUNAGARA, MYSURU - 570 023. 9. SRI. D.P. KRISHNA KUMAR S/O D.R. PUTTASWAMY GOWDA AGED ABOUT 55 YEARS 3RD CROSS, KIKKERI ROAD, BASAVESHWARANAGARA, K R PET TOWN - 571 426. 10. SRI. MRUDUL B C S/O CHANDRASHEKARAIAH AGED ABOUT 33 YEARS # 746/E, 13TH MAIN, 6TH CROSS, - 4 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 NEW SARASWATHIPURAM, MYSURU 570023. 11. SRI NAKUL B C S/O CHANDRASHEKARAIAH, AGED ABOUT 35 YEARS, # 746/E, 13TH MAIN, 6TH CROSS, NEW SARASWATHIPURAM, MYSURU - 570 023 12. SRI APPADURAI C S/O CHINNARAJ SHETTY, AGED ABOUT 54 YEARS, 7A/660, MALLIKARJUNA NILAYA, RAJEEVNAGAR, KOLLEGAL, CHAMARAJANAGAR - 571 313 13. SRI G L LAKSHME GOWDA S/O LINGEGOWDA, AGED ABOUT 54 YEARS, GOWDALLI, T M HOSUR POST, S R PATNA TALUK, MANDYA DISTRICT - 571 806 14. SRI M SRINIVASULU REDDY S/O M RAMA REDDY, AGED ABOUT 61 YEARS, # 242, 12TH CROSS, B BLOCK, J P NAGARA, MYSURU - 570 031 15. SRI N SIDDU S/O NINGAIAH, AGED ABOUT 50 YEARS, # 429, SHIVARATHRESHWARA NAGARA, BANNIMANTAPA, MYSURU - 570 021 16. SRI P K KRISHNARAJU S/O T KRISHNA, AGED ABOUT 38 YEARS, - 5 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 MIG-1, 6TH MAIN, 1ST STAGE, HEBBAL, MYSURU - 570 016 17. M S REVANNA S/O SHIVANNA, AGED ABOUT 67 YEARS, # 812, 8TH MAIN, C BLOCK, VIJAYANAGARA 3RD STAGE, MYSURU - 570 017 18. SRI K S MANJUNATHA S/O K SHIVAPPA, AGED ABOUT 40 YEARS, NO.10/1, F4/4, VINAYAKA ENCLAVES, BEHIND JSS HIGH SCHOOL, D BLOCK, J P NAGARA, MYSURU - 570 031 19. M/S ANNAPOORNESHWARI CONSTRUCTIONS REPRESENTED BY ITS PARTNER, M.S REVANNA, S/O SHIVANNA, AGED ABOUT 67 YEARS, # 812, 8TH MAIN, C BLOCK, VIJAYANAGARA 3RD STAGE, MYSURU - 570 017 20. M/S BHOOMIKA BUILDERS PARTNERSHIP FIRM, REPRESENTED BY ITS PARTNER, SRI N T KRISHNA MURTHY, S/O N T THEERTHAGIRI GOWDA, # 415, 8TH MAIN, 7TH CROSS, K C LAYOUT, MYSURU - 570 011 21. SRI B G ARAVIND S/O GURUMURTHY B G, AGED ABOUT 34 YEARS, - 6 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 # 23, 4TH MAIN, VIDYAGIRI LAYOUT, NAGARABHAVI, BENGALURU - 560 072 22. SRI UMESH N S/O NARAYANA SWAMY, AGED ABOUT 44 YEARS, # 34, HUNDAVADI, ANANDURU ELVALA HOBLI, MYSURU - 571 130 23. SRI NAGARAJU S/O NAGARAJU, AGED ABOUT 37 YEARS, # A 12, 5TH MAIN ROAD, YADAVAGIRI, MYSURU - 570 020 24. SRI H S GIRISH S/O S D SHIVARUDRAPPA, AGED ABOUT 43 YEARS, # 15, "SHIVASHANTHI NILAYA", 80 FT ROAD, KANAKADASANAGARA, DATTAGALLY, MYSURU - 570 030 25. SRI S YOGESH S/O M P SIDDAIAH, AGED ABOUT 42 YEARS, NO.66, CH 80, GOLLAGERI, CHAMARAJAMOHALLA, MYSURU - 570 024 26. SRI K SIDDAPPA S/O MALLAIAH, AGED ABOUT 68 YEARS, A 12, V MAIN, YADAVAGIRI, MYSURU - 570 020 27. SRI VENKATACHALAPATHI S/O V VENKATESH, AGED ABOUT 68 YEARS, # 23, BAIRAWESHWARA NAGARA, - 7 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 HEBBAL 1ST STAGE, MYSURU - 570 016 28. SRI P VENKATASUBBAIAH S/O P VENKATAIAH, AGED ABOUT 56 YEARS, # 228, "SRI VENKATADRI" 1ST STAGE, NIVEDITHA NAGARA, MYSURU - 570 022 29. SRI NAGARJUNA P S/O VENKATASUBBAIAH, AGED ABOUT 27 YEARS, # 228, "SRI VENKATADRI" 1ST STAGE, NIVEDITHA NAGARA, MYSURU - 570 022 30. SRI VENKATAPPA C S/O CHIKKARANGE GOWDA, AGED ABOUT 58 YEARS, # 165/J, 6TH MAIN, ALANAHALLI LAYOUT, T N PURA MAIN ROAD, MYSURU - 570 011 31. SRI S JAYAKUMAR S/O M K SHIVANANJEGOWDA AGED ABOUT 48 YEARS # 11, 4TH CROSS, 4TH MAIN , NANDHINI BADAVANE 1ST STAGE, ALANAHALLI MYSURU - 570 011 32. SRI B K DINESH S/O B KALAIAH AGED ABOUT 50 YEARS # 533, 9TH CROSS, VINAYAMARGA SIDDHARTHANAGARA MYSURU - 570 011 33. SRI A R RAGHU S/O A N RAMALINGU - 8 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 AGED ABOUT 51 YEARS # 25, AKKI HEBBALU K R PET TALUK - 571 605 34. M/S YVR CONSTRUCTIONS PROPRIETOR SRI Y VENKATARAMANA S/O PULLAIAH AGED ABOUT 42 YEARS, # 17, 1ST MAIN ROAD, OMKAR LAYOUT, J P NAGARA MYSURU - 570 031 35. SRI CHANDRAGIRI MURALI S/O VENKAIAH AGED ABOUT 49 YEARS # 16, SBM COLONY, WARD NO.64, NEAR CANARA BANK , SRIRAMPURA MYSURU - 570 023 36. SRI K NAGARAJA S/O KEMPAPPA AGED ABOUT 61 YEARS # 1019, 5TH MAIN, 11TH CROSS, E & F BLOCK , RAMAKRISHNANAGARA MYSURU - 570 022 37. SRI K T RAVI S/O K B THAMMANNA GOWDA AGED ABOUT 52 YEARS NO.K.T 159/100, MARIGOWDA LAYOUT, 3RD CROSS MANDYA - 571 401 38. SRI S RAJASHEKAR S/O C SHIVASHANKARAPPA AGED ABOUT 59 YEARS D.NO.34, HIG, 1ST MAIN, A & B BLOCK RAMAKRISHNANAGARA MYSURU - 570 022 - 9 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 39. SRI R MANJUNATH SON OF LATE RUDRAIAH AGED ABOUT 56 YEARS RESIDING AT DHARANI 8TH CROSS, JOGIMATTI ROAD CHITTRADURGA - 577 501 40. SRI A N SWAMY S/O NANJACHARI # 231, CHAMANAHALLI, BANNR HOBLI, T NARASIPURA TALUK, MYSORE DISTRICT - 571 101 41. M/S. K.T.R. CONSTRUCTIONS REPRESENTED BY ITS MANAGING PARTNER K.T.RAVI S/O LATE K.B.THAMMANNAGOWDA, AGED ABOUT 52 YEARS, GROUND FLOOR, NO.484, A & B BLOCK, CHITRABANU ROAD, KUVEMPUNAGARA, MYSURU - 570 023. 42. SRI. DHANAJAYA M AGED ABOUT 37 YEARS S/O MARISWAMI N DOOR NO.1899, 1ST CROSS, SEEBAIAH ROAD, DEVARAJA MOHALLA, MYSURU - 570 001. 43. SRI. H.S.ARUNKUMAR AGED ABOUT 46 YEARS S/O H.N.SHANKAR GOWDA, # 275/1, HALAHALLAI MAIN ROAD, MANDYA - 571 401 44. SRI. L.RANGAREDDY S/O L PEDDA RANGA REDDY AGED ABOUT 73 YEARS # 3078, 12TH CROSS, R.P.ROAD, NANJANGUD - 571 301 - 10 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 45. SRI. P.SUBRAMANI S/O PONNUSWAMY AGED ABOUT 68 YEARS AASHIRVAAD, 1ST MAIN, RANGANATHA EXTENSION, GOPALA, SHIVAMOGGA - 577 201 …PETITIONERS (BY SRI. D.R.RAVISHANKAR, SENIOR COUNSEL APPEARING FOR SRI. NAVEEN GUDIKOTE 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. PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUEENS ROAD VASANTHNAGAR BENGALURU - 560 001 5. COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THEREIGE KARYALAYA 1ST MAIN ROAD - 11 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 GANDHINAGAR BENGALURU - 560 009 6. JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN) DIVISIONAL VAT SHESHADRI IYER BUILDING DEEWANS ROAD, K R MOHALLA MYSURU - 570 024 7. OFFICE OF PRINCIPAL COMMISSIONER GST & CENTRAL EXCISE, MYSURU THIRD FLOOR, GST BHAVAN S1 & S2, VINAYA MARGA SIDDHARTHA NAGAR MYSURU - 570 011 8. OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX, GST S1 & S2, VINAYA MARGA SIDDHARTHA NAGAR MYSURU - 570 011 9. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION TUMKUR - 572 101 10. THE COMMISSIONER MYSURU CITY CORPORATION NEW SAYYAJI RAO ROAD MYSURU - 570 024 11. THE EXECUTIVE ENGINEER MYSURU URBAN DEVELOPMENT AUTHORITY (MUDA) CHAMARAJAPURAM, MYSURU - 570 005 PH: 0821-2421629 12. THE EXECUTIVE ENGINEER PWP & I.W.T DEPARTMENT, - 12 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 MYSURU DIVISION, MYSURU - 570 010 13. EXECUTIVE ENGINEER PANCHAYATH RAJ ENGINEERING DIVISION, KUVEMPUNAGAR, MYSURU - 570 023 14. THE EXECUTIVE ENGINEER PWP & IWT DEPARTMENT, SPECIAL DIVISION, HUNSUR, MYSURU DISTRICT - 571 105 15. THE EXECUTIVE ENGINEER KARNATAKA PUBLIC WORKS, PORTS & INLAND WATER, TRANSPORT DEPARTMENT, (PWP & IWT DEPARTMENT) VIDYA NAGAR, B M ROAD, MANDYA - 571 401 16. CHIEF OFFICER TOWN PANCHAYATH, VIRAJPET - 571 218 17. THE CHIEF ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED, IRRIGATION SOUTH, GOKULAM 4TH STAGE, MYSURU - 570 002 18. CHIEF DEVELOPMENT OFFICER & CHIEF ENGINEER KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD, # 49, EAST WING, 4TH & 5TH FLOOR, KHANIJA BHAVAN, RACE COURSE ROAD, BENGALURU - 560 001 - 13 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 19. THE CHIEF ENGINEER KARNATAKA HOUSING BOARD, 3RD FLOOR, CAUVERY BHAVAN, K.G.ROAD, BENGALURU - 560 001 20. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION, NO.14/3, 4TH FLOOR, ARAVIND BHAVAN, N T ROAD, NEAR K R CIRCLE, BENGALURU - 560 001 21. THE EXECUTIVE ENGINEER KPWP & IWTD DIVISION, CHAMARAJANAGARA - 571 313 22. THE SECRETARY A.P.M.C KEMPANAPALYA ROAD, KOLLEGAL - 571 440 CHAMARAJANAGARA DISTRICT 23. MANAGING DIRECTOR K.S.R.T.C. CENTRAL OFFICE K H ROAD, SHANTHINAGAR, BENGALURU - 560 027 24. THE EXECUTIVE ENGINEER MINOR IRRIGATION DEPARTMENT, NAZARBAD, MYSURU - 570 010 25. THE EXECUTIVE ENGINEER COMMAND AREA DEVELOPMENT AUTHORITY, CAUVERY BASIN PROJECTS, NO.2, DIVISION, KALIDASA ROAD, VIJAYANAGARA 1ST STAGE, MYSURU - 570 017 26. THE EXECUTIVE ENGINEER KARNATAKA URBAN WATER SUPPLY & DRAINAGE BOARD, - 14 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 SARASWATHIPURAM, MYSURU - 570 009 27. THE EXECUTIVE ENGINEER RURAL DEVELOPMENT WATER AND SANITARY DEVELOPMENT, MYSURU DIVISION, MYSURU - 570 006 28. CHIEF OFFICER TOWN MUNICIPAL COUNCIL, GUNDLUPET - 571 111 CHAMARAJANAGARA DISTRICT 29. CHIEF OFFICER TOWN MUNICIPAL COUNCIL, MALVALLY - 571 430 MANDYA DISTRICT 30. THE CHIEF OFFICER TOWN MUNICIPAL COUNCIL, SRIRANGAPATTANA - 571 438 MANDYA DISTRICT 31. THE EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION, PPP CELL (PIU) SHIVAMOGGA - 577 301 32. THE SECRETARY AGRICULTURE PRODUCE MARKET COMMITTEE, MAIN MARKET YARD, BANDIPALYA MYSURU - 570 008 33. DEPUTY COMMISSIONER DEPUTY COMMISSIONER OFFICE VIDYANAGARA, RAMANAGARA - 562 159 RAMANAGARA DISTRICT 34. THE EXECUTIVE ENGINEER PWP AND IWD, MYSURU DIVISION, - 15 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 T.NAGARASIPURA - 571 124 MYSURU DISTRICT 35. KARNATAKA HEALTH SYSTEM DEVELOPMENT AND REFORM PROJECT, PHI BUILDING, 1ST FLOOR, SHESHADRI ROAD, BENGALURU - 560 027 36. KARNATAKA STATE HIGHWAYS IMPROVEMENT PROJECT (KSHIP) PWD ANNEXE BUILDING, PROJECT IMPLEMENTATION UNIT, 1ST FLOOR, K.R.CIRCLE, BENGALURU - 560 001 37. EXECUTIVE ENGINEER R D P R DEPARTMENT PROJECT DIVISION MYSURU, N.R.MOHALLA, MYSURU - 570 007 38. THE SUPERINTENDING ENGINEER PANCHAYATH RAJ ENGINEERING CIRCLE, NO.1243, ASARE, 3RD CROSS, GANGE ROAD, KUVEMPUNAGARA, MYSURU - 570 023 39. RURAL DEVELOPMENT AND PANCHAYATH RAJ M.S.BUILDING, 3RD FLOOR, NEAR 3RD GATE, BENGALURU - 560 001 40. THE EXECUTIVE ENGINEER KARNATAKA PUBLIC WORKS, PORTS AND INLAND WATER TRANSPORT DEPARTMENT (PWD) RAMANAGARA - 562 159 41. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM LIMITED KABINI RESERVOIR DIVISION - 16 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 KABINI COLONY H D KOTE TALUK MYSURU DISTRICT - 571 116 42. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM LIMITED NANJANGUD - 571 301 MYSURU DISTRICT 43. THE MUNICIPAL COMMISSIONER TOWN MUNICIPAL COUNCIL, BM ROAD, NEAR KSRTC BUS STAND PERIYAPATNA - 571 107 44. THE EXECUTIVE ENGINEER KABINI CANAL DISTRIBUTORY DIVISION, T NARASIPURA - 571 124 45. THE CONSERVATOR OF FORESTS BANDIPURA WILD LIFE PROJECT ARANYA BHAVANA, ASHOKA PURAM, MYSURU - 570 004 46. THE CONSERVATOR OF FORESTS AND EXECUTIVE DIRECTOR SRI CHAMARAJENDRA ZOOLOGICAL GARDENS, ZOO MAIN ROAD, INDIRA NAGARA MYSURU - 570 010 47. THE MUNICIPAL COMMISSIONER MADIKERI CITY MUNICIPAL COUNCIL, MADIKERI TOWN MADIKERI - 571 201 48. THE CHIEF OFFICER KUSHALANAGARA TOWN PANCHAYAT B M ROAD, KUSHALANAGARA - 571 401 49. THE EXEUCTIVE ENGINEER CAUVERY NEERAVARI NIGAM LIMITED, - 17 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 CNNL M P DIVISION, RAMANAGARA - 571 511 50. THE MANAGING DIRECTOR DR B R AMBEDKAR DEVELOPMENT CORPORATION, 9TH AND 10TH FLOOR, VISHWESHWARAIAH MINI TOWERS, DR B R AMBEDKAR VEEDHI, BENGALURU - 560 001 51. THE EXECUTIVE ENGINEER KARNATAKA RURAL ROAD DEVELOPMENT AGENCY 3RD FLOOR, GRAMEENABHIVRUDDI BHAVANA ANANDRAO CIRCLE BENGALURU - 560 009 52. THE MUNICIPAL COMMISSIONER KANAKAPURA CITY MUNICIPAL COUNCIL BENGALURU - MYSURU ROAD, KANAKAPURA - 562 117 53. THE CHIEF ENGINEER CAUVERY NEERAVARI NIGAM LIMITED HEMAVATHY CANAL DIVISION HEBBUR - 572 120 54. THE CHIEF ENGINEER CAUVERY NIEERAVARI NIGAM LIMITED HEMAVATHY CANAL DIVISION YEDIYUR - 572 142 55. THE CHIEF ENGINEER CAUVERY NEERAVARI NIGAM LIMITED KRS DIVISION K R SAGARA - 571 607 56. THE EXECUTIVE ENGINEER MYSURU DIVISION KUWSDB MYSURU (REGULAR) NO.927 NEW KANTHARAJ URS ROAD, 6TH MAIN, 2ND FLOOR, SARASWATHIPURAM MYSURU - 570 009 - 18 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 57. THE EXECUTIVE ENGINEER NWKRTC DIVISION OFFICE INDUSTRIAL ESTATE HUBBALLI - 580 021 58. THE EXECUTIVE ENGINEER ENGINEERING SECTION, UNIVERSITY OF MYSURU KANTHARAJ URS ROAD, SARASWATHIPURAM MYSURU - 570 009 59. THE EXECUTIVE ENGINEER SHIVAMOGGA CITY CORPORATION SHIVAMOGGA - 577 201 60. THE MUNICIPAL COMMISSIONER CITY MUNICIPAL COUNCIL CHAMARAJANAGARA - 571 313 61. THE EXECUTIVE ENGINEER VISVESVARAYA JALA NIGAMA LIMITED UBP DIVISION HOSADURGA - 577 527 62. THE DEPUTY COMMISSIONER HASSAN DISTRICT URBAN DEVELOPMENT DEPARTMENT HASSAN - 573 201 …RESPONDENTS (BY SRI. HEMA KUMAR, AGA FOR R1, R5 & R6; SMT. M.R.VANAJA, ADVOCATE FOR R2, R7 & R8; SRI. AMIT ANAND DESHPANDE, ADVOCATE FOR R3 & R4; SMT. M.P.GEETHA DEVI, ADVOCATE FOR R-10; SRI. G.B. SHARATH GOWDA, ADVOCATE FOR R-11; SRI. DESHRAJ, ADVOCATE FOR R-18; SRI. RUDRABHUSHAN C BENAKANALLI, ADVOCATE FOR R-19; SRI. T.SWAROOP, ADVOCATE FOR R-22; SRI. P.D.SURANA, ADVOCATE FOR R-23; SRI. H.N.SHASHIDHARA, ADVOCATE FOR R-26 & R-56; SRI. G.M.ANANDA, ADVOCATE FOR R-29; SMT. K.S.ANASUYADEVI, ADVOCATE FOR R-47; - 19 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 SRI. A.NAGARAJAPPA, ADVOCATE FOR R-52 & R-60; SRI. B.L.SANJEEV, ADVOCATE FOR R-57; SRI. K.S.BHEEMAIAH, ADVOCATE FOR R-58; SRI. H.R.SHOWRI, ADVOCATE FOR R-59; SRI. M R C RAVI, ADVOCATE FOR R-61; SRI. A.RAVISHANKAR, ADVOCATE FOR R-62; R9, R12 TO R14, R16, R17, R20, R21, R24, R25, R27, R28, R30, R32, R34, R36, R37, R38, R39, R40, R41, R42, R43, R44, R45, R46, R48, R50, R51, R53 TO R55 ARE SERVED; VIDE ORDER DATED 19.11.2019, NOTICE TO R15, R31, R33, R35, R49, R60 ARE DISPENSED WITH) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO a) 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 8 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-H-2; b) DECLARE THAT THE PROVISIONS OF SECTION 7(3) R/W CLAUSE 6 OF SCHEDULE II OF THE GST ACT IS ULTRA-VIRES ARTICLE 366 (12A), (26A) (29A) (b) & (f) THE CONSTITUTION IN VIEW OF AND SETTLED PRINCIPLES OF LAW LAID DOWN BY THE HON'BLE SUPREME COURT REGARDING "WORKS CONTRACT" AND CONSEQUENTLY THAT THE RESPONDENT NOS.4 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 FOR "WORKS CONTRACT" ENTERED INTO POST 01.07.2017 i.e., AFTER THE GST ACT CAME INTO EFFECT WHICH IS PRODUCED AS ANNEXURE-H-2; c) DIRECT THE RESPONDENT NO.1 TO CONSIDER THE REPRESENTATIONS AS PER ANNEXURE-C1, ANNEXURE-C2 AND ANNEXURE-C3 ALL DATED 24.11.2018 IN TANDEM WITH ANNEXURES-D, E1 TO E6; d) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE. - 20 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 IN W.P.NO.13496 OF 2019 BETWEEN: 1. SRI. SATISH M.S. S/O LATE SOMBE GOWDA AGED ABOUT 52 YEARS 793/2, 8TH CROSS, B B GARDEN RAMANUJA ROAD MYSURU - 570 004 2. SRI RAMDAS S/O GIRISWAMY AGED ABOUT 58 YEARS NO.122, 2ND MAIN, 2ND CROSS RAGHAVENDRA NAGAR MYSURU-570011 3. SRI K PRAKASH S/O KAPPADI SHETTY AGED ABOUT 56 YEARS # 237/4A, KIDIGANAMMA BADAVANE HEBBAL 4TH CROSS MYSURU - 570 016 4. SRI R V KRISHNA S/O LATE VEERE GOWDA AGED ABOUT 51 EYARS RESIDING AT RAMANDURU, MALAVALLI TALUK MANDYA DIST - 571 430 5. SRI R NAGARAJU S/O RAMADAS AGED ABOUT 55 YEARS # 205, RAGHAVENDRA NAGAR 4TH CROSS, MYSURU - 570 011 6. SRI VENKATESH S/O SIDDAYYA AGED ABOUT 52 YEARS - 21 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 RESIDING AT NO.55, 2ND CROSS GAYATHRIPURAM MYSURU - 570 019 7. M/S K B R INFRATECH LIMITED REGISTERED OFFICE AT NO.69 12TH MAIN, CQAL LAYOUT SAHAKAR NAGAR BENGALURU - 560 092 REPRESENTED BY ITS MANAGING DIRECTOR SRI K BABURAJ 8. SRI G BHASKAR REDDY S/O G SUBBA REDDY AGED ABOUT 49 YEARS RESIDING AT NO.635, 3RD CROSS MSR NORTH CITY LAYOUT NAGAWARA BENGALURU - 560 077 9. SRI G M RAVEENDRA SON OF MUNIVENKATEGOWDA AGED ABOUT 54 YEARS, RESIDING AT NO.42/36 1ST FLOOR, RAJANI TOWERS, 27TH CROSS, 7TH B MAIN, 4TH BLOCK, JAYANAGAR BENGALURU - 560 011 10. SRI H R RAVI KUMAR SON OF RUDRAPPA H N AGED ABOUT 50 YEARS, RESIDING AT NO.889,1ST MAIN, 6TH 'A' CROSS, KENGERI SATELLITE TOWN, BENGALURU - 560 060 11. SRI K V PRASAD REDDY SON OF K ADINARAYANA REDDY AGED ABOUT 50 YEARS, OFFICE AT ASVITH COMPOUND FORT, NEAR SAI BABA TEMPLE BELLARY - 583 101 (THOUGH PETITIONER IS RESIDENT OF BELLARY THE - 22 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 CAUSE OF ACTION IS WITHIN THE JURISDICTION OF THIS HON'BLE COURT) 12. SRI K CHANDRA MOHAN REDDY SON OF K ADINARAYANA REDDY AGED ABOUT 49 YEARS, RESIDING AT DOOR NO.65, NO.B3, 47208 SFS, 1ST MAIN, 4TH PHASE, YELAHANKA NEW TOWN BENGALURU - 560 064 13. M/S SREE BUILDERS HAVING OFFICE AT NO.10 9TH CROSS, L N PURAM BENGALURU - 500 021 (REPERSENTED BY IS PROPRIETOR SRI MURALISWAMY SON OF KUPPUSWAMY CHIKKAPPA AGED ABOUT 42 YEARS, RESIDING AT NO.711, 15TH MAIN, GOKULA I STAGE, I PHASE, MATHIKERE BENGALURU - 560 054) 14. M/S RAYEE GOWDA CONSTRUCTION COMPANY A PARTNERSHIP FIRM HAVING OFFICE AT DANDIGANAHALLY NO.2799, NAGASAMUDRA ROAD GAYATHRI EXTENSION CHENNARAYAPATNA TOWN - 573 116 REPRESENTED BY ITS MANAGING DIRECTOR P R THIMMEGOWDA 15. SRI H N RAMEGOWDA SON OF LATE H NANJEGOWDA AGED ABOUT 66 YEARS, RESIDING AT THOTADA MANE HOSAHALLY, SHRAVANA BELAGOLA CHENNARAYAPATNA TALUK - 573 135 HASSAN DISTRICT - 23 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 16. SRI RAMESH KUMAR KOTHARI SON OF LATE L JEETHMAN KOTHARI AGED ABOUT 54 YEARS, OFFICE AT KOTHARI COMPLEX CHIKKABASTHI ROAD HASSAN - 573 201 17. SRI K S ASHWATH NARAYAN GOWDA SON OF LATE K N SHAMAIAH AGED ABOUT 55 YEARS RESIDING AT NO.50, BDO OFFICE ROAD, BEHIND ADI CHUNCHUNGIRI COLLEGE CHENNARAYAPATNA TOWN HASSAN DISTRICT - 573 116 18. SRI B K PRABHAKAR SON OF B N KARIYAPPA AGED ABOUT 58 YEARS, RESIDING AT ANNAPOORNESHWARI NILAYA RIVER STREET, BELUR HASSAN DISTRICT - 573 115 19. SRI B R SREEKANTAMURTHY SON OF B M RANGEGOWDA AGED ABOUT 50 YEARS, RESIDING AT BOREGOWDANA KOPPALU HIRISAVE, CHENNARAYAPATNA TALUK - 573 116 20. SRI B M RANGEGOWDA SON OF LATE MUDDEGOWDA AGED ABOUT 78 YEARS RESIDING AT BOREGOWDANA KOPPALU HIRISAVE HOBLI, CHENNARAYAPATNA - 573 124 21. SRI S M ABDUL HAFEEZ SON OF D N ABDUL MAJEED AGED ABOUT 67 YEARS, RESIDING AT HOUSE NO.79, SHRAVANABELAGOLA - 24 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 CHENNARAYAPATNA HASSAN DISTRICT - 573 135 22. SRI S NARAYANA REDDY SON OF LATE NAGIREDDY AGED ABOUT 78 YEARS, RESIDING AT NO.55, NPI LAYOUT, R.M.V. II STAGE, BOOPASANDRA BENGALURU - 560 094 23. SRI S MADHAVA REDDY SON OF S NARAYANA REDDY AGED ABOUT 54 YEARS RESIDING AT NO.55, NPI LAYOUT R.M.V. II STAGE, BOOPASANDRA BENGALURU - 560 094 24. SRI B N MANJEGOWDA SON OF B N NINGEGOWDA AGED ABOUT 47 YEARS, RESIDING AT NO.DHANALAKSHMI NILAYA VIVEKANANDANAGARA 4TH MAIN, CHENNARAYAPATNA TOWN, HASSAN DISTRICT - 573 116 25. SRI NAGARAJU B T SON OF THIMMAPPA AGED ABOUT 58 YEARS, RESIDING AT KASABA HOBLI BORALU VILLAGE AND PSOT CHENNARAYAPATNA TALUK HASSAN DISTRICT - 573 135 26. SRI N MANJUNATH SON OF LATE R NATARAJ AGED ABOUT 60 YEARS, RESIDING AT SRI MANJUANTHA NILAYA, LAST MAIN ROAD, VINOBHA NAGAR SHIVAMOGGA - 577 201 - 25 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 27. SRI IBRAHIM SHARIEF SON OF SHEIK AHMED AGED ABOUT 55 YEARS, RESIDING AT A P ROAD NEAR VETERINARY HOSPITAL THEERTHAHALLI, SEEBINAKERE SHIVAMOGGA - 577 432 28. SRI D S ABDUL RAHIMAN SON OF HAJI SHEIK AHMED AGED ABOUT 52 YEARS, RESIDING AT NO.33/1 NATIONAL ESTAE BALEBAIL TEERTHAHALLI SHIVAMOGGA DIST - 577 432 29. SRI ABDUL KALAM AZAD SON OF SHEIK AHMED AGED ABOUT 45 YEARS, RESIDING AT BALEBAIL NEW COLONY THEERTHAHALLI - 577 432 30. SRI SHEIK AHMED SALMANIL FARISH SON OF D S ABDUL RAHIMAN AGED ABOUT 28 YEARS, RESIDING AT NO.33/1, NATIONAL ESTATE, BALEMAIL, TEERTHAHALLI - 577 432 31. SRI RANGANATHAGIRI SON OF NARAYANGIRI AGED ABOUT 55 YEARS, RESIDING AT BABALLI VILLAGE AND POST, BHADRAVATHI TALUK SHIVAMOGGA DISTRICT - 5777 303 32. M/S BHAVANI CONSTRCUTIONS & DEVELOPERS A REGISTERD PARTNERSHIP FIRM OFFICE AT MARKET ROAD, NEAR POST OFFICE - 26 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 SIRSI - 581 401 UTTAR KANNADA DIST (THOUGH PETITIONER IS RESIDENT OF SIRSI THE CAUSE OF ACTION IS WITHIN THE JURISDICTION OF THIS HON'BLE COURT) 33. SRI. RAJENDRA.G S/O LATE ESHWARAPPA.G AGED ABOUT 56 YEARS RESIDING AT HOUSE NO.27, ASHWATHNAGAR, 3RD MAIN, SHIVAMOGGA - 577 204 34. SRI. M.G.K. HANUMANTHAPPA S/O M.G.KARIYAPPA AGED ABOUT 50 YEARS RESIDING AT UDUGIRI, HANUMANTHAPPA EXTENSION, KASHIPURA MAIN ROAD, SHIVAMOGGA - 577 205. 35. SRI. R.PARAMESH S/O RAMAPPA, AGED ABOUT 52 YEARS RESIDING AT NALLUR, BEHIND URUDU SCHOOL CAMP CHANNAGIRI TALUK, DAVANAGERE - 577 221 36. M/S. G.D.THIMMAPPA SHEREGAR A PARTNERSHIP FIRM HAVING OFFICE AT NO.546-1-E1/VI, BHATRAHADI ROAD, N.H.17, KUNDAPURA, UDUPI DISTRICT - 576 201 37. SRI. B.H.RAMACHANDRA S/O HONNEGOWDA, AGED ABOUT 58 YEARS RESIDING AT SITE NO.D4, NARAYANAN LAYOUT, HAVANOOR EXTENSION, BENGALURU - 560 073. …PETITIONERS - 27 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 (BY SRI. D.R.RAVISHANKAR, SENIOR COUNSEL APPEARING FOR SRI. NAVEEN GUDIKOTE 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. PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUEENS ROAD VASANTHNAGAR BENGALURU - 560 001 REP BY ITS COMMISSIONER 5. COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THEREIGE KARYALAYA 1ST MAIN ROAD, GANDHINAGAR BENGALURU - 560 009 6. JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN) DIVISIONAL VAT SHESHADRI IYER BUILDING DEEWANS ROAD, K R MOHALLA MYSURU - 570 024 - 28 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 7. OFFICE OF PRINCIPAL COMMISSIONER GST & CENTRAL EXCISE, MYSURU THIRD FLOOR, GST BHAVAN S1 & S2, VINAYA MARGA, SIDDHARTHA NAGAR MYSURU - 570 011 REPRESENTED BY PRINCIPAL COMMISSIONER 8. OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX, GST S1 & S2, VINAYA MARGA, SIDDHARTHA NAGAR MYSURU - 570 011 REP. BY SUPERINTENDENT OF CENTRAL TAX 9. KARNATAKA EXHIBITION AUTHORITY MYSURU, DODDAKERE MAINDANA, INDIRANAGARA, MYSURU - 570 010 REPRESENTED BY ITS SECRETARY 10. THE COMMISSIONER MYSURU CITY CORPORATION NEW SAYACHI RAO ROAD, MYSURU - 570 024 11. THE MANAGING DIRECTOR CAUVERY NEERAVARI NIGAMA LIMITED SESHADRI ROAD, BENGALURU - 560 001 12. THE EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED KRSM AND MIP DIVISION MALAVALLI - 571 430 13. THE EXECUTIVE ENGINEER PWP AND I.W.T.D MYSURU DIVISION, VINOBHA ROAD - 570 010 14. THE EXECUTIVE ENGINEER KARNATAKA URBAN WATER SUPPLY AND DRAINAGE BOARD, MYSURU ZONAL OFFICE, NO.927, - 29 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 OPPOSITE KANTHRAJ URS ROAD, SARASWATHIPURAM, MYSURU - 570 009 15. THE EXECUTIVE ENGINEER KARNATAKA HEALTH SYSTEM, DEVELOPMENT AND REFORM PROJECT, BENGALURU DIVISION BENGALURU - 560 001 16. THE EXECUTIVE ENGINEER KSRTC, BENGALURU DIVISION, BENGALURU - 560 027 17. THE DEPUTY GENERAL MANAGER POWER GRID CORPORATION, 400KV SUB-STATION, NEAR RTO TEST TRACK, SINGANAYAKANAHALLI, YELAHANKA HOBLI, BENGALURU - 560 064 18. THE EXECUTIVE ENGINEER PUBLIC WORKS, PWP AND IWT DEPARTMENT, KODAGU DIVISION, MADIKERI - 571 201 19. THE CHIEF ENGINEER KARNATAKA HOUSING BOARD, 3RD AND 4TH FLOOR, CAUVERY BHAVAN, K.G.ROAD, BENGALURU - 560 009 20. THE CHIEF ENGINEER (WWM) BENGALURU WATER SUPPLY AND SEWAGE BOARD, 5TH FLOOR CAUVERY BHAVAN, K.G. ROAD, BENGALURU - 560 009 - 30 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 21. THE COMMISSIONER MANGALORE CITY CORPORATION LALBAGH MANGALORE - 575 003 22. THE EXECUTIVE ENGINEER KARNATAKA URBAN WATER SUPPLY AND DRAINAGE BOARD NO.927 2ND FLOOR, NEW KAHTHARAJ URS ROAD, SARASWATHIPURAM MYSURU - 570 004 23. THE OFFICE OF THE CHIEF ENGINEER PWP & IWT DIVISION CHIKKABALLAPURA - 562 101 REP. BY CHIEF ENGINEER 24. THE CHIEF ENGINEER HEALTH AND FAMILY WELFARE DEPARTMENT ENGINEERING WING 1ST FLOOR, PH1 BUILDING SHESHADRI ROAD, BENGALURU - 560 001 25. THE COMMISSIONER BRUHATH BENGALURU MAHANAGARA PALIKE BENGALURU - 560 001 26. OFFICE OF THE CHIEF ENGINEER NATIONAL HIGHWAYS K R CIRCLE BENGALURU - 560 001 REPRESENTED BY CHIEF ENGINEER 27. THE EXECUTIVE ENGINEER BRUHATH BENGALURU MAHANAGARA PALIKE K R PURAM DIVISION BENGALURU - 560 036 - 31 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 28. THE EXECUIVE ENGINEER PWP & IWTD, HASSAN DIVISION, HASSAN - 573 201 29. OFFICE OF THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION, PWD BHAVAN, N.R.CIRCLE, HASSAN - 573 201. REPRESENTED BY EXECUTIVE ENGINEER 30. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION, ASHOK NAGAR, MANGALORE - 575 006 31. OFFICE OF THE EXEUCTIVE ENGINEER RDPR DEPARTMENT, PROJECT DIVISION, HASSAN - 573 201. REPRESENTED BY EXECUTIVE ENGINEER 32. KARNATAKA RURAL ROAD DEVELOPMENT 3RD FLOOR, RURAL DEVELOPMENT BHAVAN, ANAND RAO CIRCLE, BENGALURU-560 009. REPRESENTED BY ITS DIRECTOR 33. OFFICE OF THE CHIEF ENGINEER PIU-STATE HIGHWAY DEPARTMENT PROJECT, K.R.CIRCLE, BENGALURU - 560 001 REPRESENTED BY THE CHIEF ENGINEER 34. OFFICE OF THE EXECUTIVE ENGINEER RDPR PLANNING DIVISION, HASSAN-573 201 REPRESENTED BY THE EXECUTIVE ENGINEER 35. OFFICE OF THE EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION, HASSAN - 573 201 REPRESENTED BY EXECUTIVE ENGINEER - 32 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 36. THE EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED HEMAVATHI DAM DIVISION GORUR HASSAN DISTRICT - 573 120 37. OFFICE OF THE EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED NO.1, HLBC DIVISION CHENNARAYAPATNA - 573 116 REPRESENTED BY EXECUTIVE ENGINEER 38. OFFICE OF THE CHIEF ENGINEER PWB & IWT DEPARTMENT CHIKKAMANGALURU DIVISION CHIKKAMANGALURU - 577 101 REP. BY THE CHIEF ENGINEER 39. OFFICE OF THE EXECUTIVE ENGINEER PWB & IWT, TUMKUR DIVISION TUMKUR - 572 101 REP. BY ITS EXECUTIVE ENGINEER. 40. OFFICE OF THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION TUMKUR - 572 101 REP. THE EXECUTIVE ENGINEER 41. OFFICE OF THE EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION CHITRADURGA - 577 501 REP. THE EXECUTIVE ENGINEER 42. THE EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED HEMAVATHI RIGHT BANK DIVISION HOLENARASIPURA HASSAN DISTRICT - 573 211 43. KARNATAKA NEERAVARI NIGAMA LIMITED SRINAGAR, 2ND MAIN - 33 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 DHARWAD - 580 007 REPRESENTED BY ITS DIRECTOR. 44. KARNATAKA STATE SMALL INDUSTRIES DEVELOPMENT CORPORATION, RAJAJINAGAR, BENGALURU - 560 010 REP. BY ITS DIRECTOR 45. THE EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION, MYSURU - 570 004 46. THE EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION, KOLAR - 563 101 47. THE EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION, BENGALURU - 560 001 48. THE EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION, CHIKKABALLAPUR - 562 101 49. THE EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION, SHIVAMOGGA - 577 204 50. OFFICE OF THE EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED, NO.1, HLBC DIVISION, CHENNARAYAPATNA - 573 116 REP. THE EXECUTIVE ENGINEER 51. KARNATAKA MILK FEDERATION, BENGALURU APMC, CHENNARAYAPATNA - 573 116 REP. BY ITS DIRECTOR 52. CHIEF OFFICER TOWN MUNICIPAL COUNCIL CHENNARAYAPATNA - 573 116 - 34 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 53. OFFICE OF THE SUPERINTENDENT ENGINEER CHAMUNDESHWARI ELECTRIC SUPPLY CORPOATION LIMITED O & M CIRCLE, SANTHEPETE B M ROAD, HASSAN - 573 201 REP. BY ITS DIRECTOR 54. THE EXECUTIVE ENGINEER PWP & IWTD SUB DIVISION SHIVAMOGGA - 577 204 55. EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION URWA STORE, ASHOK NAGAR MANGALURU - 6 56. EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION CHITRADURGA - 577 501 57. OFFICE OF THE CHIEF PROJECT OFFICER PROJECT IMPLEMENTATION UNIT STATE HIGHWAY DEVELOPMENT PROJECT PWD ANNEXE BUILDING, K R CIRCLE BENGALURU - 560 001 REPRESENED BY CHIEF PROJECT OFFICER 58. THE MANAGING DIRECTOR SHIVAMOGGA SMART CITY LIMITED REGISTERED OFFICE AT 1ST FLOOR CORPORATION BUILDING BLOCK S N MARKET, NEHRU ROAD SHIVAMOGGA - 577 201 REPRESENTED BY ITS MANAGING DIRECTOR 59. EXECUTIVE ENGINEER KARNATAKA NERAVARI NIGAM LIMITED TUNGA UPPER BANK PROJECT DIVISION SHIVAMOGGA - 577 201 - 35 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 60. OFFICE OF THE EXECUTIVE ENGINEER PMGSY, DOOR NO.1906/4, NEAR KASTURIBA MAHILA SAMAJA VIDYANAGAR DAVANAGERE - 575 005 REPRESENTED BY EXECUTIVE ENGINEER 61. EXECUTIVE ENGINEER PRE DIVISION DAVANAGERE - 575 005 62. EXECUTIVE ENGINEER PWP & IWT DIVISION DAVANAGERE - 575 005 63. VISVESVARAYA JALA NIGAMA LIMITED A GOVT OF KARNATAKA UNDERTAKING REGISTERED OFFICE AT EMBASSY SQUARE NO.148, INFANTRY ROAD BENGALURU - 560 001 (REP BY ITS MANAGING DIRECTOR) 64. KARNATAKA ROAD DEVELOPMENT CORPORATION LIMITED OFFICE AT 1ST FLOOR, 16/J, MILLERS TANK BED AREA THIMMAIAH ROAD BENGALURU - 560 052 REP. BY ITS DIRECTOR …RESPONDENTS (BY SRI. HEMA KUMAR, AGA FOR R1, R5 & R6; SRI. H.SHANTHI BHUSHAN, DSG1 FOR R2; SRI. JEEVAN J NEERALGI, ADVOCATE FOR R3, R4, R7 & R8; VIDE ORDER DATED 28.03.2019, SERVICE OF NOTICE TO R9 TO R-64 IS DISPENSED WITH) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO a) 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 - 36 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 CONCERNED AND CONSEQUENTLY THAT THE RESPONDENT NOS.4 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 DATED 01.07.2017 PRODUCED AS ANNEXURE-H-2; b) DECLARE THAT THE PROVISIONS OF SECTION 7(3) R/W CLAUSE 6 OF SCHEDULE II OF THE GST ACT IS ULTRA-VIRES ARTICLE 366 (12A), (26A) (29A) (b) & (f) THE CONSTITUTION IN VIEW OF AND SETTLED PRINCIPLES OF LAW LAID DOWN BY THE HON'BLE SUPREME COURT REGARDING "WORKS CONTRACT" AND CONSEQUENTLY THAT THE RESPONDENT NOS.4 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 FOR "WORKS CONTRACT" ENTERED INTO POST 01.07.2017 i.e., AFTER THE GST ACT CAME INTO EFFECT WHICH IS PRODUCED AS ANNEXURE-H-2; c) DIRECT THE RESPONDENT NO.1 TO CONSIDER THE REPRESENTATIONS AS PER ANNEXURE-C1, ANNEXURE-C2 AND ANNEXURE-C3 ALL DATED 24.11.2018 IN TANDEM WITH ANNEXURES-D, E1 TO E6; d) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE. IN W.P.NO.15086 OF 2019 BETWEEN: 1. SRI. T. VASUDEV PROPRIETOR DHYAN ASSOCIATES SON OF LATE THIBBEGOWDA P AGED ABOUT 51 YEARS RESIDING AT NO.9, GIRI GOWDA MARG SJCE MAIN ROAD, WAGDEVI NAGAR, 2ND STAGE MYSURU - 570 009 2. SRI S KRISHNA SON OF SIDDEGOWDA AGED ABOUT 45 YEARS, RESIDING AT NO.129, 4TH CROSS 12TH MAIN, 4TH STAGE,T K LAYOUT MYSURU - 570 023 - 37 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 3. SRI N S RAMESH BABU SON OF LATE SHIVARUDRAPPA AGED ABOUT 58 YEARS, RESIDING AT NO.72, SRI VINAYAKA, 1ST CROSS, KANAKA NAGAR SHIMOGA - 577 201 4. SRI H G BASAVARAJAPPA SON OF H G CHANNABASAPPA AGED ABOUT 76 YEARS, RESIDING AT NO.36/3, 4TH CROSS, BASAVESHWARA NAGAR SHIMOGA - 577 201 5. SANTHOSH BUILD WELL INFRA PVT. LTD., A PRIVATE LIMITED COMPANY INCORPORATION UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT BLOCK 302, SWISS COMPELX, 3RD FLOOR, NO.33, RACE COURSE ROAD BENGALURU - 560 001 REPRESENTED BY ITS MANAGING DIRECTOR DHANRAJ S TALAMPALLY 6. SRI P RAVISHANKAR SON OF LATE GANGADHAR RAO AGED ABOUT 55 YEARS RESIDING AT NO.5209, 8TH MAIN, 3RD STAGE, 1ST BLOCK, DATTAGALLI MYSURU - 570 022 7. M/S RAVISHANKAR INFRASTRUCTURE PVT. LTD., A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956, HAVING ITS OFFICE AT NO.5209, 8TH MAIN, 3RD STAGE, 1ST BLOCK, DATTAGALLI, MYSURU - 570 022 REPRESENTED BY ITS MANAGING DIRECTOR P RAVISHANKAR - 38 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 8. SRI B T SURESH SON OF THOPE GOWDA AGED ABOUT 50 YEARS, R/AT NO.15, BONAGERE NAGAMANGLA TALUK MANDYA DISTRICT - 571 432 9. SRI CHANDRASHEKAR SON OF LATE K RAMANNA AGED ABOUT 58 YEARS, R/AT JAYACHANDRA NILAYA JONSEPH HOSPITAL ROAD NEAR FOREST NURSERY CHAMARAJANAGAR TOWN CHAMARAJANAGAR - 571 313 …PETITIONERS (BY SRI. D.R.RAVISHANKAR, SENIOR COUNSEL APPEARING FOR SRI. NAVEEN GUDIKOTE S, ADVOCATE) AND: 1. THE STATE OF KARNATAKA FINANCE DEPATMENT 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. PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUEEN'S ROAD, - 39 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 VASANTHNAGAR BENGALURU - 560 001 5. COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATKAA VANIJYA THEREIGE KARYALAYA 1ST MAIN ROAD, GANDHINAGAR BENGALURU - 560 009 6. JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN) DIVISIONAL VAT SHESHADRI IYER BUILDING DEEWAN'S ROAD, K R MOHALLA MYSURU - 570 024 7. PRINCIPAL COMMISSIONER GST & CENTRAL EXCISE, MYSURU THIRD FLOOR, GST BHAVAN S1 & S2, VINAYA MARGA SIDDHARTHA NAGAR MYSURU - 570 011 8. ASSISTANT COMMISSIONER OF STATE TAX LGSTO-190, DIWAN'S ROAD SHESHADRI BHAVAN MSYURU - 570 004 9. THE COMMISSIONER MYSURU CITY CORPORATION MYSURU - 570 004 10. THE EXECUTIVE ENGINEER U.G.D. DIVISION, V.V.W.W. PREMISES MYSURU CITY CORPORATION MYSURU - 570 020 11. THE DEPUTY COMMISSIONER CHAMARAJNAGAR DISTRICT CHAMARAJNAGAR - 571 111 - 40 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 12. THE COMMISSIONER CITY MUNICIPAL COUNCIL CHAMARAJNAGAR - 571 111 13. THE TOWN MUNCIPAL COUNCIL GUNDLUPETE (REPRESENTED BY ITS CEO) 14. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION BENGALURU - 560 001 15. THE EXECUTIVE ENGINEER P.W.P. & I.W.T. DEPARTMENT, MYSURU - 570 020 16. THE EXECUTIVE ENGINEER P.W.P. & I.W.T, HUNSUR DIVISION MYSURU DISTRICT - 570 020 17. THE EXECUTIVE ENGINEER P.W.P. & I.W.T. DEPARTMENT, CHAMARAJNAGAR - 571 111 18. THE EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION SHIMOGA - 577 301 19. THE KARNATAKA STATE POLICE HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED A GOVERNMENT OF KARNATAKA UDNERTAKING HAVING ITS CORPORATE OFFICE AT NO.59, RICHMOND ROAD BENGALURU - 560 025 REPRESENTED BY ITS EXECUTIVE ENGINEER- CONTRACTS 20. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION CHITRADURGA - 577 527 - 41 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 21. THE DEPUTY COMMISSIONER URBAN DEVELOPMENT CELL SHIMOGA DISTRICT SHIMOGA - 577 301 22. THE COMMISSIONER SHIMOGA CITY CORPORATION SHIMOGA - 577 301 23. KARNATAKA HOUSING BOARD OFFICE AT 3RD AND 4TH FLOORS CAUVERY BHAVAN, K G ROAD, BENGALURU - 560 009 REPRESENTED BY ITS CHIEF ENGINEER 24. KARNATAKA HEALTH SYSTEM DEVELOPMENT & REFORM PROJECT OFFICE OF THE CHIEF ENGINEER 1ST FLOOR, P.H.I BUILDING SESHADRI ROAD BENGALURU - 560 001 (REPRESENTED BY ITS CHIEF ENGINEER) 25. KARNATAKA INDUSTRIAL AREA DEVELOPMENT BOARD A GOVERNMENT OF KARNATAKA UNDERTAKING NO.49, 4TH AND 5TH FLOOR EAST WING, KHANIJA BHAVAN, RACE COURSE ROAD BENGALURU - 560 001 26. THE EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM LIMITED, K.R.S. DIVISION, K R SAGAR MANDYA DISTRICT - 571 426 27. THE EXECUTIVE ENGINEER P.W.P. & I.W.T DEPARTMENT TUMKURU DIVISION TUMKUR - 572 110 - 42 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 28. THE EXECUTIVE ENGINEER P.W.P. & I.W.T DEPARTMENT RAMANAGARA DIVISION RAMANAGARA - 571 501 29. THE EXECUTIVE ENGINEER P.W.P. & I.W.T DEPARTMENT MANDYA - 571 426 30. THE EXECUTIVE ENGINEER P.W.P. & I.W.T DEPARTMENT TUMKUR - 572 110 31. THE EXECUTIVE ENGINEER COMMAND AREA DEVELOPMENT AUTHORITY CADA DIVISION - 2 MYSORE - 570 020 32. THE EXECUTIVE ENGINEER RDPR DIVISION MYSURU - 570 020 …RESPONDENTS (BY SRI. HEMA KUMAR, AGA FOR R1, R5, R6 & R8; SMT. VANAJA.M.R, ADVOCATE FOR R2; SRI. JEEVAN J NEERALGI, ADVOCATE FOR R3, R4 & R7; SRI. A.NAGARAJAPPA, ADVOCATE FOR R-12 SRI. K.M.PRAKASH, ADVOCATE FOR R-25; SMT. GEETHA DEVI, ADVOCATE FOR R9; SRI. SHOWRI.H.R, ADVOCATE FOR R-22; SRI. RUDRABHUSHAN C BENAKANALLI, ADVOCATE FOR R-23; R-10, R-11, R-13, R-15 TO R-17, R-19 TO R-21, R-24, R-26, R-27 TO R-31 - SERVED; VIDE ORDER DATED 17.11.2021, NOTICE TO R-14, R-18 & R-32 IS DISPENSED WITH) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO a) 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 - 43 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 NOS.4 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 DATED 01.07.2017 PRODUCED AS ANNEXURE-H-2; b) DECLARE THAT THE PROVISIONS OF SECTION 7(3) R/W CLAUSE 6 OF SCHEDULE II OF THE GST ACT IS ULTRA-VIRES ARTICLE 366 (12A), (26A) (29A) (b) & (f) THE CONSTITUTION IN VIEW OF AND SETTLED PRINCIPLES OF LAW LAID DOWN BY THE HON'BLE SUPREME COURT REGARDING "WORKS CONTRACT" AND CONSEQUENTLY THAT THE RESPONDENT NOS.4 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 FOR "WORKS CONTRACT" ENTERED INTO POST 01.07.2017 i.e., AFTER THE GST ACT CAME INTO EFFECT WHICH IS PRODUCED AS ANNEXURE-H-2; c) DIRECT THE RESPONDENT NO.1 TO CONSIDER THE REPRESENTATIONS AS PER ANNEXURE-C1, ANNEXURE-C2 AND ANNEXURE-C3 ALL DATED 24.11.2018 IN TANDEM WITH ANNEXURES-D, E1 TO E6; d) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE. IN W.P.NO.19067 OF 2019 BETWEEN: 1. SRI R CHANDRASHEKAR SON OF N. RAMAIAH AGED ABOUT 63 YEARS RESIDING AT NO.537/1, K.R. PURAM, HASSAN - 573 201 2. SRI. S. SHIVAKUMAR SON OF SRI P. SUBRAMANI AGED ABOUT 42 YEARS RESIDING AT ASHIWAD I MAIN GOPALA RANGANATHA EXTENSION SHIMOGA - 577 201 3. SRI. RAMAKRISHNA SON OF BILIGOWDA AGED ABOUT 61 YEARS - 44 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 RESIDING AT KADALUR VILLAGE AND POST MADDUR TALUK, MANDYA DISTRICT - 571 433 4. SRI. K.R. MAHESHA SON OF RAMAKRISHNA AGED ABOUT 41 YEARS RESIDING AT KADALUR VILLAGE AND LPOST MADDUR TALUK, MANDYA DISTRICT - 571 433. 5. M/S SIDDARAMAIAH AND CO., A PARTNERSHIP FIRM REPRESENTED BY ITS MANAGING PARTNER SIDDARAMAIAH SON OF BASAVEGOWDA AGED ABOUT 64 YEARS RESIDING AT NO.35, AJJIMANE 2ND CROSS, ALAHALLI MANDYA - 571 401. 6. SRI D T SIDDAPPA S/O THAMMAIAH, AGED ABOUT 61 YEARS, RESIDING AT NO.1296, 2ND CROSS, NEHRU NAGAR, MANDYA CITY, MANDYA - 571 401 7. SRI P MASTI GOWDA S/O KARIGOWDA, AGED ABOUT 59 YEARS, RESIDING AT NO.66, PURADAKOPPALU VILLAGE, MANDYA TALUK, MANDYA DISTRICT - 271 416 8. SRI G H PUTTASWAMY GOWDA S/O H HOMBEGOWDA, AGED ABOUT 47 YEARS, RESIDING AT NO.6, GANGAWADI VILLAGE, - 45 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 HONAKERE HOBLI, G MALLIGERE POST, NAGAMANGALA TALUK, MANDYA DISTRICT - 571 416 9. M/S A.B.B. CONSTRUCTIONS A PARTNERSHIP FIRM, REPRESENTED BY A B BASAVARAJU, OFFICE AT AGASANAPURA VILLAGE, MALAWALLI TALUK, MANDYA DISTRICT - 571 475 10. SRI Y S YOGANANDA S/O Y K SIDDEGOWDA, AGED ABOUT 45 YEARS, R/AT NO.220, YALACHENAHALLI VILLAGE, BANNUR HOBLI, T NARASIPURA TALUK, MYSURU DISTRICT - 571 101 11. SRI MANJUNATHA S/O NARASEGOWDA, AGED ABOUT 63 YEARS, RESIDING AT NO.22/3, BASAVANAGUDI ROAD, NEAR WATER TANK, K R PETE TALUK, MANDYA DISTRICT - 571 426 12. SRI R GOVINDEGOWDA S/O RAMEGOWDA, AGED ABOUT 44 YEARS, RESIDING AT NO.RAMA MANDIRA STREET, ANDRAHALLI, SRIRANGAPATNA TALUK, MANDYA DISTRICT - 571 415 13. SRI ASHOKA S S/O SATHYANANDA S, AGED ABOUT 29 YEARS, RESIDING AT NO.207, 2ND STAGE, NEETHI MARGA, SIDDHARTHA NAGAR, MYSURU - 570 011 - 46 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 14. SRI. V.T. DINESH KUMAR S/O LATE V.M. THIMMAIAH, AGED ABOUT 53 YEARS RESIDING AT PUMP HOUSE ROAD, KUSHAL NAGARA - 571 234 15. SRI. P.B. KARI GOWDA S/O LATE BETTE GOWDA, AGED ABOUT 45 YEARS RESIDING AT NO.686, 9TH MAIN, 10TH CROSS, 1ST STAGE, VIJAYANAGAR, MYSORE - 570 017 16. SRI. C. KARI GOWDA S/O CHIKKA BOREGOWDA, NO.46, VENKATALINGAIAH BADAVANE, OPP MYSORE DAIRY, SIDDARTHANAGAR, MYSORE - 570 011 17. SRI. N.S. JAGANNATH S/O SRINIVASA N T AGED ABOUT 48 YEARS RESIDING AT NO.22, 6TH MAIN, GOKULAM, 2ND STAGE, VV.MOHALLA, MYSORE - 570 002 18. SRI. K.V. CHINNAIAH S/O VENKATASUBBAIAH, NO.247, A BLOCK, 3RD STAGE, VIJAYANAGARA, MYSORE - 570 017 19. SRI THAMMANNA SON OF LATE DASA AGED ABOUT 72 YEARS, R/AT KURIDODI VILLAGE, KADALUR POST, MADDUR TALUK MANDYA DISTRICT - 571 433 20. SRI ANANDA N S SON OF LATE SANNE GOWDA AGED ABOUT 43 YEARS, - 47 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 RESIDING AT BGS LAYOUT, BEHIND SRS OPP KUTAMMA TEMPLE, HOOTAGALLI MYSORE - 570 018 21. SRI C ASHOK SON OF LATE C S CHIKKARAMEGOWDA AGED ABOUT 40 YEARS, NO.118 CHINNAKURALI, PANDAVAPURA TALUK MANDYA DISTRICT - 571 455 22. M/S CPC CONSTRUCTIONS OFFICE AT NO.1023 FLAT NO.107 SHNTIGRAMA APARTMENTS JAYALAKSHMI VILASA ROAD, CHAMARAJA MOHALLA LAKSHMIPURAM MYSORE - 570 005 (REPRESENTED BY ITS MANAGING PARTNER SRI H B CHANDRASHEKARAPPA) 23. SRI H B CHANDRASHEKARAPPA SON OF LATE H B BASAPPA AGED ABOUT 76 YEARS, RESIDING AT MANASA NILAYA KRISHNA NAGAR EXTENSION PANDAVAPUA MANDYA DISTRICT - 571 455 24. M/S B N M CONSTRUCTIONS REPRESENTED BY ITS MANAGING PARTNER SRI. MANJUNATHA S/O NARASEGOWDA AGED ABOUT 63 YEARS RESIDING AT NO.22/3, BASAVANAGUDI ROAD, NEW WATER TANK, K.R.PETE TALUK, MANDYA DISTRICT - 571 426 …PETITIONERS (BY SRI. D.R.RAVISHANKAR, SENIOR COUNSEL APPEARING FOR SRI. NAVEEN GUDIKOTE S, ADVOCATE) - 48 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 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. PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUEEN'S ROAD, VASANTHNAGAR, BENGALURU - 560 001. 5. COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THEREIGE KARYALAYA 1ST MAIN ROAD, GANDHINAGAR, BENGLAURU - 560 009. 6. JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN) DIVISIONAL VAT SHESHADRI IYER BUILDING DEEWAN'S ROAD, K.R.MOHALLA MYSURU - 570 024. 7. OFFICE OF PRINCIPAL COMMISSIONER GST & CENTRAL EXCISE, MYSURU THIRD FLOOR, GST BHAVAN, S1 & S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU - 570 011 - 49 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 8. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-240, SHARADA SAMUDAYA BHAVAN SHANKAR MUTT ROAD, HASSAN - 573 201 9. EXECUTIVE ENGINEER PWD & IWTD HASSAN DIVISION, HASSAN - 573 201 10. KARNATAKA STATE POLICE HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED HASSAN DIVISION, OPPOSITE JAYASHREE NURSING HOME K.R.PURA, HASSAN - 573 201 REPRESENTED BY ITS MANAGING DIRECTOR 11. KARNATAKA CO-OPERATIVE MILK PRODUCERS FEDERATION LIMITED K M F COMPLEX DR M H MARIGOWDA ROAD BENGALURU - 560 029 REPRESENTED BY DIRECTOR (ENGINEERING) 12. KOLAR-CHIKKABALLAPUR DISTRICT CO-OPERATIVE MILK PRODUCERS SOCIETY UNION LIMITED OFFICE AT KOLAR DAIRY PREMISES NH-4, PUTTUR POST, KOLAR - 563 102 REPRESENTED BY MANAGING DIRECTOR 13. KARNATAKA STATE ROAD TRANSPORT CORPORATION SHANTHINAGAR BENGALURU - 560 027 REPRESENTED BY MANAGING DIRECTOR 14. KARNATAKA RESIDENTIAL EDUCATIONAL INSTITUTTIONS SOCIETY # 8, MSB-1, 6TH & 7TH FLOOR - 50 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 CUNNINGHAM ROAD BENGALURU - 560 052 REPRESENTED BY ITS EXECUTIVE ENGINEER 15. EXECUTIVE ENGINEER PWP & IWTD SHIMOGA DIVISION SHIMOGA - 577 201 16. THE EXECUTIVE ENGINEER P W P & I W T DEPARTMENT RAMANAGARA DIVISION RAMANAGARA - 562 159 17. EXECUTIVE ENGINEER PWP & IWTD MANDYA - 571 401 18. EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION NO.13/4, 4TH FLOOR, C M C BUILDING NRUPATUNGA ROAD BENGALURU - 560 001 19. DISTRICT URBAN DEVELOPMENT CELL DEPUTY COMMISSIONER'S OFFICE MANDYA, MANDYA DISTRICT - 571 401 REPRESENTED BY DEPUTY COMMISSIONER 20. AGRICULTURE PRODUCE MARKETING COMMITTEE MANDYA - 571 401 REPRESENTED BY SECRETARY 21. EXECUTIVE ENGINEER PWP & IWTD, MYSURU - 570 004 22. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED, KABINI CANAL DISTRIBUTORY DIVISION, T.NARASIPURA - 571 124. - 51 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 23. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED, V.C.DIVISION. MANDYA - 571 401 24. DEPUTY COMMISSIONER CHAMARAJANAGAR DISTRICT, CHAMARAJANAGAR - 571 313. 25. EXECUTIVE ENGINEER PWP & IWTD, HASSAN DIVISION, HASSAN - 573 201. 26. EXECUTIVE ENGINEER PWP & IWTD, CHAMARAJANAGAR DIVISION, CHAMARAJANAGAR - 571 315 27. EXECUTIVE ENGINEER PWP & IWTD, BENGALURU DIVISION, BENGALURU - 560 001 28. EXECUTIVE ENGINEER P.R.E DIVISION, MANDYA - 571 401 29. EXECUTIVE ENGINEER PWP & IWTD, SPECIAL DIVISION HUNSUR, HUNSUR - 571 105 30. EXECUTIVE ENGINEER PWP & IWTD, MADIKERI - 571 201 31. EXECUTIVE ENGINEER PWD SPECIAL DIVISION, HUNSUR - 571 105 - 52 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 32. EXECUTIVE ENGINEER RDPR, MANGALURU DIVISION, MANGALURU - 575 001 33. EXECUTIVE ENGINEER RDPR, MYSURU DIVISION, MYSURU - 570 004 34. CHIEF PROJECT OFFICER STATE HIGHWAY DEVELOPMENT PROJECT, BENGALURU - 560 001 35. THE COMMISSIONER MYSURU CITY CORPORATION, NEW SAYACHI RAO ROAD, MYSURU - 570 024 36. THE EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION, MYSURU - 570 004 37. THE EXECUTIVE ENGINEER ZILLA PANCHAYATH, MYSORE - 570 004 38. EXECUTIVE ENGINEER CADA NO.2, 2 DIVISION, MYSORE - 570 024 39. EXECUTIVE ENGINEER RDPR, MANDYA DIVISION, MANDYA - 571 401 …RESPONDENTS - 53 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 (BY SRI. HEMA KUMAR, AGA FOR R1, R5, R6 & R8; SRI. MADANAN PILLAI R, CGC FOR R2; SRI. P.D.SURANA, ADVOCATE FOR R-13; SRI. JEEVAN J NEERALGI, ADVOCATE FOR R3, R4, R7; SRI. NAGAIAH, ADVOCATE TO R-14; SMT. GEETHA DEVI M.P, ADVOCATE FOR R-35; VIDE ORDER DATED 08.01.2020, NOTICE TO R-12, R-17, R-20, R-22, R-26 & R-34 DISPENSED WITH; R9 TO R-11, R-15, R-16, R-18, R-19, R-21, R-23 TO R-25, R-27 TO R-33, R-36 TO R-39 ARE SERVED) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO a) 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 8 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 & ANNEXURE-H2; b) DECLARE THAT THE PROVISIONS OF SECTION 7(3) R/W CLAUSE 6 OF SCHEDULE II OF THE GST ACT IS ULTRA-VIRES ARTICLE 366 (12A), (26A) (29A) (b) & (f) THE CONSTITUTION IN VIEW OF AND SETTLED PRINCIPLES OF LAW LAID DOWN BY THE HON'BLE SUPREME COURT REGARDING "WORKS CONTRACT" AND CONSEQUENTLY THAT THE RESPONDENT NOS.4 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 FOR "WORKS CONTRACT" ENTERED INTO POST 01.07.2017 i.e., AFTER THE GST ACT CAME INTO EFFECT WHICH IS PRODUCED AS ANNEXURE-H1 & ANNEXURE-H2; c) DIRECT THE RESPONDENT NO.1 TO CONSIDER THE REPRESENTATIONS AS PER ANNEXURE-C1, ANNEXURE-C2 AND ANNEXURE-C3 ALL DATED 24.11.2018 IN TANDEM WITH ANNEXURES-D, E1 TO E6; d) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE. - 54 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 IN W.P.NO.25623 OF 2019 BETWEEN: 1. T P NANDEESH KUMAR SON OF T N PANCHAKSHARAIAH AGED ABOUT 51 YEARS RESIDING AT SRI BILVADALA NILAYA SILVER JUBILEE ROAD TARIKERE, CHICKMAGALUR - 577 226 2. VINYAS BUILDERS REG. PARTENRSHIP FIRM 2ND FLOOR, NO.140/B 9TH CROSS, MARGOSA ROAD MALLESHWARAM, BENGALURU - 560 003 (REP BY ITS PARTNER: LAKSHMINARAYAN K L ) 3. R VENKAT REDDY S/O VEMAREDDY AGED ABOUT 67 YEARS RESIDING AT NO.2999, SRIVENKATESHWARA TEMPLE ROAD 7TH MAIN ROAD, MCC 'B' BLOCK SOUTHERN EXTENSION DAVANAGERE - 577 004 4. G H NAGARAJU SON OF LATE HUCHHEGOWDA AGED ABOUT 53 YEARS GOVINDAHALLI CHAKKERE POST CHANNAPATNA TALUK RAMANAGARA DISTRICT 5. M/S LIYA INFRA TECH PVT. LTD., A COMPANY REGISTERED UNDER COMPANIES ACT, 1956 OFFICE AT 13-2-1394/57/7 3RD FLOOR, RAMABHAVAN COMPLEX KODIAL BAIL, MANGALORE - 575 003 (REP BY ITS MANAGING DIRECTOR S ABDUL KHADER) - 55 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 6. K SUBASHCHANDRA SHETTY SON OF S KRISHNAPPA SHETTY AGED ABOUT 60 YEARS 158/5, CHURCH ROAD SWORNA MUKHI (MUKHI) KUNDAPURA UDUPI - 576 201 7. DURGA CONSTRUCTION CO KUNDAPURA PARTNERSHIP FIRM NO.113/5V, RAJALAXMI COMPLEX CHURCH ROAD KUNDAPURA - 576 201 UDUPI DISTRICT (REP BY ITS MANAGING PARTNER K SUBASH CHANDRA SHETTY) 8. K SRINIVASULU SON OF BADAREDDY AGED ABOUT 54 YEARS RESIDING AT VENKATESHWARA NILAYA SEETHARAM LAYOUT VALMIKI NAGARA CHALLAKERE - 577 522 9. A CHANNAREDDY SON OF A GURIVI REDDY AGED ABOUT 46 YEARS PROP: ALR PROJECTS NO.1, BYRAPPA CIRCLE JAMBUSAVARI DINNE J P NAGAR, 8TH PHASE BENGALURU - 560 076 10. GAYATRI-RNS-SIPL A JOINT VENTURE UNDERTAKING HAVING OFFICE AT S R NO.140 PLOT NO.16, SWAMY PLOT CLUB ROAD ATHANI - 591 304 BELGAVI DITRICT KARNATAKA - 56 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 (PETITIONER NO.10 HAS EXECUTED WORKS FOR RESPONDENTS WHICH ARE WITHIN THE JURISDICTION OF THIS COURT) …PETITIONERS (BY SRI. D.R.RAVISHANKAR, SENIOR COUNSEL APPEARING FOR SRI. NAVEEN GUDIKOTE 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 (RERPESENTED 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 THEREIGE KARYALAYA, 1ST MAIN ROAD, GANDHINAGAR, BENGALURU - 560 009 6. THE COMMERCIAL TAX OFFICER OFFICE OF THE COMMERCIAL TAX OFFICER, - 57 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 GSTSO-222, B H ROAD, TARIKERE - 577 228 7. THE EXECUTIVE ENGINEER PROJECT DIVISION, RURAL ROAD DEVELOPMENT AGENCY, NO.38, MIG II, HOUSING BOARD LAYOUT, K M ROAD, CHICKMANGALURU - 577 117 8. THE EXECUTIVE ENGINEER SARVAGNANAGAR DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, 7TH FLOOR, PUBLIC UTILITY BUILDING, M G ROAD, BENGALURU - 560 001 9. OFFICE OF THE EXECUTIVE ENGINEER PADMANABHANAGAR DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, KUMARASWAMY LAYOUT, BENGALURU - 560 078 10. THE EXECUTIVE ENGINEER KARNATAKA RESIDENTIAL EDUCATIONAL INSTITUTION SOCIETY, A GOVERNMENT OF KARNATAKA ORGANIZATION NO.8, MULTISTOREYED BUILDING I 6TH AND 7TH FLOOR, CUNNINGHAM ROAD, BENGALURU - 560 052 11. THE EXECUTIVE ENGINEER UNIVERSITY ENGINEERING DIVISION, UNIVERSITY OF MYSURU MYSURU - 570 005 12. THE EXECUTIVE ENGINEER KPW & IWTD, MANDYA - 571 404 13. THE ASSISTANT EXECUTIVE ENGINEER KPW & IWTD, NAZARBAD, MYSURU - 570 001 - 58 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 14. THE COMMISSIONER BRUHATH BENGALURU MAHANAGARA PALIKE, BENGALURU - 560 001 15. THE EXECUTIVE ENGINEER PROJECT DIVISION, RURAL DEVELOPMENT AND PANCHAYAT RAJ DEPARTMENT, D.NO.1906/4, NEAR KASTURIBA MAHILA SAMAJA, 2ND BUS STOP, VIDYANAGAR, DAVANAGERE - 577 005 16. THE EXECUTIVE ENGINEER KPW & IWTD, DAVANAGERE - 577 002 17. THE EXECUTIVE ENGINEER PANCHAYAT RAJ ENGINEERING DIVISION, DAVANAGERE - 577 002 18. THE EXECUTIVE ENGINEER PWP & IWTD, RAMANAGARA DIVISION, RAMANAGARA - 572 159 19. THE EXECUTIVE ENGINEER NATIONAL HIGHWAYS LIMITED, BENGALURU - 560 001 20. THE EXECUTIVE ENGINEER PROJECT DIVISION, RDPR DEPARTMENT, BENGALURU, 94/13, 70TH CROSS, 5TH BLOCK, RAJAJINAGAR, BENGALURU - 560 010 21. OFFICE OF THE EXECUTIVE ENGINEER PROJECT DIVISION-RDPR NO.1433, 1ST FLOOR, KRISHNADEVERAYA NAGAR VIJAYANAGAR - 560 040. - 59 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 22. THE EXECUTIVE ENGINEER PWP & IWTD BENGALURU - 560 001. 23. THE MANAGING DIRECTOR KSSIDC LIMITED REGISTERED OFFICE AT INDUSRIAL ESTATE, BENGLAURU, RAJAJINAGAR BENGALURU - 560 010. 24. THE CHIEF ENGINEER KSSIDC LIMITED A.O. BUILIDING INDUSTRIAL ESTATE RAJAJINAGAR BENGALURU - 560 010. 25. THE CHIEF DEVELOPMENT OFFICER AND CHIEF ENGINEER, KIADB, NO.49, EAST WING, 4TH AND 5TH FLOOR, KHANIJA BHAVAN, RACE COURSE ROAD, BENGALURU - 560 001 26. THE COMMISSIONER MANGALORE CITY CORPORATION, MANGALORE - 575 001 27. OFFICE OF THE EXECUTIVE ENGINEER KRISHNABHAGYA JALA NIGAM LIMITED., MLI DIVISION NO.4 DEVARAHIPPARAGI - 586 113 DISTRICT VIJAYPUR 28. THE EXECUTIVE ENGINEER PROJECT DIVISION, NGNRY - IV SHIMOGA - 577 201 29. OFFICE OF THE EXECUTIVE ENGINEER VARAHI PROJECT LIMITED - 60 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 KARNATAKA NEERAVARI NIGAM LIMITED SIDDAPPA UDUPI DISTRICT - 579 229 30. THE CHIEF ENGINEER KARNATAKA NEERAVARI NIGAM LIMITED BENGALURU - 560 001 31. THE EXECUTIVE ENGINEER PROJET DIVISION-KARNATAKA RURAL ROAD DEVELOPMENT AGENCY KOLAR - 517 247 32. THE EXECUTIVE ENGINEER ROAD INFRASTRUCTURE YELAHANKA DIVISION BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE BENGALURU - 560 002 33. THE DEPUTY COMMISSIONER CHITRADURGA DISTRICT, CHITRADURGA - 577 501 34. CHIEF ENGINEER PIU STATE HIGHWAY DEVELOPMENT PROJECT (SHDP), BENGALURU - 560 001 35. EXECUTIVE ENGINEER ROAD WIDENING DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, ROOM NO.207, NEW ANNEX BUILIDING, 2ND FLOOR, NR SQUARE, BENGALURU - 560 002 36. THE DEPUTY COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER, RAICHUR - 584 102 37. THE EXECUTIVE ENGINEER PWP & IWTD RAICHUR - 584 102 - 61 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 38. THE EXECUTIVE ENGINEER PROJECT DIVISION NGNRY-IV CHITRADURGA - 577 501 39. CHIEF EXECUTIVE OFFICER KARNATAKA RURAL DEVELOPMENT AGENCY BENGALURU 3RD FLOOR, RURAL DEVELOPMENT BHAVAN ANAND RAO CIRCLE BENGALURU - 560 009 40. THE MANAGING DIRECTOR KARNATAKA NEERAVARI NIGAM LIMITED BENGALURU - 560 001 …RESPONDENTS (BY SRI. HEMA KUMAR, AGA FOR R1, R5 & R6; SRI. MADANAN PILLAI, CGC FOR R2; SRI. ARAVIND V CHAVAN, ADVOCATE FOR R3 & R4; VIDE ORDER DATED 20.06.2019, NOTICE TO R7 TO R-40 IS DISPENSED WITH) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO a) 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 8 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 & ANNEXURE-H-2; b) DECLARE THAT THE PROVISIONS OF SECTION 7(3) R/W CLAUSE 6 OF SCHEDULE II OF THE GST ACT IS ULTRA-VIRES ARTICLE 366 (12A), (26A) (29A) (b) & (f) THE CONSTITUTION IN VIEW OF AND SETTLED PRINCIPLES OF LAW LAID DOWN BY THE HON'BLE SUPREME COURT REGARDING "WORKS CONTRACT" AND CONSEQUENTLY THAT THE RESPONDENT NOS.4 TO 8 HAVE NO JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE - 62 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 PROVISIONS OF THE GST ACT FOR "WORKS CONTRACT" ENTERED INTO POST 01.07.2017 i.e., AFTER THE GST ACT CAME INTO EFFECT WHICH IS PRODUCED AS ANNEXURE-H1 & ANNEXURE-H-2; c) DIRECT THE RESPONDENT NO.1 TO CONSIDER THE REPRESENTATIONS AS PER ANNEXURE-C1, ANNEXURE-C2 AND ANNEXURE-C3 ALL DATED 24.11.2018 IN TANDEM WITH ANNEXURES-D, E1 TO E6; d) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE. IN W.P.NO.30107 OF 2019 BETWEEN: 1. C A RAMU SON OF ANKEGOWDA AGED ABOUT 53 YEARS RESIDING AT CHINNAKURALI PANDAVAPURA TALUK MANDYA DISTRICT - 571 425 2. K R SANTHOSH SON OF RAJEGOWDA AGED ABOUT 38 YEARS RESIDING AT NO.8, BLOCK NO.21 BEML LAYOUT, SRIRAMAPURA II STAGE MYSORE - 570 023 3. ARVIND KUMAR SON OF BETTEGOWDA AGED ABOUT 39 YEARS RESIDENT OF PURADAKOPPALU MUDAGANDUR POST MANDYA - 571 416 4. BETTEGOWDA SON OF SINGRIGOWDA AGED ABOUT 69 YEARS RESIDENT OF PURADAKOPPALU MUDAGANDUR POST MANDYA - 571 416 - 63 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 5. C ANANTHA KUMAR S/O LATE CHAMEGOWDA, AGED ABOUT 63 YEARS VADAGERE VILLAGE, GOWDAHALLI POST, YELANDUR TALUK CHAMARAJANAGARA DISTRICT - 571 515 6. M/S P DASHARATHRAMA REDDY A PARTNERSHIP FIRM, HAVING OFFICE AT KRISHNA COMPLEX, NO.14, SBI ROAD, BENGALURU - 560 001 REPRESENTED BY MANAGING PARTNER, P KRISHNA REDDY 7. M/S P.B.I CONSTRUCTION COMPANY BANDAR ROAD, BHATKAL - 581 320 REPRESENTED BY ITS MANAGING PARTNER, P.B.IBRAHIM 8. M/S MOHAN DAS V RAJANI A PARTNERSHIP FIRM, HAVING OFFICE AT WARD NO.2B, BEHIND LEELASHAH DARAMSHALA ADIPURA, KUTCH, GUJARAT - 370 205 REPRESENTED BY ITS MANAGING PARTNER, MAHADEV MOHANDAS RAJANI 9. MAHADEV MOHANDAS RAJANI S/O RAJANI MOHANDAS, AGED ABOUT 52 YEARS RESIDENT OF PLOT NO.104, WARD NO.2B, GANDHIDHAM, KUTCH, GUJARAT - 370 205 10. B S ASHOK S/O SHETTI GOWDA, AGED ABOUT 49 YEARS, - 64 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 RESIDING AT NO.8, MADAR TERESA ROAD, VIDYANAGAR, HASSAN - 573 135 11. S N NAVEEN KUMAR S/O D NANJEGOWDA, AGED ABOUT 43 YEARS, RESIDING AT NO.108, NAVEEN NILAYA, GAYATHRI EXTENSION, BEHIND GOVERNMENT HOSPITAL, CHANNARAYAPATNA, HASSAN - 573 116 12. IBRAHIM KALLATRA PARTNER, M/S CONCORD CONSTRUCTION, A PARTNERSHIP FIRM, OFFICE AT A-406, CASA GRANDE, ATTAVAR, MANGALORE - 575 001 …PETITIONERS (BY SRI. D.R.RAVISHANKAR, SENIOR COUNSEL APPEARING FOR SRI. NAVEEN GUDIKOTE S, ADVOCATE BY LEX NEXUS) 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 (RERPESENTED BY ITS SECRETARY) 3. THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGHT PLACE, - 65 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 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 THEREIGE KARYALAYA, 1ST MAIN ROAD, GANDHINAGAR, BENGALURU - 560 009 6. THE COMMISSIONER OF CENTRAL TAX OFFICE OF THE PRINCIPAL COMMISSIONER OF GST AND CENTRAL EXCISE VINAYA MARAGA, SIDDARTHANAGAR MYSORE - 570 011 7. EXECUTIVE ENGINEER PROJECT DIVISION, RDPR PROJECT, RDPR MANDYA - 571 401 8. EXECUTIVE ENGINEER KRRDA PROJECT DIVISION, MANDYA - 571 401 9. EXECUTIVE ENGINEER KDPR PROJECT DIVISION N.R.MOHALLA MYSORE - 570 07 10. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED, NO.2, VARUNA CANAL PROJECT DIVISION MYSORE - 570 007 11. EXECUTIVE ENGINEER PANCHAYATH RAJ ENGEERING DIVISION - 66 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 (PRE) DIVISION KUVEMPUNAGAR MYSORE - 570 023 12. EXECUTIVE ENGINEER KPW & IWTD DIVISION MYSORE DIVISION MYSORE - 570 007 13. EXECUTIVE ENGINEER MINOR IRRIGATION AND GROUND WATER DEVELOPMENT AGENCY, MYSORE DIVISION, MYSORE - 570 007 14. SUPERINTENDENT MYSORE URBAN DEVELOPMENT AUTHORITY, MYSORE - 570 007 15. EXECUTIVE ENGINEER POSTAL CIVIL DIVISION, BENGALURU - 560 032 16. EXECUTIVE ENGINEER KARNATAKA STATE ROAD TRANSPORT CORPORATION, SHANTHINAGAR, BENGALURU - 560 027 17. EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION, NO.13/4, 4TH FLOOR, CFC BUILDING, NRUPATHUNGA ROAD, BENGALURU - 560 001. 18. EXECUTIVE ENGINEER PWP & IWTD RAMANAGARA DIVISION RAMANAGARA - 562 159 19. EXECUTIVE ENGINEER PWP & IWTD - 67 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 MYSORE DIVISION MYSORE - 570 007 20. EXECUTIVE ENGINEER RURAL WATER SUPPLY AND SANITATION DIVISION CHAMARAJANAGARA DIVISION SHANKARAPURA EXTENSION CHAMARAJANAGARA - 571 515 21. EXECUTIVE ENGINEER PANCHAYATHRAJ ENGINEERING DIVISION (PRE) CHAMARAJANAGARA - 571 515 22. EXECUTIVE ENGINEER CADA NO.2 MYSORE - 570 007 23. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED K.R.S.M. & M.I.P. DIVISION 111 MALAVALLI - 571 404 24. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA NIYAMITHA KABINI RESERVOIR DIVISION H.D.KOTE - 571 114 25. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA NIYAMITHA KABINI CANAL DIVISION KOLLEGALA - 571 440 26. EXECUTIVE ENGINEER NATIONAL HIGH WAY PWP & IWTD, K.R.CIRCLE, BENGALURU - 560 001. 27. EXECUTIVE ENGINEER PWP & IWTD RAICHUR - 584 101 - 68 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 28. CHIEF ENGINEER KRDCL BENGALURU - 560 001. 29. EXECUTIVE ENGINEER PORT AND FISHERIES DIVISION UDUPI-574 118 30. COMMISSIONER CITY CORPORATION BELAGAVI - 590 001 31. EXECUTIVE ENGINEER, PIU STATE HIGHWAY DEVELOPMENT LIMITED GROUND FLOOR, PWP ANEEXE BUILDING K.R.CIRCLE, BENGALURU - 560 001. 32. EXECUTIVE ENGINER CAUVERY NEERAVARI NIGAMA NIYAMITHA NO.1, HLBC DIVISION, CHANNARAYAPATNA - 573 201 33. EXECUTIVE ENGINEER MINOR IRRIGATION DEIVISION MYSORE - 570 007 34. EXECUTIVE ENGINEER PWP & IWTD HASSAN DIVISION HASSAN - 573 201 35. EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM NIYAMITHA HARANGI CANAL DIVISION SALIGRAMA K R NAGAR TALUK MYSORE DISTRICT - 570 025 36. DEPUTY CONSERVATOR OF FOREST AND EXECUTIVE DIRECTOR - 69 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 SRI CHAMARAJANAGAR ZOOLOGY GARDEN MYSORE - 570 010 37. EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION VISHVESHWARANAGAR HUBLI - 580 009 38. CHIEF ENGINEER NATIONAL HIGHWAY PWP & IWTD K R CIRCLE BENGALURU - 560 001 39. COMMISSIONER MANGALORE CITY CORPORATION MANGALORE - 574 142 …RESPONDENTS (BY SRI. HEMA KUMAR, AGA FOR R1 & R5 ; SRI. JEEVAN J NEERALGI, ADVOCATE FOR R2 TO R4 & R6; VIDE ORDER DATED 18.07.2019, NOTICE TO R7 TO R39 ARE DISPENSED WITH) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO a) 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 6 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-H-1 & ANNEXURE-H-2; b) DECLARE THAT THE PROVISIONS OF SECTION 7(3) R/W CLAUSE 6 OF SCHEDULE II OF THE GST ACT IS ULTRA-VIRES ARTICLE 366 (12A), (26A) (29A) (b) & (f) THE CONSTITUTION IN VIEW OF AND SETTLED PRINCIPLES OF LAW LAID DOWN BY THE HON'BLE SUPREME COURT REGARDING "WORKS CONTRACT" AND CONSEQUENTLY THAT THE RESPONDENT NOS.4 TO 6 HAVE NO JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE - 70 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 PROVISIONS OF THE GST ACT FOR "WORKS CONTRACT" ENTERED INTO POST 01.07.2017 i.e., AFTER THE GST ACT CAME INTO EFFECT WHICH IS PRODUCED AS ANNEXURE-H-1 & ANNEXURE-H-2; c) DIRECT THE RESPONDENT NO.1 TO CONSIDER THE REPRESENTATIONS AS PER ANNEXURE-C1, ANNEXURE-C2 AND ANNEXURE-C3 ALL DATED 24.11.2018 IN TANDEM WITH ANNEXURES-D, E1 TO E6; AND d) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE. IN W.P.NO.44858 OF 2019 BETWEEN: 1. SRI C HALAPPA S/O LATE CHANNABASAPPA AGED ABOUT 54 YEARS CLASS-1 CONTRACTOR RESIDING AT CHOWLAHIRIYUR KADUR TALUK CHIKKAMAGALURU DISTRICT 2. SRI. K J RAMAREDDY S/O LATE CHINNAPPA REDDY AGED ABOUT 62 YEARS SIMSE VILLAGE B H KAIMARA POST N R PURA TALUK CHIKKAMAGALURU - 577 134 3. M/S MANJUVANI CONSTRUCTIONS PARTNERSHIP FIRM HAVING OFFICE AT ANANDA NILAYA 1ST MAIN, 1ST CROSS RANGANATHA EXTENSION GOPALA SHIVAMOGGA - 577 205 REPRESENTED BY ITS PARTNER P SUBRAMANI 4. M/S SPOORTHI CONSTRUCTIONS PARTNERSHIP FIRM - 71 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 HAVING OFFICE AT NO.250 1ST FLOOR SAMPIGE ROAD, MALLESWARAM BENGALURU - 560 003 REPRESENTED BY ITS PARTNER SRI M RANGASWAMY 5. SRI K KUMARASWAMY S/O SRI PATEL KALLEGOWDA, AGED ABOUT 54 YEARS, CLASS-I, CONTRACTOR RESIDING AT NANDANA NILAYA, NEW SAMPIGE ROAD, CHENNARAYAPATNA TALUK, HASSAN DISTRICT - 573 201 6. SRI K HANUMANTHAPPA S/O U KARIYAJJA, AGED ABOUT 53 YEARS, RESIDING AT RAJATHADRI NILAYA, N GOVINDAPPA LAYOUT, NEAR BAPUJI COLLEGE, CHELLIKERE - 575 522 7. SRI. L S GNANESH S/O SIDDAIAH, AGED ABOUT 49 YEARS, R/AT NO.649, MARUTHI NAGAR, JPN FLAYOUT, ARASIKERE - 573 103 8. SRI T M CHANDRAPPA S/O T N MANGAPPA, AGED ABOUT 53 YEARS, THIMMAPURA, JAVOOR POST, THARIKERE TALUK, CHIKKAMAGALURU - 577 154 9. SRI N SHIVANANDA SON OF NAGAPPA AGED ABOUT 54 YEARS, - 72 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 RESIDING AT NO.35, DEFENCE COLONY 2ND MAIN, BAGALAGUNTE HESARAGHATTA MAIN ROAD BENGALURU - 560 073 …PETITIONERS (BY SRI. D.R.RAVISHANKAR, SENIOR COUNSEL APPEARING FOR SRI. NAVEEN GUDIKOTE S, ADVOCATE BY LEXNEXUS) AND: 1. THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANASOUDHA BENGALURU - 560 001 (REP BY ADDL CHIEF SECRETARY) 2. 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 COMMISSIONR OF CENTRAL TAX NO.1 QUEEN'S ROAD, VASANTHNAGAR, BENGALURU - 560 001 5. THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJAYA THERIGE KARYALAYA 1ST MAIN RAOD, GANDHINAGAR, BENGALURU - 560 009 6. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES - 73 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 LGSTO-240 SHARADA SAMUDAYA BHAVAN, SHANKAR MUTT ROAD HASSAN - 573 201 7. THE COMMERCIAL TAX OFFICER OFFICE OF THE COMMERCIAL TAX OFFICER SHIVAMOGGA - 577 201 8. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL GST OFFICE, 220 SHIVAMOGGA - 577 201 9. THE COMMERCIAL TAX OFFICER OFFICE OF THE COMMERCIAL TAX OFFICER GSTO-222, B H ROAD, TARIKERE - 577 228 10. THE EXECUTIVE ENGINEER TOWN MUNICIPAL CORPORATION BANGARPET BANGARPET TALUK - 563 214 11. THE EXECUTIVE ENGINEER TOWN MUNICIPAL CORPORATION KGF, KOLAR - 563 122 12. THE EXECUTIVE ENGINEER KARNATAKA NEERAVARI NIGAMA LIMITED BHADRAWATHI - 577 301 13. THE EXECUTIVE ENGINEER RURAL DRINKING WATER AND SANITATION CHIKKABALLAPUR - 562 101 14. THE EXECUTIVE ENGINEER PARK DEVELOPMENT TOWN MUNICIPAL CORPORATION COUNCIL BHADRAVATHI - 577 301 - 74 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 15. THE EXECUTIVE ENGINEER PANCHAYATHRAJ ENGINEERING DEPARTMENT DEVANAHALLI BENGALURU RURAL DISTRICT BANGALORE - 562 110 16. THE EXECUTIVE ENGINEER MI DIVISION, 5TH FLOOR, 4TH BLOCK JAYANAGAR SHOPPING COMPLEX, BENGALURU - 560 011 17. THE EXECUTIVE ENGINEER MINOR IRRIGATION DEPARTMENT, CHITRADURGA - 573 201 18. THE EXECUTIVE ENGINEER TOWN MUNICIPAL CORPORATION CHENNARAYAPATNA HASSAN - 573 201 19. THE EXECUTIVE ENGINEER PWP & IWTD DIVISION, HASSAN - 573 201 20. SUPERINTENDING ENGINEER MANGALURU ELECTRICITY SUPPLY COMPANY LIMITED (ELE) (TECH) CORPORATE OFFICE MESCOM BHAVANA KAVOOR CROSS ROAD, BEJAI MANGALURU - 576 222 21. THE EXECUTIVE ENGINEER PWP & IWTD CHITRADURGA - 577 501 22. THE EXECUTIVE ENGINEER PROJECT DIVISION SRI SAI SERVICE STATION, 1ST FLOOR, TURUVANNUR ROAD CHITRADURGA - 577 501 - 75 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 23. THE EXECUTIVE ENGINEER MINOR IRRIGATION HASSAN - 573 201 24. THE EXECUTIVE ENGINEER PWP & IWTD HASSAN DIVISION HASSAN - 573 201 25. THE EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION, ASHOK NAGAR, URWA STORES MANGALURU - 575 006 26. TOWN MUNICIPAL COUNCIL COMMISSIONER, CITY MUNICIPAL COUNCIL ARASIKERE, B H ROAD, ARASIKERE HASSAN DISTRICT - 573 201 27. EXECUTIVE ENGINEER PROJECT DIVISION PANCHAYATHRAJ ENGINEERING DIVISION PRED, CHIKKAMAGALURU - 577 101 28. EXECUTIVE ENGINEER PROJECT DIVISION KARNATAKA RURAL ROAD DEVELOPMENT AGENCY CHIKKAMAGALURU -577 101 29. EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION ASHOK NAGAR, URWA STORES MANGALURU - 570 006 30. EXECUTIVE ENGINEER PWP AND IWTD CHIKKAMGALURU DIVISION, CHIKKAMAGALURU - 577 101 - 76 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 31. DEPUTY COMMISSIONER CHIKKAMAGALURU DISTRICT, OFFICE OF THE DEPUTY COMMISSIONER, CHIKKAMAGALURU - 577 101 32. EXECUTIVE ENGINEER KARNATAKA NEERAVARI NIGAMA, UPPER TUNGA PROJECT DIVISION, SHIVAMOGA - 577 201 33. EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION, CHITRADURGA - 577 501 34. EXECUTIVE ENGINEER VISHVESHWARAIAH JALA NIGAMA LIMITED, UPPER BHADRA PROJECT, BHADRAWATHI - 577 301 35. CHIEF ENGINEER PRAMC, PWP & IWTD, 4TH FLOOR, PWD ANNEXE BUILDING, K R CIRCLE, BENGALURU - 560 001 36. CHIEF EXECUTIVE OFFICER TOWN MUNICIPAL COUNCIL, KADUR, CHIKKMAGALURU DISTRICT - 577 101 37. MUNICIPAL COMMISSIONER CITY MUNICIPAL COUNCIL, CHIKKAMAGALURU - 577 101 38. EXECUTIVE ENGINEER PANCHAYATHRAJ ENGINEERING DIVISION, CHITRADURGA - 577 501 39. SECRETRY APMC THARIKERE, CHIKKAMAGALURU DISTRICT - 577 101 - 77 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 40. EXECUTIVE ENGINER PROJECT DIVISION, SHIVAMOGGA - 577 201 41. EXECUTIVE ENGINEER OFFICE OF THE EXECUTIVE ENGINEER, BBMP, DASARAHALLI DIVISION, MEI LAYOUT, BAGALAGUNTE HESARAGHATTA MAIN ROAD, BENGALURU - 560 073 …RESPONDENTS (BY SRI. HEMA KUMAR, AGA FOR R1, R5, R7 TO R9; SRI. JEEVAN J NEERALGI, ADVOCATE FOR R2 TO R4 & R6; VIDE ORDER DATED 24.10.2019, NOTICE TO R-10 TO R-19 & R-21 TO R-42 ARE DISPENSED WITH; SRI. H.V.DEVARAJU, ADVOCATE FOR R-20) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO a) 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 PETITIONERS UNDER THE PROVISIONS OF THE GST ACT DATED 01.07.2017 PRODUCED AS ANNEXURE-H-1 & ANNEXURE-H-2; b) DECLARE THAT THE PROVISIONS OF SECTION 7(3) R/W CLAUSE 6 OF SCHEDULE II OF THE GST ACT IS ULTRA-VIRES ARTICLE 366 (12A), (26A) (29A) (b) & (f) THE CONSTITUTION IN VIEW OF AND SETTLED PRINCIPLES OF LAW LAID DOWN BY THE HON'BLE SUPREME COURT REGARDING "WORKS CONTRACT" AND CONSEQUENTLY THAT THE RESPONDENT NOS.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 FOR "WORKS CONTRACT" ENTERED INTO POST 01.07.2017 i.e., AFTER THE GST ACT CAME INTO EFFECT WHICH IS PRODUCED AS ANNEXURE-H-1 & ANNEXURE-H-2; c) DIRECT THE RESPONDENT NO.1 TO CONSIDER THE REPRESENTATIONS AS PER ANNEXURE-C1, ANNEXURE-C2 AND ANNEXURE-C3 ALL DATED 24.11.2018 IN TANDEM WITH - 78 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 ANNEXURES-D, E1 TO E6; AND d) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE. IN W.P.NO.50889 OF 2019 BETWEEN: 1. T H MANAVALLAIAH SON OF LATE HONNAGIRAIAH AGED 49 YEARS RESIDING AT TUREVEKERE VILLAGE TURUVEKERE POST YEDIUR HOBLI, KUNIGAL TALUK TUMKUR DISTRICT - 572130 2. H BYRAPPA SON OF HUCHAPPA AGED 52 YEARS RESIDING AT HONNENAHALLI KOTTAGERE HOBLI BHAKTHARAHALLI POST KUNIGAL POST TUMKUR DISTRICT - 572 130 3. G K PRADEEP SON OF G S KANTHARAJU AGED 36 YEARS RESIDING AT GANGASANDRA VILLAGE MELUKOTE POST TUMKUR TALUK TUMKUR DIST-572 128 4. N C CHANNAKESHAVA SON OF R CHANNAPPA AGED 45 YEARS RESIDING AT NARAGANAHALLI GULUR HOBLI TUMKUR DIST-572 122 - 79 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 5. B K VINAY SON OF B C KAMALAPPA AGED 39 YEARS RESIDING AT WARD NO.22 OLD LINGADAHALLI ROAD NEAR HPS SCHOOL BIRUR (RURAL), KADUR TALUK CHICKMAGALUR DIST-571 116 6. K R NINGARAJAPPA SON OF K G RANGEGOWDA AGED 52 YEARS REISIDNG AT NO.16 DODDABYAGATHAVALLI HOLENARASIPURA TALUK HASSAN DIST-573 211 7. T S RAMACHANDRA SON OF THATTEKERESHETTYGOWDA AGED 50 YEARS RESIDING AT LIG NO.8 KHB COMPLEX 1ST STAGE, 1ST CROSS KUVEMPUNAGAR MYSORE-570 023 8. G P ANANTHARAJU SON OF LATE PAPANNA AGED ABOUT 60 YEARS REISIDNG AT NO.1135 MOKSHA MARGA SIDHARTHA NAGAR MYSORE-560 011 9. B S PRABHAKAR JAIN SON OF B SHANTHARAJAIAH AGED ABOUT 62 YEARS RESIDING AT NO.13 A-15 BLOCK, VASU LAYOUT RAMAKRISHNA NAGAR "I" BLOCK, MYSORE-570 022 - 80 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 10. S SUDHEER KUMAR SON OF SHIVARAM AGED ABOUT 46 YEARS RESIIDNG AT NO.50-B KARUNA MARGA SIDHARTHA LAYOUT MYSORE-570 011 11. T JAYAPRAKASH SON OF THIMAN AGED ABOUT 55 YEARS RESIDING AT NO.6956/6399 3RD CROSS, BWSSP ROAD BASAVESHWARA NAGAR WEST DIVISION KANAKAPURA TOWN RAMANAGARA DISTRICT-562 117 12. VIJAYANAND SHETTY SON OF SADASHIVSHETTY AGED ABOUT 48 YEARS RESIDING NEAR RAJALAKSHMI PETROL PUMP KOTESHWARA, KUNDAPUR TALUK UDUPI DIST-576 222 …PETITIONERS (BY SRI. D.R.RAVISHANKAR, SENIOR COUNSEL APPEARING FOR SRI. NAVEEN GUDIKOTE S, ADVOCATE BY LEX NEXUS) 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 NEW DELHI - 110001 REPRESENTED BY ITS SECRETARY - 81 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 3. THE GOODS AND SERVICE TAX COUNCIL JANPATH CONNAUGHT PLACE, NEW DELHI - 110001 REP. BY SPECIAL SECRETARY 4. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX NO 1 QUEEN'S ROAD, VASANTHNAGAR BENGALURU - 560001 5. THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THERIGE KARYALAYA 1ST MAIN ROAD, GANDHINAGAR BENGALURU - 560009 6. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LVO -175, JAI BHARATH BUILDING, VIVEKANAND ROAD, TUMKUR-572101. 7. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX OFFICER SHESHADRI BHAVANA DEWAN'S ROAD MYSORE-570001 8. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES OFFICE OF THE COMMERCIAL TAX DEPARTMENT TARIKERE ROAD CHICKAMAGALUR-571116 9. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES SHARADA SAMUDAYA BHAVANA SHANKAR MUTT ROAD HASSAN-573121 - 82 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 10. THE EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAMA LIMITED HEMAVATHI CANAL DIVISION YEDIYUR, TUMKUR DISTRICT-572110. 11. THE EXECUTIVE ENGINEER VISHWESHWARA JALA NIGAMA LIMITED YETHINA HOLE PROJECT, DIVISION 2 TUMKUR - 572 102 12. THE EXECUTIVE ENGINEER PWP AND IWTD DIVISION TUMKUR - 572 101 13. THE EXECUTIVE ENGINEER MINOR IRRIGATION AND GROUND WATER DEVELOPMENT CORPORATION TUMKUR - 572 101 14. THE COMMISSIONER TUMKUR CITY CORPORATION TUMKUR - 572 101 15. THE EXECUTIVE ENGINEER DIVISION NO.2, BHADRAVATHI CADA RANEBENNUR - 581 115 16. THE EXECUTIVE ENGINEER PANCHAYATHRAJ ENGINEERING DIVISION CHIKKAMAGALUR - 571 116 17. THE EXECUTIVE ENGINEER PRAMC, PWP AND IWTD K R CIRCLE BENGALURU - 560 001 18. THE EXECUTIVE ENGINEER PWP AND IWTD DIVISION HASSAN - 573 221 - 83 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 19. THE EXECUTIVE ENGINEER RD AND PRD DIVISION HASSAN - 573 221 20. COMMISSIONER DEPARTMENT OF ARCHEOLOGY MUSEUM AND HERITAGE KARNATAKA EXHIBITION AUTHORITY PREMISES OFFICE MYSORE - 570 010 21. THE EXECUTIVE ENGINEER PWD AND IWTD RAMANAGAR DIVISION RAMANAGAR - 562 130 22. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION ASHOK NARAG, URWASTORE MANGALORE - 574 142 23. THE EXECUTIVE ENGINEER PMGSY PROJECT DIVISION JAYANAGAR IST CROSS DHARWAD - 580 001 24. THE DEPUTY COMMISSIONER DAKSHINA KANNADA DISTRICT MANGALORE-574 142 25. THE EXECUTIVE ENGINEER KRRDA PROJECT DIVISION, PRE DEPARTMENT, UDUPI - 576 622 26. THE EXECUTIVE ENGINEER PWP AND IWTD DEPARTMENT, UDUPI DIVISION, UDUPI - 576 622 - 84 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 27. THE EXECUTIVE ENGINEER KRRDA, PROJECT DIVISION, MAIDAN ROAD, MANGALORE - 574 142 28. THE EXECUTIVE ENGINEER KRRDA, PMGSY DIVISION, KARWAR-581301 29. THE EXECUTIVE ENGINEER RURAL WATER SUPPLY DIVISION, DHARWAD-580001 …RESPONDENTS (BY SRI. HEMA KUMAR, AGA FOR R1, R5 TO R9; SRI. MADANAN PILLAI, CGC FOR R2; SRI. AMIT ANAND DESHPANDE, ADVOCATE FOR R3 & R4; VIDE ORDER DATED 19.11.2019, NOTICE TO R-10 TO R-29 IS DISPENSED WITH) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO a) 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 PETITIONERS UNDER THE PROVISIONS OF THE GST ACT DATED 01.07.2017 PRODUCED AS ANNEXURE-H-1 & ANNEXURE-H-2; b) DECLARE THAT THE PROVISIONS OF SECTION 7(3) R/W CLAUSE 6 OF SCHEDULE II OF THE GST ACT IS ULTRA-VIRES ARTICLE 366 (12A), (26A) (29A) (b) & (f) THE CONSTITUTION IN VIEW OF AND SETTLED PRINCIPLES OF LAW LAID DOWN BY THE HON'BLE SUPREME COURT REGARDING "WORKS CONTRACT" AND CONSEQUENTLY THAT THE RESPONDENT NOS.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 FOR "WORKS CONTRACT" ENTERED INTO POST 01.07.2017 i.e., AFTER THE GST ACT CAME INTO EFFECT WHICH IS PRODUCED AS ANNEXURE-H-1 & ANNEXURE-H-2; c) DIRECT THE RESPONDENT NO.1 TO CONSIDER - 85 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 THE REPRESENTATIONS AS PER ANNEXURE-C1, ANNEXURE-C2 AND ANNEXURE-C3 ALL DATED 24.11.2018 IN TANDEM WITH ANNEXURES-D, E1 TO E6; AND d) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE. IN W.P.NO.5552 OF 2020 BETWEEN: SRI RAJU K S/O KONAPPA AGED ABOUT 39 YEARS CLASS-II CONTRACTOR R/AT NAKKALLAHALLI VILLAGE AND POST NAGARAGERE HOBLI GOWRIBIDANUR TALUK CHIKKABALLAPURA DISTRICT …PETITIONER (BY SRI. RAJU S, ADVOCATE) AND: 1. STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA BENGALURU - 560 001 (REF. BY ADDL. CHIEF SECRETARY) 2. THE UNION OF INDIA MINISTGRY OF FINANCE NEW DELHI - 110 001 (REP BY ITS SECRETARY) 3. THE GOODS AND SERVICES TAX COUNSIL JANPATH, CONNAUGHT PLACE NEW DELHI - 110 001 4. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, QUEEN'S ROAD - 86 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 VASANTHA NAGAR BENGALURU - 560 001 5. THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THERIGE KARYALAYA 1ST MAIN ROAD, GANDHI NAGAR BENGALURU - 560 009 6. THE EXECUTIVE ENGINEER PWD, CHIKKABALLAPURA CHIKKABALLAPURA DISTRICT - 562 101 7. THE EXECUTIVE ENGINEER RURAL WATER SUPPLY RDW AND S DIVISION, CHIKKABALLAPURA CHIKKABALLAPURA DISTRICT - 562 101 8. THE COMMISSIONER CITY MUNICIPAL COUNSEL GOWRIBIDANUR CHIKKABALLAPUR DISTRICT - 562 101 …RESPONDENTS (BY SRI. HEMA KUMAR, AGA FOR R1 & R5; SMT. M.R.VANAJA, ADVOCATE R2 & R4; SRI. JEEVAN J NEERALGI, ADVOCATE FOR R3 & R4) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO a) 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.1 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 DATED 01.07.2017 PRODUCED AS ANNEXURE-F1 & ANNEXURE-F2; b) DECLARE THAT THE PROVISIONS OF SECTION 7(3) R/W CLAUSE 6 OF SCHEDULE II OF THE GST ACT IS ULTRA-VIRES ARTICLE 366 (12A), (26A) (29A) (b) & (f) THE CONSTITUTION IN VIEW OF AND SETTLED PRINCIPLES OF LAW LAID DOWN BY THE HON'BLE SUPREME - 87 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 COURT REGARDING "WORKS CONTRACT" AND CONSEQUENTLY THAT THE RESPONDENT NOS.1 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 FOR "WORKS CONTRACT" ENTERED INTO POST 01.07.2017 i.e., AFTER THE GST ACT CAME INTO EFFECT WHICH IS PRODUCED AS ANNEXURE-F1 & ANNEXURE-F2; c) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE. IN W.P.NO.10077 OF 2020 BETWEEN: 1. BHALBHEEM KATKE SON OF ARUNKATKE AGED 57 YEARS RESIDING AT NO.3, CHAITHANYA , 1ST CROSS, NEAR GOOD LUCK CROSS SWAMY VIVEKANANDA EXTENSION SHIVAMOGGA-577 201. 2. G. AJAPPA SON OF LATE GURULINGAPPA AGED 86 YEARS RESIDING AT HOUSE NO.72 1ST CROSS, BEHIND MEENAKSHIBHAVANA LALITHA SADANA TANK BUND ROAD SHIVAMOGGA-577 201. 3. J.M. ENOSH SON OF J. MANMOHAN AGED 50 YEARS RESIDING AT NO.538 DOUBLE ROAD KUVEMPUNAGAR MYSORE - 570 009. 4. K.B. DINESHA SON OF BHADRAIAH - 88 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 AGED 36 YEARS RESIDING AT NO.12 KALENAHALLI VILLAGE THIRUGANAHALLI POST HONAKEREHOBLI NAGAMANGALA TALUK MANDYADIST - 571 432. 5. B.M.JAGADEESHWAR SWAMY SON OF B.M.NANJAIAH AGED 52 YEARS RESIDING AT PETE STREET MALEBENNUR HARIHARA TALUK DAVANAGERE-577 530. …PETITIONERS (BY SRI. D.R.RAVISHANKAR, SENIOR COUNSEL APPEARING FOR SRI. NAVEEN GUDIKOTE S, ADVOCATE BY LEX NEXUS) AND: 1. THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANASOUDHA 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. THEPRINCIPAL COMMISSIONER OF CENTRAL TAX - 89 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 NO.1, QUEEN'S ROAD, VASANTHNAGAR BENGALURU-560 001. 5. THECOMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYATHERIGEKARYALAYA 1ST MAIN ROAD GANDHINAGAR BENGALURU-560 009. 6. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX OFFICER SHESHADRIBHAVANA DEWAN'S ROAD MYSORE-570 001. 7. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES C BLOCK, DEVARAJURSBADAVANE DAVANAGERE-577 006. 8. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES SHARADASAMUDAYABHAVANA SHANKAR MUTT ROAD HASSAN-573 201. 9. THE EXECUTIVE DIRECTOR ZOO AUTHORITY OF KARNATAKA TIGER AND LION SAFARI TYAVEREKOPPA SHIVAMOGGA-577 201. 10. THE EXECUTIVE ENGINEER PANCHAYATH RAJ ENGINEERING DIVISION K.R. NAGAR-571 602. 11. THE EXECUTIVE ENGINEER PANCHAYATH RAJ ENGINEERING DIVISION MYSORE-570 001. - 90 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 12. THE EXECUTIVE DIRECTOR CHAMARAJENDRA ZOOLOGICAL GARDENS MYSORE-570 010. 13. THE ASSISTANT COSERVATOR OF FORESTS MYSORE DIVISION MYSORE-570 001. 14. THE EXECUTIVE ENGINEER PANCHAYATH RAJ ENGINEERING DIVISION MANDYA-571 401. 15. THE EXECUTIVE ENGINEER PWP & IWTD DIVISION SHIVAMOGGA-577 201. 16. THE EXECUTIVE ENGINEER PWP & IWTD DIVISION HAVERI-581 110. 17. THE EXECUTIVE ENGINEER NATIONAL HIGHWAYS CHITRADURGA-577 502. …RESPONDENTS (BY SRI. H.JAYAKARA SHETTY, CGC FOR R2; SRI. AMIT ANAND DESHPANDE, ADVOCATE FOR R3 & R4; SRI. HEMA KUMAR, AGA FOR R1, R5, TO R8 VIDE ORDER DATED 21.09.2020, SERVICE OF NOTICE TO R-9 TO R-17 IS DISPENSED WITH) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO a) 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 8 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-H-1 & ANNEXURE-H-2; b) DECLARE THAT THE PROVISIONS OF SECTION 7(3) R/W CLAUSE 6 OF - 91 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 SCHEDULE II OF THE GST ACT IS ULTRA-VIRES ARTICLE 366 (12A), (26A) (29A) (b) & (f) THE CONSTITUTION IN VIEW OF AND SETTLED PRINCIPLES OF LAW LAID DOWN BY THE HON'BLE SUPREME COURT REGARDING "WORKS CONTRACT" AND CONSEQUENTLY THAT THE RESPONDENT NOS.4 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 FOR "WORKS CONTRACT" ENTERED INTO POST 01.07.2017 i.e., AFTER THE GST ACT CAME INTO EFFECT WHICH IS PRODUCED AS ANNEXURE-H-1 & ANNEXURE-H-2; c) DIRECT THE RESPONDENT NO.1 TO CONSIDER THE REPRESENTATIONS AS PER ANNEXURE-C1, ANNEXURE-C2 AND ANNEXURE-C3 ALL DATED 24.11.2018 IN TANDEM WITH ANNEXURES-D, E1 TO E6; AND d) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE. IN W.P.NO.10163 OF 2020 BETWEEN: SADGURU INFRATECH PVT. LTD., A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956, HAVING ITS REGISTERED OFFICE AT 127, 3RD FLOOR, DR. RAJKUMAR ROAD, OPP ICICI BANK ATM, 1ST BLOCK RAJAJINAGAR BENGALURU - 560 010. REPRESENTED BY ITS MANAGING DIRECTOR SRI. P.SHIVAPRASAD REDDY …PETITIONER (BY SRI. D.R.RAVISHANKAR, SENIOR COUNSEL APPEARING FOR SRI. NAVEEN GUDIKOTE, ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX OFFICE OF THE COMMISSIONER OF CENTRAL TAX MYSORE AUDIT COMMISSIONERATE, JSS TOWERS, 100 FEET RING ROAD, - 92 - WP No.9721 of 2019 C/W WP No.13496 of 2019 WP No.15086 of 2019, WP No.19067 of 2019 WP No.25623 of 2019, WP No.30107 of 2019 WP No.44858 of 2019, WP No.50889 of 2019 WP No. 5552 of 2020, WP No.10077 of 2020 WP No.10163 of 2020, WP No.11941 of 2020 WP No.6657 of 2021, WP No.14732 of 2021 WP N.19719 of 2022, WP No.21895 of 2022 BANASHANKARI 3RD STAGE, BENGALURU - 560 085. 2. PRINCIPAL COMMISSIONER OF CENTRAL TAX GST WEST COMMISSIONERATE TTMC COMPLEX, 1ST FLOOR, BMTC BUS STAND, BANASHANKARI BENGALURU - 560 070. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION-2, TTMC COMPLEX, 1ST FLOOR, BMTC BUS STAND, BANASHANKARI BENGALURU - 560 070. 4. SUPERINTENDENT OF CENTRAL TAX ROOM NO.44, RANGE-E, DIVISION-2, WEST COMMISSIONERATE, BENGALURU - 560 070. …RESPONDENTS (BY SRI. HEMA KUMAR, AGA FOR R1 & R2; SRI. JEEVAN J NEERALGI, ADVOCATE FOR R3 & R4) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO a) DECLARE THAT DEMAND OF INTEREST ON THE SUB-CONTRACTORS ILLEGAL UNDER SECTION 50(1) OF THE GST ACT ALLEGING THAT THERE IS DELAY IN PAYING AND FILING RETURNS FOR 2017-18, 2018-19 AND 2019- 20 WHEN THE NO.26523/2019 FILED BY THE CONTRACTOR IS PENDING FOR CONSIDERATION BEFORE THIS HON'BLE COURT AND INTERIM ORDER OF STAY IS STILL IN FORCE; AND CONSEQUENTLY b) ISSUE A WRIT IN THE NATURE OF

TO QUASH THE NOTICE DATED 13.02.2020 IN FORM GST ASMT-10 AT ANNEXURE-E BEARING NO.IV/16/60/2019 EWD2; AND c) ISSUE A WRIT IN THE NATURE OF CERTIORARI OR SUCH OTHER APPROPRIATE WRIT OR ORDER TO QUASH THE NOTICE DATED 19.02.2020 AT ANNEXURE F BEARING NO.IV/16/60/2019 EWD2; d) ISSUE A WRIT IN THE NATURE OF CERTIORARI OR SUCH OTHER APPROPRIATE WRIT OR ORDER TO QUASH THE NOTICE IN FORM GST DRC-13 UNDER SECTION 79(1)(c) DATED 18.03.2020 AT

- 93 - ANNEXURE - H BEARING NO.IV/16/60/2019 EWD2; d) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE.

IN W.P.NO.11941 OF 2020

BETWEEN:

B. PRAKASH SON OF B.K.KEMPE GOWDA, AGED ABOUT 51 YEARS, RESIDING AT NO.332, 8TH MAIN ROAD, HESARGHATTA MAIN ROAD, M.S.RAMAIAH ENCLAVE, BENGALURU - 560 073,

ALSO AT OFFICE AT JAYALAKSHMI NILAYA, RAMESHWARA EXTENSION, CHANNARAYAPATNA, HASSAN DISTRICT. …PETITIONER

(BY SRI. D.R.RAVISHANKAR, SENIOR COUNSEL APPEARING FOR SRI. NAVEEN GUDIKOTE S, ADVOCATE BY LEX NEXUS)

AND:

THE STATE OF KARNATAKA FINANCE DEPARTMENT, II FLOOR, VIDHANA SOUDHA, BENGALURU - 560 001, (REP BY ADDL CHIEF SECRETARY)

THE UNION OF INDIA MINISTRY OF FINANCE, NEW DELHI - 110 001, (REPRESENTED BY ITS SECRETARY)

THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGHT PLACE, NEW DELHI - 110 001, (REP BY SPECIAL SECRETARY)

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 ENFORCEMENT, MYSORE ZONE, MYSORE - 570 001. 7. DEPUTY COMMISSIONER OF COMMERCIAL TAXES ENFORCEMENT, MYSORE ZONE, MYSORE - 570 001. 8. THE EXECUTIVE ENGINEER BRUHAT BANGALORE MAHANAGARA PALIKE, OFFICE OF THE EXECUTIVE ENGINEER, KENGERI DIVISION, 2ND CROSS, JAGAJYOTHI BADAVANE, BENGALURU - 560 056. RESPONDENTS (BY SRI. SHANTHI BHUSHAN H, DSGI FOR R2; SRI. HEMA KUMAR, AGA FOR R1, R5, R6 & R7; SRI. JEEVAN J NEERALGI, ADVOCATE FOR R3 & R4; SRI. K.N.PUTTEGOWDA, ADVOCATE FOR R8)

- 95 - AS PER SR RATES OF 2016-17 i.e,, PRIOR TO 01.07.2017 IN SO FAR AS PETITIONERS CONCERNED AND CONSEQUENTLY THAT THE RESPONDENT NOS.3 TO 7 HAVE NO JURI ICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONER UNDER THE PROVISIONS OF THE GST ACT; b) DECLARE THAT THE PROVISIONS OF SECTION 7(3) READ WITH CLAUSE 6 OF SCHEDULE II OF THE GST ACT IS ULTRA- VIRES ARTICLE 366 (12A), (26A) (29A) (B) AND (F) THE CONSTITUTION IN VIEW OF AND SETTLED PRINCIPLES OF LAW LAID DOWN BY THE HON'BLE SUPREME COURT REGARDING 'WORKS CONTRACT' AND CONSEQUENTLY THAT THE RESPONDENT NOS.3 TO 7 HAVE NO JURI ICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONER UNDER THE PROVISIONS OF THE GST ACT FOR 'WORKS CONTRACT' ENTERED INTO POST 01.07.2017 i.e., AFTER THE GST ACT CAME INTO EFFECT AS PER ANNEXURE-G1 AND G2 FROM DATE 01/07/2017; AND DIRECT THE RESPONDENT NO.1 TO CONSIDER THE REPRESENTATIONS AS PER ANNEXURE-C1 DATED 24.11.2018, ANNEXURE C-2 DATED 24.11.2018 AND ANNEXURE C-3 DATED 24.11.2018 IN TANDEM WITH ANNEXURES- D DATED 27.10.2017, E1 DATED 19.09.2017, E2 DATED 23.10.2017 TO E3 DATED 10.12.2018; AND d) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE.

IN W.P.NO.6657 OF 2021

BETWEEN:

SATISH S S/O SHIVALINGAIAH, AGED ABOUT 40 YEARS, R/AT NO.218, 2ND CROSS, NAGASANDRA, BASAVANAGUDI, BENGALURU - 28. (GST NO.29AGAPS5506K1Z3)

M/S GANAPATHI STONE CRUSHER HAVING OFFICE AT NO.2, LAKSHMI PALACE MAGADI MAIN ROAD, BENGALURU - 91, REPRESENTED BY IT'S AUTHORIZED SIGNATORY,

- 96 - SRI.S.T.RAMESH, S/O THAMMANAGOWDA, AGED ABOUT 45 YEARS, (GST NO.29AAALB1608F12K)

M/S M VENKATARAO INFRA STRUCTURE PROJECTS (P) LTD. HAVING OFFICE AT NO.818, 2ND FLOOR, ABOVE AUDI GOA SHOWROOM, OPP 'O' COQUEIRO HOTEL, PORVORIM, GOA-403 501. REPRESENTED BY AUTHORIZED SIGNATORY, T.V.S. RAMACHANDRA MURTHY, S/O D.S. BRAMHAJI AGED ABOUT 61 YEARS, (GST NO.29AAECM6274B1ZG)

M/S MADHUCON PROJECTS LIMITED HAVING OFFICE AT : MAHDUCON HOUSE ROAD NO.36, JUBILEE HILLS, HYDERABAD - 500 033. TELANGA STATE REPRESENTED BY IT'S AUTHORIZED SIGNATORY, SRI MUPPANNA PRATHIK VARAPRASAD, S/O M.R. K PRASAD RAO, AGED ABOUT 40 YEARS, (GST NO.29AABCM475A1ZL)

M/S KUDROLI BUILDER AND INFRASTRUCTURE PVT LTD., HAVING OFFICE AT: 1ST FLOOR, NO.23, WOOD STREET OFF BRIGADE ROAD, ASHOKNAGAR BANGALORE – 560 025 REPRESENTED BY IT’S EXECUTIVE DIRECTOR MOHAMED HAFEEZ C.S S/O SHAFI AGED ABOUT 25 YEARS (GST NO. 29AACCK4688D1ZA)

…PETITIONERS

(BY SRI. SRINIVAS V, ADVOCATE)

AND:

STATE OF KARNATAKA REPRESETNED BY IT'S SECRETARY TO URBAN DEVELOPMENT DEPARTMENT, VIKAS SOUDHA, BENGALURU - 560 001. 2. UNION OF INDIA REPRESENTED BY IT'S FINANCE DEPARTMENT, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI - 110 001. Retyped and Replaced vide Chamber order dated: 23.06.2023

THE GOODS AND SERVICE TAX COUNCIL JANAPATH, CONNAUHT PLACE, NEW DELHI - 110 001 REPRESENTED BY ITS SECRETARY

THE PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1 QUEENS ROAD, VASANTH NAGAR, BENGLAURU - 560 001. 5. THE COMMISSIONER COMMERCIAL TAX DEPARTMENT, VANIJYA THERIGE KARYALAYA, 1ST MAIN ROAD, GANDHINAGAR, BENGALURU - 560 009. 6. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX OFFICER LVO-120, CHAMARAJPET, BENGALURU - 18

THE ASSISTANT COMMISSIONR OF COMMERCIAL TAX OFFICER LVO-020 CHAMARAJPET, BENGALURU - 18. 8. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX LGSTO-060, BANGALORE WEST RAJENDRA NAGAR, KORMANGALA BENGALURU - 560 047. 9. THE COMMISSIONER BRUHATH BANGLAORE MAHANGARA PALIKE, N R SQUARE BENGALURU - 560 002. 10. THE EXECUTIVE ENGINEER ROAD INFRA STRUCTURE SOUTH DIVISION N.R.SQUARE, ANNEXURE-3 BUILDING, 2ND FLOOR, BBMP, BENGALURU - 560 002. 11. THE EXECUTIVE ENGINEER ROAD INFRA STUCTURE BOMMANAHALLI DIVISION N.R.SQUARE, ANNEXURE-3 BUILDING, 2ND FLOOR, BBMP, BENGALURU - 560 002. 12. THE EXECUTIVE ENGINEER ROAD INFRA STRUCTURE MAHADEVAPURA DIVISION, N.R.SQURE ANNEXURE-3 BUILDING, 1ST FLOOR, BBMP, BENGALURU - 560 002. 13. THE EXECUTIVE ENGINEER PROJECT CENTRAL 2 DIVISION, GROUND FLOOR, ANNEXURE-2 BUILDING, N.R.SQUARE, BENGALURU - 560 002. 14. THE EXECUTIVE ENGINEER PROJECT CENTRAL 1 DIVISON, GROUND FLOOR, ANNEXURE-3 BUILDING, 2ND FLOOR, N.R.SQUARE, BENGALURU - 560 002. 15. THE EXECUTIVE ENGINEER ROAD INFRA STRUCTURE EAST DIVISION, N.R.SQUARE, ANNEXURE-3 BUIDLING, 2ND FLOOR BBMP, BENGALURU - 560 002. RESPONDENTS

(BY SRI. HEMA KUMAR, AGA FOR R1, R5, R6, R7 & R8; SRI. JEEVAN J NEERALGI, ADVOCATE FOR R4; SRI. K.N.PUTTEGOWDA, ADVOCATE FOR R9 RO R-15; SRI. MADANAN PILLAI R, ADVOCATE FOR R2 & R3)

THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO a) 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 IN SO FAR AS PETITIONERS PUN CONSEQUENTLY

- 99 - THAT THE RESPONDENT NOS.4 TO 10 HAVE NO JURI ICTION 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-G ISSUED BY R2 CIRCULAR NO.23/2017 DATED 19.07.2017; b) DECLARE THAT THE PROVISIONS OF SECTION 7(3) R/W CLAUSE 6 OF SCHEDULE II OF THE GST ACT IS ULTRA-VIRES ARTICLE 366(12A), (26A) (29A) (b) AND (f) THE CONSTITUTION IN VIEW OF AND SETTLED PRINCIPLES OF LAW LAID DOWN BY THE HON'BLE SUPREME COURT REGARDING 'WORKS CONTRACT' AND CONSEQUENTLY THAT THE RESPONDENT NOS.4 TO 10 HAVE NO JURI ICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE PROVISIONS OF THE GST ACT FOR 'WORKS CONTRACT' ENTERED INTO POST 01.07.2017 i.e., AFTER THE GST ACT CAME INTO EFFECT WHICH IS PRODUCED AS ANNEXURE-G ISSUED BY R2 AND VIDE CIRCULAR NO.23/2017 DATED 19.047.2017; c) DIRECT THE RESPONDENT NO.1 TO CONSIDER THE REPRESENTATIONS AS PER ANNEXURES-C1, C2 AND C3 ALL DATED 24.11.2018 IN TANDEM WITH ANNEXURES-D, E1 TO E6; AND d) DECLARE THAT, GST BEING AN INDIRECT TAX IS BASED ON THE CONCEPT OF COLLECT AND PAY, AND THE LIABILITY TO PAY IS ON THE TAXABLE PERSON AFTER COLLECTING IT FROM RECIPIENT OF GOODS OR SERVICES i.e., THE EMPLOYER OF WORKS CONTRACT (RESPONDENT NOS.11 TO 61); AND HENCE DIRECT RESPONDENT NOS.11 TO 61 TO PAY / REFUND THE TAX AMOUNTS TO SOME OF THE PETITIONERS WHO HAVE ALREADY PAID GST WITHOUT COLLECTING IT FOR CONTRACTS ENTERED INTO WITH RESPONDENT NOS.11 TO 61; e) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE.

IN W.P.NO.14732 OF 2021

BETWEEN:

M/S VMR CONSTRUCTIONS A PARTNERSHIP FIRM HAVING OFFICE AT NO.24, 2ND FLOOR, S.C.ROAD,

- 100 - BASAVANAGUDI BENGALURU - 560 004 (REP BY ITS PARTNER K.R.VENKATESH)

SRI. N.L.LOKESH CIVIL CONTRACTOR AGED ABOUT 53 YEARS, S/O LATE LAKSHMANA, RESIDING AT NO.923, BEHIND SANDAL KOTI K.R.PURAM, HASSAN - 573 201. 3. M/S UDAY SHIVAKUMAR INFRA PVT. LTD., A COMPANY REGISTERED UNDER PROVISIONS OF COMPANIES ACT 2013 HAVING OFFICE AT NO.229, 'SAMHIT', 7TH MAIN, MEI LAYOUT, NAGASANDRA, BENGALURU - 560 073

(REP BY ITS MANAGING DIRECTOR MR. UDAY SHIVAKUMAR)

FORMERLY KNOWN AS M/S UDAY SHIVAKUMAR A PARTNERSHIP FIRM REP BY UDAY SHIVAKUMAR, PARTNER, HAVING OFFICE AT 189/2 & 3/2, PLOT NO.12, BASVANAGAR, GOKAK, BELAGAVI - 591 307. 4. SRI AFZAL PASHA AGE 49 YEARS S/O K.FAZLUR REHMAN NO.108, LIG-2, KHB COLONY KALYANAGIRI MYSORE - 570 019. …PETITIONERS

(BY SRI. D.R.RAVISHANKAR, SENIOR COUNSEL APPEARING FOR SRI. NAVEEN GUDIKOTE S, ADVOCATE)

- 101 - AND:

THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA BENGALURU - 560 001 (REP BY ADDL CHIEF SECRETARY)

THE UNION OF INDIA MINISTRY OF FINANCE NEW DELHI - 110 001 (REPRESENTED BY ITS SECRETARY)

THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGHT PLACE, NEW DELHI - 110 001 (REP BY SPECIAL SECRETARY)

THE PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1, 1UEEN'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 DIRECTORATE GENERAL OF GST INTELLIGENCE, BANGALORE ZONAL UNIT, NO.112, SP ENCLAVE, ADJACENT TO KARNATAKA BANK, K.H.ROAD, BENGALURU - 560 027. 7. THE COMMISSIONERATE BENGALURU SOUTH DIVISION (GST) SOUTH DIVISION - 3, RANGE D 3

GST WEST COMMISSIONERATE BMTC BUS STAND I FLOOR,

- 102 - TTMC, KANAKAPURA ROAD, BANASHANKARI STAGE II, BENGALURU - 560 070. 9. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-39M DGSTO-03, SHANTHINAGAR, 2ND FLOOR, TTMC B BLOCK, BMTC BUILDING, BENGALURU - 560 027. 10. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX LVO 100, JAYANAGAR, TTMS, 4TH T BLOCK, JAYANAGAR EAST, BENGALURU - 560 011. 11. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES SHARADA SAMUDAYA BHAVANA, SHANKARMUTT ROAD, HASSAN - 573 201

12.

THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES DGSTO-MYS, SESHADRI BHAVAN, DIWAN ROAD, MYSORE - 570 024. 13. THE COMMISSIONER BBMP, NR SQUARE, BENGALURU - 560 002. 14. THE EXECUTIVE ENGINEER, BBMP ROAD INFRASTRUCTURE, SOUTH DIVISION, ANNEXURE-3 BUILDING, II FLLOR, BBMP, NR SQUARE, BENGALURU - 560 002. 15. THE EXECUTIVE ENGINEER, BBMP ROAD INFRASTRUCTURE, BOMMANAHALLI,

- 103 - ANNEXURE-3 BUILDING, II FLOOR, BBMP, NR SQUARE, BENGALURU - 560 002. 16. THE EXECUTIVE ENGINEER, BBMP ROAD INFRASTRUCTURE, MAHADEVAPURA, ANNEXURE-3 BUILDING, I FLOOR, BBMP, NR SQUARE, BENGALURU - 560 002. 17. THE EXECUTIVE ENGIINEER, BBMP PROJECT CENTRAL, 2ND DIVISION, ANNEXURE-2 BUILDING, I FLOOR, BBMP, NR SQUARE, BENGALURU - 560 002. 18. THE EXECUTIVE ENGINEER WATER RESOURCES, MINOR IRRIGATION DIVISION, NAZARBAD, MYSORE - 570 010. 19. THE EXECUTIVE ENGINEER MINOR IRRIGATION AND GROUND WATER DEVELOPMENT NAZARBAD, MYSORE - 570 010. 20. THE CHIEF ENGINEER NATIONAL HIGHWAY PWP AND IWTD BENGALURU - 560 001. 21. THE MANAGING DIRECTOR, KRISHNA BHAGYA JALA NIGAM LIMITED NO.30, NRUPATHUNGA ROAD, BENGALURU - 560 001. 22. THE EXECUTIVE ENGINEER RAJARAJESHWARI NAGARA DIVISION BBMP OFFICE

- 104 - NEAR CHOWDESHWARI BUS STOP MATHIKERE BENGALURU - 560 054. 23. THE EXECUTIVE ENGINEER PWP & IWTD FORT ROAD, BALLARI - 583 104

24.

THE EXECUTIVE ENGINEER PWP & IWTD KALABURAGI - 585 102. 25. THE CHIEF ENGINEER, KARNATAKA ROAD DEVELOPMENT CORPORATION LTD., 16/J, 1ST FLOOR, MILLER TANK BED AREA, THIMMAIAH ROAD CROSS, BENGALURU - 560 052. 26. THE EXECUTIVE ENGINEER KARNATAKA NEERAVARI NIGAM LTD., UBP DIVISION-4, HOSADURGA - 577 527. 27. THE EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM LIMITED (CNNL) KCD DIVISION, T.NARASIPURA - 571 124 MYSORE DISTRICT.

28.

THE EXECUTIVE EGNINEER KARNATAKA NEERAVARI NIGAM LIMITED, 5 UTP DIVISION HONNALI - 577 217. 29. THE COMMISSIONER, DAVENGERE HARIHARA URBAN DEVELOPMENT AUTHORITY SHRI D.DEVARAJ URS LAYOUT,

- 105 - A BLOCK, P.B.ROAD, DAVENGERE - 577 002. 30. THE COMMISSIONER MYSORE CITY CORPORATION SAYAJIRAO ROAD, MYSORE - 570 024. 31. THE EXECUTIVE ENGINER, MYSORE CITY CORPORATION MYSORE - 570 024. 32. THE EXECUTIVE ENGINEER MYSORE URBAN DEVELOPMENT AUTHORITY (MUDA), JLB ROAD, MYSORE - 570 005. 33. THE EXECUTIVE ENGINEER PWP & IWTD DIVISION MYSORE - 570 010. 34. THE EXECUTIVE ENGINEER PWP & IWTD DIVISION COURT ROAD, SIDDHARTHANAGAR, CHAMARAJANAGAR - 571 313. RESPONDENTS

(BY SRI. HEMA KUMAR, AGA FOR R1, R5, R9 TO R12; SRI. MADANAN PILLAI, CGC FOR R2; SRI. ARAVIND V CHAVAN, ADVOCATE FOR R3, R4, R6 & R8; SRI. PRASHANTH CHANDRA, ADVOCATE FOR R-13 TO R-17; VIDE ORDER DATED 18.08.2021, RESPONDENT NOS.14 TO 34 ARE DELETED)

THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO a) 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 12 HAVE NO JURI ICTION TO EITHER ISSUE NOTICE

- 106 - OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE PROVISIONS OF THE GST ACT DATED 01.07.2017 PRODUCED AS ANNEXURE-H1 & ANNEXURE-H2; b) DECLARE THAT THE PROVISIONS OF SECTION 7(3) R/W CLAUSE 6 OF SCHEDULE II OF THE GST ACT IS ULTRA VIRES ARICLE 366 (12A), (26A), (29A) (b) AND (f) THE CONSTITUTION IN VIEW OF AND SETTLED PRINCIPLES OF LAW LAID DOWN BY THE HON'BLE SUPREME COURT REGARDING 'WORKS CONTRACT' AND CONSEQUENTLY THAT THE RESPONDENT NOS.4 TO 12 HAVE NO JURI ICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE PROVISIONS OF THE GST ACT FOR 'WORKS CONTRACT' ENTERED INTO POST 01.07.2017 i.e., AFTER THE GST ACT CAME INTO EFFECT WHICH IS PRODUCED AS ANNEXURE-H1 AND ANNEXURE-H2; AND c) DIRECT THE RESPONDENT NO.1 TO CONSIDER THE REPRESENTATIONS AS PER ANNEXURES-C1, C2 AND C3 ALL DATED 24.11.2018 IN TANDEM WITH ANNEXURES-D, E1 TO E6; AND d) DECLARE THAT, GST BEING AN INDIRECT TAX IS BASED ON THE CONCEPT OF COLLECT AND PAY, AND THE LIABILITY TO PAY IS ON THE TAXABLE PERSON AFTER COLLECTING IT FROM RECIPIENT OF GOODS OR SERVICES i.e., FROM THE EMPLOYER OF WORKS CONTRACT (RESPONDENT NOS.11 TO 29) AND HENCE DIRECT RESPONDENT NOS.13 TO 34 TO PAY / REFUND THE TAX AMOUNTS TO SOME OF THE PETITIONERS WHO HAVE ALREADY PAID GST WITHOUT COLLECTING IT FOR CONTRACTS ENTERED INTO WITH RESPONDENT NOS.13 TO 34; e) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE.

IN W.P.NO.19719 OF 2022

BETWEEN:

M/S BNN CONSTRUCTIONS PVT. LTD., A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 2013 HAVING ITS OFFICE AT NO. B-3, 10TH CROSS, MANYATHA RESIDENCY (MANYATH TECH PARK) BENGALURU - 56 0045

- 107 - (REP BY ITS MANAGING DIRECTOR SRI. NANJUNDAPPA B.N) …PETITIONER

(BY SRI.D.R.RAVISHANKAR, SENIOR COUNSEL APPEARING FOR SRI. NAVEEN GUDIKOTE S, ADVOCATE)

AND:

THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA BENGALURU - 560 001 (REP BY ADDL CHIEF SECRETARY )

THE UNION OF INDIA MINISTRY OF FINANCE NEW DELHI - 110 001 (REPRESENTED BY ITS SECRETARY )

THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGHT PLACE NEW DELHI 110 001 (REP BY SPECIAL SECRETARY )

THE PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1 QUEEN'S ROAD, VASANTHNAGAR BENGALURU - 560 001

THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THERIGE KARYALAYA 1ST MAIN ROAD, GANDHINAGAR BENGALURU - 560 009

THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES COMMERCIAL TAXES AUDIT -5.4 LGSTO-05 BENGALURU - 560 047

THE COMMERCIAL TAX OFFICER OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-56, HBR LAYOUT BENGALURU - 560 043

EXECUTIVE ENGINEER NATIONAL HIGHWAYS DIVISION PWD ANNEXE BUILDING AMBEDKAR VEEDHI, BENGALURU - 560 001

EXECUTIVE ENGINEER PWP AND IWTD CHIKABALLAPUR DIVISION M.G. ROAD CHIKABALLAPUR - 562 101

10.

EXECUTIVE ENGINEER PWD BANGALORE DIVISION PWD BUILDING AMBEDKAR VEEDHI, BENGALURU - 560 101

11.

EXECUTIVE ENGINEER PROJECT DIVISION S.S. LAYOUT SHAMANNUR ROAD, DAVANAGERE - 577 002

12.

CHIEF ACCOUNTS OFFICER VISVESVARAYA JALA NIGAM LIMITED UPPER BHADRA PROJECT NEAR D.C OFFICE V.P EXTENSION CHITRADURGA - 577 501

13.

PROJECT DIRECTOR DISTRICT URBAN DEVELOPMENT CELL D.C OFFICE CHIKKABALLAPUR - 562 101

14.

EXECUTIVE ENGINEER BHADRA CADA DIVISION MALAVAGOPPA SHIVAMOGGA - 585 231 …RESPONDENTS (BY SRI. HEMA KUMAR, AGA FOR R1; SRI. H.SHANTHI BHUSHAN, DSG1 FOR R2; SRI. JEEVAN J NEERALGI, ADVOCATE FOR R3 TO R7; NOTICE TO R8 TO R14 IS DISPENSED WITH)

THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO a) 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 PETITIONER IS CONCERNED AND CONSEQUENTLY THAT THE RESPONDENT NOS.4 TO 7 HAVE NO JURI ICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONER UNDER THE PROVISIONS OF THE GST ACT DATED 19.07.2017 AND 12.04.2017 PRODUCED AS ANNEXURE-H AND H1; b) DECLARE THE RESPONDENT NO.1 TO CONSIDER THE REPRESENTATIONS AS PER ANNEXURE-C, ANNEXURE-C-1 AND ANNEXURE-C-2 ALL DATED 24.11.2018 IN TANDEM WITH ANNEXURES-D, E to E5 C) DECLARE THAT, GST BEING AN INDIRECT TAX IS BASED ON THE CONCEPT OF COLLECT AND PAY, AND THE LIABILITY TO PAY IS ON THE TAXABLE PERSON AFTER COLLECTING IT FROM RECIPIENT OF GOODS OR SERVICES I.E., FROM THE EMPLOYER OF WORKS CONTRACT (RESPONDENT NO. 8 TO 14), AND HENCE DIRECT RESPONDENT 1 BEING THE STATE GOVERNMENT TO DIRECT THE RESPONDENTS 8 TO 14 TO PAY/ REFUND THE TAX AMOUNTS TO SOME OF THE PETITIONER WHO HAVE ALREADY PAID GST WITHOUT COLLECTING IT FROM THE RESPONDENTS 8 TO 14. d) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE.

- 110 - IN W.P.NO. 21895 OF 2022

BETWEEN:

SRI H NARAYANAPPA AGED ABOUT 55 YEARS, S/O T HANUMANTHAIAH RESIDING AT MARUTHI NILAYA 6TH CROSS 2ND MAIN ADARSHA NAGARA TUMAKURU - 572 103

SRI T L ASHOK AGED ABOUT 59 YEARS S/O T R LAKSHMAN RESIDING AT DHANALAKSHMI NILAYA 1ST MAIN 4TH B CROSS HANUMANTHAPURA TUMAKURU - 572 103

SRI T L RAJENDRA AGED ABOUT 63 YEARS S/O T R LAKSHMAN RESIDING AT DHANALAKSHMI NILAYA 1ST MAIN 4TH B CROSS HANUMANTHAPURA TUMAKURU - 572 103

SRI T A SANDEEP AGED ABOUT 29 YEARS S/O T L ASHOK RESIDING AT NO.6282/2992/A 1ST MAIN ROAD ADARSHANAGAR TUMAKURU - 572 103

M/S A S R CONSTRUCTIONS A PARTNERSHIP FIRM HAVING ITS OFFICE AT REDDY COLONY PAVAGADA, TUMAKURU - 561 202 REP BY ITS PARTNER SRI A S REDDY

C S INDHUSHEKARA AGED 39 YEARS SON OF K SOMEGOWDA M/S AKSHAYA CONSTRUCTIONS 55, CHOTTANAHALLY VILLAGE KONASALE POST KOPPA HOBLI MADDUR TALUK MANDYA - 571 419 …PETITIONERS

(BY SRI. D.R.RAVISHANKAR, SENIOR COUNSEL APPEARING FOR SRI. NAVEEN GUDIKOTE S, ADVOCATE)

AND:

THE STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA BENGALURU - 560 001 (REP BY ADDL CHIEF SECRETARY)

THE UNION OF INDIA MINISTRY OF FINANCE NEW DELHI - 110 001 (REPRESENTED BY ITS SECRETARY)

THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGHT PLACE NEW DELHI - 110 001 (REP BY SPECIAL SECRETARY)

THE PRINCIPAL COMMISSIONER OF CENTRAL TAX NO.1 QUEEN'S ROAD VASANTHNAGAR BENGALURU - 560 001

THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA VANIJYA THERIGE KARYALAYA 1ST MAIN ROAD GANDHINAGAR, BENGALURU - 560 009

SUPERINTENDENT OF CENTRAL TAXES (GST) TUMAKURU RANGE SGR COMPLEX TUMAKURU-KUNIGAL ROAD SADASHIVANAGAR TUMAKURU - 572 105. 7. COMMERCIAL TAX OFFICER DASAPPA GARDEN TUMAKURU - 572 105. 8. ASSISTANT COMMERCIAL TAX OFFICER AUDIT 6.5 DASAPPA GARDEN TUMAKURU - 572 105. 9. ASSISTANT COMMISSIONER COMMERCIAL TAXES LVO-210, MANDYA - 571 001

10.

THE EXECUTIVE ENGINEER PWP AND IWTD NO.1, SIRA ROAD MADHUGIRI TUMAKURU - 572 132. 11. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION TUMAKURU 3RD FLOOR, NEW BUILDING PWD COMPOUND KUNIGAL ROAD TUMAKURU - 572 101. 12. THE EXECUTIVE ENGINEER PWD, NH4 SIRA TUMAKURU - 572 103. 13. THE EXECUTIVE ENGINEER RURAL DEVELOPMENT & PANCHAYATHRAJ

- 113 - PMGSY PROJECT DIVISION 19TH A BLOCK BEHIND J P SCHOOK BELGAUM ROAD SHARADEVI NAGAR TUMAKURU - 572 103. 14. THE EXECUTIVE ENGINEER ZILLA PANCHAYAT ENGINEERING DIVISION NEAR CALTAX TUMAKURU - 572 102. 15. THE EXECUTIVE ENGINEER PWD DIVISION KUNIGAL MAIN ROAD OPP. POST OFFICE NEAR CALTAX TUMAKURU - 572 102. 16. KARNATAKA STATE SMALL INDUSTRIES DEVELOPMENT CORPORATION LIMITED A GOVERNMENT OF KARNATAKA UNDERTAKING AO BUILDING, SILVER JUBILEE BUILDING INDUSTRIAL ESTATE, RAJAJINAGAR BENGALURU URBAN BENGALURU - 560 010. REP BY ITS ASSISTANT GENERAL MANAGER

17.

THE AGRICULTURAL PRODUCE MARKET COMMITTEE RANEBENNUR NO.742/1 APMC BUILDING APMC YARD RANEBENNUR HAVERI - 581 115 (REP BY ITS SECRETARY)

18.

THE DEPUTY COMMISSIONER MINI VIDHANA SOUDHA TUMAKURU - 572 101. 19. KARNATAKA INDUSTRIAL AREA DEVELOPMENT BOARD

- 114 - NO.49, 4TH FLOOR EAST WING KHANIJA BHAVAN RACE COURSE ROAD BENGALURU - 560 001 REP BY ITS CHIEF EXECUTIVE ENGINEER

20.

THE EXECUTIVE ENGINEER RURAL DRINKING WATER & SANITATION 1ST FLOOR KARNATAKA SLUM DEVELOPMENT BOARD SESHADRIPURAM BENGALURU - 560 020. 21. THE EXECUTIVE ENGINEER PWD DIVISION, NEAR DC OFFICE CHITRADURGA - 577 501. 22. TOWN MUNICIPAL CORPORATION KOTE ANJENYA SWAMY TEMPLE ROAD TUMAKURU - 561 202 REP BY ITS CHIEF EXECUTIVE OFFICER

23.

THE EXECUTIVE ENGINEER CAUVERY NEERAVARI NIGAM LIMITED KUNIGAL DIVISION TUMAKURU - 572 101. 24. THE EXECUTIVE ENGINEER PANCHAYATRAJ ENGINEERING DIVISION TUMAKURU - 572 101

25.

THE EXECUTIVE ENGINEER PANCHAYATHRAJ ENGINEERING DIVISION MADHUGIRI

26.

THE EXECUTIVE ENGINEER N H DIVISION TUMAKURU - 572 101

27.

THE EXCUTIVE ENGINEER PMJSY PROJECT DIVISION SIRA - 572 103

28.

THE MANAGING DIRECTOR SMARTCITY LIMITED TUMAKURU - 572 101

29.

THE EXECUTIVE ENGINEER MINOR IRRIGATION TUMAKURU - 572 101

30.

THE EXECUTIVE ENGINEER CADA DIVISION TUMAKURU - 572 101

31.

THE EXECUTIVE ENGINEER PROJECT DIVISION SIRA - 572 103

32.

THE EXECUTIVE ENGINEER VISHVESHWARAIAH CANAL DIVISION CAUVERY NEERAVARI NIGAMA LTD., MANDYA - 571 401

33.

THE EXECUTIVE ENGINEER PWD DIVISION MANDYA - 571 401

34.

KARNATAKA LAND ARMY CORPORATION LIMITED IT WAS INCORPORATED AS A COMPANY MANDYA - 571 401 REP BY ITS CEO

35.

THE TAHASILDAR TALUK OFFICE MADDUR MANDYA - 571 401

36.

THE MUNICIPAL COMMISSIONER TOWN MUNICIPAL COUNCIL MADDUR - 571 428 MANDYA DISTRICT

37.

THE MUNICIPAL COMMISSIONER TOWN MUNICIPAL COUNCIL HOSAKOTE - 560 067 BENGALURU RURAL

38.

THE EXECUTIVE ENGINEER DESIGN & INVESTIGATION DIVISION BANNUR MANDYA - 571 401

39.

THE EXECUTIVE ENGINEER K R S M AND MIP DIVISION MANDYA - 571 401

40.

THE MUNICIPAL COMMISSIONER TOWN MUNICIPAL NELAMANGALA NELAMANGALA TOWN BANGALORE RURAL BANGALORE - 562 123

41.

THE CHIEF EXECUTIVE OFFICER TOWN PANCHAYATH NELAMANGALA BENGALURU RURAL BENGALURU - 562 123

42.

THE EXECUTIVE ENGINEER PUBLIC WORKS PORT AND INLAND WATER TRANPORT DEPARTMENT MANDYA - 571 401

…RESPONDENTS (BY SRI. HEMA KUMAR, AGA FOR R1; SRI. MADANAN PILLAI, CGC FOR R2; SRI. ARAVIND V CHAVAN, ADVOCATE FOR R3 & R4; R-10 TO R-42 IS DISPENSED WITH; SRI. JEEVAN J NEERALGI, ADVOCATE FOR R5 TO R9)

THIS WP IS FILED UNDER ARTICLE 226 OF CONSTITUTION OF INDIA PRAYING TO a) DECLARE THAT THE PROVISIONS OF

- 117 - 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 8 HAVE NO JURI ICTION 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-H DATED 19.07.2017 AND ANNEXURE-H1 DATED 12.04.2017; DIRECT THE RESPONDENT NO.1 TO CONSIDER THE REPRESENTATIONS AS PER ANNEXURE-C, ANNEXURE-C1 AND ANNEXURE-C2 ALL DATED 24.11.2018 IN TANDEM WITH ANNEXURES-D, E TO E5; AND c) DECLARE THAT, GST BEING AN INDIRECT TAX IS BASED ON THE CONCEPT OF COLLECT AND PAY, AND THE LIABILITY TO PAY IN ON THE TAXABLE PERSON AFTER COLLECTING IT FROM RECIPIENT OF GOODS OR SERVICES i.e., FROM THE EMPLOYER OF WORKS CONTRACT (RESPONDENT NOS.9 TO 42) AND HENCE DIRECT RESPONDENT NO.1 BEING THE STATE GOVERNMENT TO DIRECT THE RESPONDENT NOS.9 TO 42 TO PAY / REFUND THE TAX AMOUNTS TO SOME OF THE PETITIONERS WHO HAVE ALREADY PAID GST WITHOUT COLLECTING IT FROM THE RESPONDENT NOS.9 TO 31; d) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE.

THESE PETITIONS, COMING ON FOR FURTHER HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

- 118 - ORDER

Since common questions of law and fact arise for consideration in all these petitions, they are taken up for consideration together and disposed of by this common order. Further, since identical relief’s are sought for in the petitions, for the purpose of convenience, the relief’s sought for in W.P.9721/2019 is reproduced as under;- (a) 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 8 have no juri iction 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-H ; (b) Declare that the provisions of Section 7 (3) read with clause 6 of Schedule II of the GST Act is ultra- vires Article 366 (12A), (26A) (29A) (b) & (f) the Constitution in view of and settled principles of law laid down by the Hon’ble Supreme Court regarding “works contract” and consequently that the respondent Nos. 4 to 8 have no juri iction to either issue notice or to take any coercive steps against the Petitioners under the provisions of the GST Act for “works contract” entered into post 01.07.2017

- 119 - ie after the GST Act came into effect which is produced as Annexure H; and (c) Direct the respondent No. 1 to consider the representations as per Annexure – C-1, Annexure-C-2 and Annexure- C-3 all dated 24.11.2018 in tandem with Annexures – D, E1 to E6; and (d) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice.

The main issue involved in these petitions arises out of the grievance of the Petitioners that in view of the introduction of GST w.e.f 01.07.2017, the Petitioners who have earlier entered into “Works Contract” and had been assessed during the pre-GST regime either under the Composition scheme (COT scheme) or regular VAT assessment scheme( for short ‘the VAT scheme’) under the Karnataka Value Added Tax Act, 2003 ( for short ‘the KVAT Act’) are required and made liable to pay additional tax by way of GST after 01.07.2017, which is a huge differential tax burden not envisaged at the time of entering into agreements under the COT/KVAT schemes during the KVAT regime and as such, petitioners are before this Court by way of these petitions.

The Petitioners herein are class-I contractors who have entered into ‘works contract’ with various State Govt agencies as employers and petitioner contractors and the agreements were entered into at a point of time when the KVAT Act and Finance Act 1994 were in force. It is the contention of the Petitioners that they were registered under KVAT by obtaining TIN number and after introduction of GST from 01.07.2017, they have obtained GST registration numbers specifically and individually. Most of the Petitioners are covered under the composition scheme in terms of Section 15 read with Rule 135 of the KVAT Act except for a few Petitioners who are under the regular VAT assessment under KVAT Act. For the Petitioners who are covered under the composition scheme, the tax under KVAT Act was at 4% on the transaction value of the contract and for those who are covered under the regular VAT assessment, it was either 5% or 12% as the case may be. Under the Finance Act 1994, service tax had been exempted in respect of the Works Contract rendered to Government and statutory agencies and therefore, there was no Service Tax which was liable to be paid by the Petitioners on the

- 121 - works contract executed by them. The Petitioners who opted for the composition scheme under Section 15 were not entitled the claim input credit or CENVAT input in case of there being any inter- State purchase in the course of execution of works contract. Petitioners were filing their returns in Form 100 by paying 4% composition tax on receipts and the employers would deduct 4% tax and certificate was being issued in Form 156 of the KVAT Act and the amount which was deducted is credited to the VAT account of the Petitioners.

Petitioners contend that 01.07.2017 when the Goods and Services Tax (GST) Act came into effect/force, the works contract was treated as “deemed service” and the Petitioners were liable to pay GST at 18% from 01.07.2017 to 21.08.2017 and at 12% from 22.08.2017 onwards. It is this differential tax amount arising out of change in tax regime from VAT to GST with effect from 01.07.2017 which has resulted in a heavy burden being imposed upon the Petitioners. It is contended that there are instances where the Petitioners have already been carried out and completed the works even prior to 01.07.2017 for which inspection and invoices are yet

- 122 - to be raised or payments are yet to be received by the Petitioners. There are also instances where works have commenced and most of the work is completed but invoices are yet to be raised by means of inspection to be conducted by the designated/competent authority to such works. There are contracts which are entered prior to 01.07.2017 during the KVAT regime and works continued during GST regime, contracts which are entered prior to 01.07.2017 under the KVAT regime where works are completed and the payments are due and payable under GST regime as well as contracts for which tenders were called during VAT regime and finalized during GST regime but under old schedule of rates (SR).

It is contended that imposition or levy of indirect tax is permissible where the supplier of service is required to pay taxes after collecting the same from the recipient of service/employer of works contract. The GST moves down the supply chain till the time and at each stage, the seller pays GST for the Government and collects it from the buyer on the invoice. The Petitioners who have rendered service to the Respondent State Govt agencies, are required to collect and pay the taxes. The Petitioners had given

- 123 - representations to the 1st Respondent wherein the Petitioners have contended that the Central Government more particularly the Department of Railways has come out with a scheme for the purpose of ensuring additional burden of tax as per GST regime is absorbed by the Department while taxing under the GST. It is contended that the taxable incidence as per Act in so far as contractor is concerned is fixed and the tax on the differential amount in the invoice would have to be borne by the recipient of the service i.e., the employer. It is contended by the Petitioners that the State of Maharashtra, State of Odisha, State of Andhra Pradesh & Telangana and even in State of Karnataka the differential amount has been ordered to be paid to the contractors and that the Petitioners have to treated the same way as per principles of parity. It is contended that the Petitioners had given representations to the 1st Respondent Government to come out with guidelines to absorb the differential tax burden relating to works contract under GST. Under these circumstances, petitioners are before this Court by way of the present petition.

The respondent – State and other respondents have filed their statement of objections inter alia contending that for works contract executed prior to 01.07.2017, GST Act is inapplicable. It is contended that for works contract entered prior to 01.07.2017 where portion of the work has been executed prior to 01.07.2017 it will be taxed under erstwhile KVAT Act and for those works executed after 01.07.2017, it will be taxed under the provisions of GST Act. It is also contended that for works entered into and executed after the introduction of GST only the provisions of GST Act will be applicable. It is contended that the provisions of GST Act will be inapplicable to the portion of the work executed prior to 01.07.2017 and mere issuance of invoices after 01.07.2017, would not render work taxable under the GST Act. They have further contended that the onus is on the Petitioners to declare and pay tax under the KVAT Act on that portion of the work executed prior to 01.07.2017 and similarly declare and pay taxes on GST on that portion of the work executed after 01.07.2017. It is further contended by the Respondent that the representations / requests given by the Petitioners are under consideration by the Respondent

- 125 - No.

It is therefore submitted that there is no merit in the petitions and the same are liable to be dismissed.

Heard Sri. D.R. Ravishankar, learned Senior counsel appearing for Sri. Naveen Gudikote.S for the Petitioners and Sri. Hema Kumar, learned Additional Government Advocate for the respondent-State and the respective learned counsel appearing for the remaining respondents and perused the material on record.

On instructions, learned Senior counsel for the petitioners submitted that for the present, the challenge to the vires of the GST Act was not being pressed by the Petitioners who would be satisfied, if the respondents would act upon the petitioners’ representations/requests and absorb and pay the differential tax burden. In addition to reiterating the various contentions urged in the petitions and referring to the material on record, learned Senior counsel for the petitioners submits that the petitioners are entitled to the reliefs sought for by them and appropriate orders deserve to be passed in the present petitions. In support of his contentions, learned Senior counsel placed reliance upon the State Government

- 126 - Circulars dated 03.01.2020 and 14.12.2020 as well as upon the following decisions:- (i) City Limited – W.P.No.2804/2021 dated 22.09.2021; (ii) Dhalbaleshwar Pattnaik vs. State of Orissa – 2020 SCC Online ORI 623; (iii) Supply and Sewage Board – WP (MD) 15967 / 2020 dated 08.03.2021; (iv) Bhagawathi Construction vs. Union of India – (2022) 06 CCHGST 0359. 9. Per contra, learned AGA as well as the learned counsel for the other respondents, in addition reiterating the various contentions urged in their statement of objections submit that there is no merit in the petitions and the same are liable to be dismissed.

10.

I have given my anxious consideration to the rival submissions and perused the material on record.

11.

It is an undisputed fact that the Petitioners herein are class-I contractors who have entered into ‘works contract’ with various State Govt agencies and that the agreements were entered

- 127 - into at a point of time when the KVAT Act and Finance Act 1994 were in force. It is also not in dispute that the Petitioners are either covered under Composition scheme or regular VAT assessment and that on 01.07.2017 when the GST Act was implemented pan India, the said works contract was treated as “deemed service” and the Petitioners became liable to pay GST. It is this differential tax amount arising out of change in tax regime from VAT to GST which cast an additional tax burden on the Petitioners, which is the subject matter of the present petitions.

12.

Before adverting to the rival contentions, it is necessary to refer to the State Government Circular dated 03.01.2020, which reads as under:- "With reference to the above, your request for clarification on Tax calculation for the pre- GST period and post-GST period in the running bills of works has been examined by the GM (PF), KUIDFC and has suggested the following procedure for calculating Taxes for pre-GST period and post-CST period as follows:

Calculate the balance works to be completed in the original contract.

Derive the rate of materials, KVAT items required to complete the balance works.

Deduct the "KVAT" amount from those materials and the service tax also.

Add the applicable "GST" on those items.

Input Credit on the materials is to be arrived at and to be set at against the output GST (Billed to the Smart City) In this regard, a copy of the detailed report submitted by the Consultants M/s.S.R.& M.R. Associated, Chartered Accountants to KUIDFC on goods & service tax matters is enclosed herewith for your reference and further action in the matter."

13.

Subsequently, the State Government issued one more Circular dated 14.12.2020, which reads as under :- No: ED/212/FC2/2020 Finance Department (PC-2) KWB/CAO/AS2/AMRUT/GST/2020-21

Dated:14.12.2020

The proposal of the Administrative Department has been examined. Finance Department opines as follows:

"Karnataka Urban Water Supply & Sewerage Board, Bangalore has sought clarification on GST calculation for works contract wherein agreements were executed prior to 01.07.2017 at old schedule rate., Generally the turnover related to the supply of goods or services or both effected before 01.07.2017 (appointed date of implementation of GST) should be taxed under the provisions of the earlier laws and not GST laws. Hence the portion of the contracts which are already executed earlier to 01.07.2017 must be taxed under the erstwhile Karnataka Value Added Tax Act

- 129 - and the Service Tax Act. This turnover, in addition to the certified works, also must include the turnover related to the uncertified works which are already executed but yet to be certified. Only that portion of the contract which are executed after the implementation of the GST, i.e., after 01.07.2017 are liable to tax under the GST Act.

In case where the works contractor has in stock, materials which are purchased before 01.07.2017 and not incorporated into the contract then the contractor has to claim the transitional rebate of the taxes paid under the earlier laws and the amount eligible would be credited to the Input Tax Credit Ledger of the contractor.

With regarding to the issue of the impact of change of tax regime is concerned a detailed annexure explaining the methodology of calculation of the impart of change of tax regime along with an illustration is placed in the file. (Annexure A & 13)

Further, the tax difference should be calculated on each works separately. Based on the result obtained on calculation of the tax difference on the contract value, concerned department / Authority has to decide whether contract agreement needs to be changed or not. Hence, the applicant may be informed to submit a proposal to the concerned department from whom the contract was awarded.

(Approved by Additional Chief Secretary to Govt. Finance Department), (KGayathri) Under Secretary to Govt. Finance Department (PW Finance Cell) Chief Account Officer KUWS&D Board Bangalore

14.

Both the aforesaid Circulars came up for consideration before the co-ordinate Bench of this Court under identical

- 130 - circumstances in MAS Constructions’s case supra, wherein it was held as under:- “ The petitioner has sought for issuance of an appropriate writ to the respondent to reimburse GST amount of Rs.42,01,582/- to the petitioner and has sought for directions for payment of interest on tax dues at 18% per annum being the statutory interest rate chargeable under Section 50 of the CGST Act, 2017. 2. The petitioner submits that the respondent authority had invited bids pursuant to floating of tender and the petitioner was awarded the contract. It is further submitted that the rates that were finalised as per the bid documents included sales tax component @ 5%. It is to be noted that the tender and work orders were allotted to the petitioner on 07.12.2018 and 29.12.2018 which is admittedly after coming into force of the Goods and Services Act ("the GST Act", for short).

The petitioner submits that necessary payment at the petitioner's end of the applicable GST being statutory requirement has been made and the details of the payment are as per the table mentioned in Para 11 of the petition, which reads as under:

- 131 - Particulars Period Balance GST not paid to petitioner Renovation of Swimming pool and operation From 14/7/2019 to 30/11/2019 Rs.15,42,727 Rehabilitatio n of MG Park From 31/07/2019 to 04/08/2020 Rs.26,58,856

Total Rs.42,01,582

The petitioner submits that after having paid the applicable GST, the petitioner has made representations on 01.08.2019 vide Annexure-'F' and 27.02.2020 vide Annexure-'H', whereby the petitioner has called upon the respondent to release the GST amount. The request of the petitioner was taken note of by the respondent authority which has sought for clarification from the Karnataka Urban Infrastructure Development and Finance Corporation ("KUIDFC", for short) as per their letter dated 06.12.2019. The specific clarification that was sought is as to whether GST is required to be made good to the contractor as it was only 5% of the VAT which was provided for in the contract.

The KUIDFC by their communication dated 03.01.2020 has opined as follows:

- 132 - "With reference to the above, your request for clarification on Tax calculation for the pre-GST period and post-GST period in the running bills of works has been examined by the GM (PF), KUIDFC and has suggested the following procedure for calculating Taxes for pre-GST period and post-GST period as follows:

Calculate the balance works to be completed in the original contract.

Derive the rate of materials, KVAT items required to comp lete the balance works.

Deduct the "KVAT" amount from those materials and the service tax also.

Add the applicable "GST" on those items.

Input Credit on the materials is to be arrived at and to be set at against the output GST (Billed to the Smart City) In this regard, a copy of the detailed report submitted by the Consultants M/s.S.R. & M.R. Associated, Chartered Accountants to KUIDFC on goods & service tax matters is enclosed herewith for your reference and further action in the matter."

It is not in dispute that the respondent authority had sought for clarification from KUIDFC, communication has been made out to the respondent authority as per the letter dated 03.01.2020 in terms as noticed above.

Various other contentions are raised including that the contracts have a dispute resolution clause and accordingly, any dispute relating to the rates or as regards to the assertion of the petitioner that GST paid by him is required to be made good, is a matter to be referred in terms of the dispute resolution clause. However, the petition could be

- 133 - disposed off without recording any finding on such contention.

It is to be noticed that clarification on 03.01.2020 by the KUIDFC is clear.

The Karnataka Urban Water Supply and Sewerage Board had sought for a clarification relating to implementation of GST in relation to performance of portions of contract after coming into force of GST. The Finance Department by its clarification dated 14.12.2020 has also opined that the tax difference ought to be calculated on each of the works and necessary steps to be taken to decide as to whether contract agreement needs to be changed. While making such clarification, the nature of reconciliation of tax paid in the pre-GST regime as well as taxes as applicable relating to all taxes in post-GST regime has been taken note of. The methodology and impact of change of tax has also been referred to. This stand has been approved by the Additional Chief Secretary to Government, Finance Department. This clarification made in the context of an authority set up under a statute and taking note of the clarification made by the KUIDFC, the respondent is required to act in terms of the clarification made. 10. Further, insofar as tax component is concerned, as the contracts were entered after coming into force of the GST Act, and in light of the opinion expressed by a clarification made on 03.01.2020, the respondent is required to make good the GST after adjusting the amounts of sales tax that was provided for in the contract entered into between the petitioner and the respondent.

11.

It is further to be noticed that the tax component is an independent component which the petitioner does not retain as a profit and is a statutory payment to be made. Looking into the nature of such payment of GST, the respondent is required to honour the same in terms of the clarification dated 03.01.2020. The consideration by the respondent to be made within a period of not later than twelve weeks from the date of release of the order.

12.

Accordingly, the petition is disposed off.”

15.

So also, in the case of Dhabaleshwar Pattnaik Vs. State of Orrisa, referred to supra, certain directions have been given by the Division bench of the said Court as under:

In case of work, where the tender was invited before 01.07.2017 on the basis of SOR-2014, but payments

- 135 - made for balance work or full work after implementation of GST, the following procedure shall be followed to determine the amount payable to the works contractor; (i) Item-wise quantity of work done after 30.06.2017 (i.e. the Balance Work) an its work value as per the original agreement basing on the pre-revised SoR 2014 is to be ascertained first. (ii) The revised estimated work value for the Balance Work is to be determines 2014 is to be ascertained first. as per the Revised SoR-2014. (In case of rates of any goods or service used in execution of the balance Work not covered in the Revised SoR-2014, the tax exclusive basic value of that goods or service shall be determined by removing the embedded tax incidences of VAT, Entry Tax, Excise Duty, Service Tax, from the estimated Price/Quoted Price.)n (iii) The revised estimated work value for the Balance Work shall then be enhanced or reduced in the same proportion as that of the tender premium/discount. (iv) Finally, the applicable GST rate (5%, 12%, or 18% as the case may be) is to be added on the revised estimated work value for the Balance Work to arrive at the GST-inclusive work value for the Balance Work. (v) A model format for calculation of the GST-inclusive work value for the Balance Work is attached as Annexure. The competent authority responsible for making payment to the works contractor will determine GST inclusive work value for

- 136 - the Balance Work for which agreement executed on the basis of SoR-2014. (vi) A supplementary agreement shall be signed with the works contractor for the revised GST-inclusive work value for the Balance Work as determines above. (vii) In case the revised GST-inclusive work value for the Balance Work is more than the original agreement work value for the Balance Work, the works contractor is to be reimbursed for the excess amount. (viii) In case the revised GST-inclusive work value for the Balance Work is less than the original agreement work value for the Balance Work, the payment the works contractor is to be reduced accordingly. In case excess payment has already been made to the works contractor in pursuance of the origin agreement, the excess amount paid must be recovered from the works contractor. (ix) These procedures shall be applicable to all works contract including those executed in EPC/Turn- key/Lumpsum mode.

16.

So also, in the case of Subaya Construction’s case supra, the Madras High Court held as under:- “When the Petitioners entered into an agreement with the Respondent-Board, the contract price comprise three components viz., cost factor, profit margin and tax component. There cannot be any contest regarding the cost factor and profit margin. The tax liability will have to borne by

- 137 - the Respondent-Board. The Respondents are directed to reworking terms of the contract and entered into a revised agreement with the Petitioners. The entire exercise shall be concluded within a period of 8 weeks from the date of receipt of copy of this order”.

17.

Similarly, in Bhagwati Constructions’ case supra, the Gujarat High Court held as under:-

25.

The issue that arises for our consideration is, whether the respondents are justified in withholding the refund/reimbursement in favour of the writ-applicants.

26.

The Government of India through the Ministry of Railways, had issued an order on 27.10.2017 for the GST neutralization of the contracts. The order reads as under “Government of India Ministry Of Railways (Railway Board) New Delhi No. 2017/CE-I/CT/7/GST, dated 27.10.2017

To As per list attached Sub: Impact of GST on Existing Works Contracts

Ministry of Railways have received a number of representations from Zonal Railways, railway contractors and contractors associations with a request that the increased tax liability due to implementation of GST should be borne by railways in works contracts awarded before implementation of GST. The issue was under consideration of Board for some time. It is seen that the impact of GST varies, depending upon the type of work, business model adopted by contractor and also on the state in which these works are being carried out. The impact is

- 138 - much more in labour intensive works like P. Way linking. Earthwork etc.

Considering the above, it has been decided to make existing works contracts awarded before implementation of GST, as GST neutral after carefully taking into account the input tax credit available to the contractor, on a case to case basis, on production of documentary evidence. This exercise may involve reimbursement to contractors or recovery from contractors depending upon the tax liability of the contractor before GST and after GST including input tax credit available to the contractor after GST.

Zonal Roadways/Production Units may therefore work out modalities through a procedure order with the approval of General Manager is consultation with Principal Financial Advisor & legal cell. Following should be kept in view while framing the procedure order

1 For dealing with impact of GST is individual contracts, a supplementary agreement is to be entered in to withthe contractor in consultation with financial advisor in terms of Para 1265 of the Engineering Code.

2 A clause is to be added in the supplementary agreement to state that in case there is any further change in the GST tax structure till the date of completion of work or any error is noticed in the calculation of amount payable/recoverable till the release of Final Bill amount to contractor, the same shall be paid by the Railwaysor recovered from the contractor's bills/security deposit or any other dues of contractor with the Govt of India.

3 In case while awarding the contracts, the reasonability of rates was justified by Tender Committee considering the impact of CST, such compensation would not apply.

4 For neutralizing GST impact on the works contracts awarded before implementation of GST along withdocumentary evidence, the contractor should submit work sheet of tax liability before GST and after GST dulycertified by chartered accountant engaged by him.

The tax liability of the contractor before implementation of CST should be worked out taking into account all stipulated taxes in

- 139 - force before GST implementation i.e. Excise duty. VAT including VAT on Excise duty. Entry tax, Octroi duty, prevalent Service tax etc., irrespective of whether the same were actually paid by agency or not.

5 The rate reasonability and quantities of input materials for which ITC shall be available to the contractor, should be ensured by the executive with due care in consultation with associate finance.

6 Sample post checks of the compensation made to the contractor may be got undertaken by the GST consultant engaged by the Zonal Railways/Production Units.

7 Recovery, if any, which is required to be done from the contractors, may be regulated as per Section 171(1) of CGST Act 2017. 4. This is issued with the approval of Board (ME, FC, CRB)

(Prem Sagar Gupta) Executive Director/Civil Engineering (G)/Railway Board

27.

Pursuant to such order, the Western Railways issued a Joint Procedure Order dated 21.1.2018 laying downthe procedure for the GST neutralization based upon the policy of the Government of India. The relevant portionof the order reads thus:

“4. The review for GST neutrality is to be done on a case to case basis on the production of various detailed outin the following paragraphs of the JPO

Xxxxxxxxxxxxxxxxxx

Procedure to be followed for GST neutralization:

1 In accordance with the Railway Board's letter dated 27.10.2017 all contracts awarded prior to at 01.07:2017 and all such contracts for which tenders were opened prior to 01.07.2017 but finalized after the implementation of GST are to be considered for GST neutralization. However, if any of the tender has been finalized duly considering the impact of GST. then such contract will not be eligible for the proposed GST neutralization

2 For dealing with the impact of GST in individual contract, a Supplementary (Subsidiary) agreement is to be entered into by the Executive, with the contractor, duly vetted by Finance, in terms of Para 1265 of the Indian Railway Engineering Code A Supplementary agreement is to be signed by the Original Agreement Signing Authority or by the Authority delegated such powers (Proforma for the agreement is given in Annexure-A).

Xxxxxxxxxxxxxx

5 The contractor shall submit a work sheet for On Account/FCC bills for assessing the tax liability before andafter GST including the input tax credit available to the contractor. This shall be duly certified by the Statutory/Tax Auditor auditing the books of the contractor. The tax liability of the Contractor before implementation of GST should be worked out taking into account all stipulated taxes in force prior to the implementation of GST i.e., excise duty, VAT, including VAT on excise duty, entry tax, octroi duty, prevalent service tax etc, irrespective of whether the same were paid by the agency or not for the On Account/FCC Bills.

6 On receipt of the Account/Final contract certificate from the executive, the contractor shall submit the following documents (for the on Account/FCC to the Executive for the GST neutralization.

a. The invoice (Bill) duly segregating the GST component from the gross amount of the work executed. This should contain details of GSTIN TIN & STRN numbers-state-wise (if he is working is more than one State alongwith the worksheet.

- 141 - b. A work sheet for the tax liabilities before GST and after GST, including the list of items for which the to put Tax Credit (ITC) is available for the work. A sample copy of the work sheet is given in the Annexure-B for general guidance. The details given in this worksheet and calculations should be duly certified by Statutory/Tax Auditor auditing books of the contractor. This worksheet shall be submitted for each of the bills, which may have already been passed as per provision of para 15 of this JPO and also for all other bills being processed after the notification of the GST for the contracts falling in the categories in para 1(i) & (iii)and HO GST rates as applicable at the time of actual passing of bills will be adopted.

The worksheet shall contain details of the quantities of all input materials/services procured for the particularwork/works. The contractor shall also certify that the invoices submitted for the work have not been/will not be used for any other work to claim Input Tax Credit (ITC)/refund. The contractor shall also give a certificate thatno refund claims of GST are pending settlement with the GST authorities.

At the Railway end, the component of input materials/services for SOR/USSOR items will be checked with reference to the rate analysis available in the SOR/USSOR for NS items, the executive officer will carry out a detained rate

analysis considering the input materials/services required for executing the NS item which will be approved by JAG/Senior Scale ( independent charge)

c. The contractor shall, for the On Account/FCC bills, shall submit all the original Tax Invoices for all the inputmaterial/services procured for the particular work, enfaced with agreement number, in support of the ITC and thesame shall be duly certified by the Statutory/Tax Auditor auditing the books of the contractor.

d. The tax liability of the Contractor, before implementation of GST, shall be worked out for On Account/PCC billstaking

- 142 - into account all stipulated taxes in force before the GST implementation i.e., excise duty. VAT, includingVAT on Excise duty, entry tax, octroi duty, prevalent service tax etc.. Irrespective of whether the same were paidby the agency or not.

e. In case the contractor has procured material from unregistered vendors/suppliers the details of suchprocurement should be included in worksheet

f. The contractor shall submit copies of GST returns GSTRI, GSTR2, GSTR3, GSTR3, etc. as available on GSTNetwork from time to time.

Xxxxxxxxxxxxxx

10.

The difference of bill amount arrived at as per the old taxes (before GST) and GST, duly considering the ITC certified by the Statutory/Tax Auditor auditing the books of the contractor, shall be checked by the Executive. The tax liability of the contractor before and after implementation of the GST, submitted by the contractor, shall be recorded in the Measurement Book clearly showing--

Tax liability before GST = Rs………….

Tax liability after GST = Rs………….

Difference =(+)/(-)= Rs………….

The bill containing these details shall then be prepared as per the format given in Annexure-B and forwarded to Finance for security and prior vetting The contractors claim will then be admitted to the for passing of the Bill The difference in the tax liability before the GST and after the GST and after the GST shall be reimbursed to the contractor or recovered from the contractor as the case may be.

11.

Recovery, if any, from the contractors may be regulated as per section 171 (1) of CGST Act 2017, i.e., any reduction in the rate of tax on any supply of goods or services or the benefit of the Input Tax Credit shall be passed on to the recipient (Railways) by way of a commensurate reduction in the prices. The executive will review all the agreements to ensure that recovery is done, wherever due. The recovery shall be effected from the on account bills on hand and if no accountbills are pending the recovery shall be affected from the final bill/security deposit or any other dues.

28.

1t is germane to note that paragraph 4 of the JPOs as above provides that the review for the GST neutrality is to be done on case-to-case basis. Further, it is provided in paragraph 8.2 as above of the JPO that a supplementary agreement is to be entered in to by the executive with the contractor for dealing with the impact of the GST in individual contracts Paragraph 8.6 (b) ofthe JPO provides that the contractor will have to provide a work sheet for the tax liabilities before the GST and after the OST including the list of items for which the input tax credit is available for the work. It is further provided that the worksheet should contain the details of the quantities of the input materials/services procured for the particular works. Paragraph 8.6 (C) of the JPO further provides that the contractor shall submit the original tax invoices for all the input material/services procured for the particular work in support of the input tax credit. Paragraph 8.6 (f) of the IPO require furnishing the copies of the GST returns. Paragraph 10 of the JPO provides for calculating differential tax for the contract considering the

- 144 - input tax credit for the contract. A draft of the supplementary agreement is annexed along with the JPO

29.

From the reading of the terms of the JPO as aforesaid, the following factual position emerges (a) The calculation of the GST neutralization is envisaged separately for each contract. (b) A supplementary agreement is to be entered into by the Railways with the contractor for the purpose of GST neutralization. (c) The details of the input tax credit are to be provided by the contractor in respect of the input materials used for a particular work. (d) Reimbursement/refund is to be granted for differential tax liability taking into account for pre-GST and the post-GST tax liability. If at all the post-CST liability for a particular contract is lower than the pre-GST liability, then the amount can also be recovered from the contractor.

30.

In the case of the writ-applicants, it is not in dispute that the supplementary agreement has been entered into only with respect to the agreement dated 29.6.2017 executed in connection with the work of E-Tender No. Dy CE(C)/P&D/ADL/HMT-16. The parties to the agreement have clearly agreed to the GST neutralitiesin respect of such contract. Moreover, the writ-applicants have produced a certificate of the Chartered Accountant certifying that no GST-paid inputs have been used in the execution of the

- 145 - contract and, therefore, there was no input tax credit pertaining to this contract. Such facts are not in dispute. If that be so, then the writ-applicants are entitled to refund in terms of the order for the GST neutralization, issued by the Ministry of Railways read with the JPO and the supplementary agreement. In fact, it appears that this was also determined by the respondents themselves by generating a pay order in favour of the writ-applicants.

18.

I find considerable force in the submission made by the learned Senior counsel for the petitioners that the tax component is an independent component which the petitioners do not retain as a profit and is a statutory payment to be made; that looking into the nature of such payment of GST, the respondents/employers are required to honour the same after determining the differential tax burden, especially for the Petitioners who are before this court where “works contract” were entered prior to 01.07.2017 during KVAT regime and works are completed pre-GST but payments are made post-GST or Contracts entered prior to 01.07.2017 but partly executed pre-GST and balance work executed post-GST or Contracts for which tenders were invited during KVAT regime and finalised after 01.07.2017 under GST regime or contracts which

- 146 - were invited during KVAT regime under old schedule of rates (SR) but finalised under GST regime and that a certain procedure is required to be followed to determine the amount payable by or to the works contractors/Petitioners.

19.

In view of the aforesaid facts and circumstances and the Circulars dated 03.01.2020 and 14.12.2020, which have been followed by this Court in MAS constructions’s case supra, and also the judgments of other High Courts referred to supra rendered under identical / similar circumstances, in order to do substantial justice, I deem it just and appropriate to dispose of the present petitions by issuing appropriate directions in this regard.

20.

In the result, I pass the following:- ORDER

(i) Petitions are hereby disposed of. (ii) The Respondents-State and other Govt agencies / Respondents who have entered into works contract with the Petitioners are issued the following directions / guidelines:-

- 147 - (a) Calculate the works executed pre-GST (prior to 01.07.2017) under KVAT regime and payments received by the Petitioners. (b) The payments received by the Petitioners pre- GST for such of the works executed before 01.07.2017 are to be assessed under KVAT tax regime – either under COT or VAT scheme as applicable. (c) Calculate the balance works to be completed or completed after 01.07.2017, in the original contract. (d) Derive the rate of materials, KVAT items required or used to complete the balance works. (e) Deduct the "KVAT" amount from those materials and the service tax, if applicable. (f) Add the applicable "GST" on those items. (g) Input Credit on the materials is to be arrived at and be set off as against the output GST, for those assessed under regular VAT.

- 148 - (h) Further, the “tax difference” should be calculated on such balance works executed or to be executed after 01.07.2017 separately. (i) Based on the result obtained on calculation of the tax difference on the contract value, concerned department/authority has to decide whether agreement needs to be changed or not. (j) A supplementary agreement may be signed with the Petitioners for the revised GST-inclusive work value for the Balance Work completed or to be completed as determined above and in case the revised GST-inclusive work value for the Balance Work, completed or to be completed after 01.07.2017, is more than the original agreement work value, the Petitioners are to be paid /reimbursed, as the case may be, the differential tax amount by the concerned employer; so also, in case payments for works completed pre-GST are made post- GST, the concerned employer has to pay or reimburse, as

- 149 - the case may be, the differential tax amount, to the Petitioners. (iii) Petitioners are directed to submit comprehensive representations to the respective employers/Respondents within a period of 4 weeks from the date of receipt of a copy of this order, irrespective of whether they have completed the works pre-GST or post-GST or payments were received or yet to be received post-GST. (iv) If such representations are submitted, the respective employers/Respondents are directed to consider and dispose of the same in the light of the aforesaid directions / guidelines as expeditiously as possible and at any rate within a period of 8 weeks from the date of submission of the representations. (v) In view of the interim orders passed by this Court in the present petitions, such of the petitioners who had not filed their GST returns during the period after 01.07.2017 are permitted to file their returns / amended returns, pursuant to the calculation of the differential tax as per procedure above under GST regime, without insisting on interest or penalty or limitation.

- 150 - (vi) The GST authorities are also directed not to take precipitative action against the Petitioners for a period of 6 months from the date of receipt of a copy of this order. (vii) Liberty is reserved in favour of the petitioners to challenge any order / decision passed / taken by the respondents or the authorities, subsequent to this order and also take recourse to such remedies as available in law. JUDGE

MDS/SRL List No.: 2 Sl No.: 3