Mas Constructions vs. Hubballi Dharwad Smart City Limited

WP/2804/2021HC KarnatakaGSTCNR KAHC01039908202022 September 2021Bench: S SUNIL DUTT YADAV7 pages

For Petitioner: Sri V. Raghuraman, AdvocateFor Respondent: Sri Sidharth Baburao, Advocate for Sri J.M. Gangadhar, Advocate

AI SummaryAllowed

Held

The Court held that the respondent is required to reimburse the GST amount to the petitioner, after adjusting for the sales tax component initially provided in the contract. This reimbursement should be made within twelve weeks.

Facts

The petitioner, MAS Constructions, was awarded contracts after the GST regime came into effect. The contract rates included a sales tax component of 5%. The petitioner paid the applicable GST and sought reimbursement from the respondent, Hubballi Dharwad Smart City Limited.

Key Issues

The primary issue was whether the respondent was obligated to reimburse the GST amount paid by the petitioner, given that the contract rates included a sales tax component and the contracts were awarded post-GST.

Sections Cited

Section 50

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF SEPTEMBER 2021 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.2804/2021 (T-RES) Between: MAS Constructions, H No-5-141C, Hejamadi Block No.5, Kaup, Udupi - 574 103 (Represented by its Priprietor Mr. Sulaiman Asif, Aged about 37 years, S/o Mr. Moidu Kutti). … Petitioner (By Sri V. Raghuraman, Advocate) And: Hubballi Dharwad Smart City Limited, Rep. by its "Managing Director" F Block, 4th Floor, Survey No.121A, Opp: to Indira Glass House, IT Park, Hubballi - 580 029. ... Respondent (By Sri Sidharth Baburao, Advocate for Sri J.M. Gangadhar, Advocate) This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to direct the respondents to reimburse the service tax amount of Rs.42,01,582/- to the petitioner and etc. This Writ Petition coming on for further hearing this day, the Court made the following: 2

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 pay

The judgment continues below.

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Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.