M Raghavendra vs. The State Of Karnataka
Held
The Court did not decide the merits of the case. Instead, it disposed of the petitions based on a submission by the petitioners' counsel. The petitioners were granted liberty to submit a representation to the Secretary of the Commercial Tax Department. The Court directed that the said authority shall consider and decide the representation by a speaking order within a specified period. The Court explicitly stated that it had not expressed any opinion on the merits of the case. Therefore, no specific findings were made on the entitlement to 18% GST on ongoing works, pending bills, or future estimates. The operative direction was to consider the representation.
Facts
The petitioners, M. Raghavendra and T.V. Ravikumarsingh, are PWD Class I contractors. They filed writ petitions seeking directions to the State of Karnataka and its various departments and agencies. Specifically, they prayed for the sanction of 18% GST on ongoing works and pending bills as of July 1, 2017. They also sought the inclusion of 18% GST in all future estimates and tender notifications for civil works. The respondents include the State of Karnataka through its departments of Water Resources and Urban Development, the Managing Director of Karnataka Neeravari Nigam, and several Executive Engineers from various divisions, as well as the Commissioner of City Corporation Davanagere.
Key Issues
1. Whether the petitioners are entitled to a direction for sanction of 18% GST on ongoing works and bills pending as on July 1, 2017, under the relevant provisions of the GST regime? 2. Whether the petitioners are entitled to a direction for inclusion of 18% GST in all future estimates and tender notifications for civil works? Petitioner's Argument: The petitioners sought directions to ensure that GST at the rate of 18% is applied to their ongoing works and pending bills from before the GST implementation date, and that it is factored into future estimates and tenders. Revenue/State's Argument: The learned Additional Government Advocate for the respondents stated that if a representation is submitted by the petitioners, it shall be dealt with in accordance with law. The judgment does not record any other specific arguments from the respondents.
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF MARCH 2019 BEFORE THE HON’BLE MR. JUSTICE ALOK ARADHE WRIT PETITION Nos.9754-9755/2019 (GM-RES)
BETWEEN:
M. RAGHAVENDRA, S/O M. GURAPPA, AGE 50 YEARS, PWD CLASS I, CONTRACTOR NO.362/B-28/2-C, SREE RAJARAJESHWARI SADANA, JAYANAGAR, B BLOCK, DAVANAGERE-577004. 2. T. V. RAVIKUMARSINGH, S/O T.N. VENKATA SINGH, AGE 45 YEARS, PWD CLASS-I, CONTRACTOR NO.361/5, ARJUU NILAYA, JAYANAGAR B BLOCK, NEAR SHAKTHINAGAR CIRCLE, DAVANAGERE-577004. ... PETITIONERS
(BY SRI BASAVARAJAIAH N., ADVOCATE)
AND:
THE STATE OF KARNATAKA, DEPARTMENT OF WATER RESOURCES, REP. BY ITS SECRETARY, VIKAS SOUDHA, BENGALURU-560001. 2
THE STATE OF KARNATAKA, DEPARTMENT OF URBAN DEVELOPMENT, REP BY ITS SECRETARY, VIKAS SOUDHA, BENGALURU-560001. 3. THE MANAGING DIRECTOR, KARNATAKA NEERAVARI NIGAM, COFFEE BOARD BUILDING, AMBEDKAR ROAD, BENGALURU-560001. 4. EXECUTIVE ENGINEER, UTP DIVISION, KARNATAKA NEERAVARI NIGAM, MAGOD ROAD, AT PO, RANEBENNUR-581115 DIST HAVERI.
EXECUTIVE ENGINEER, BHADRA CADA, ENGINEERING DIVISION, MALAVAGOPPA DIST, SHIVAMOGGA-577222.
The judgment continues below.
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