Karnataka High Court
Sri K U Manjeshwar vs State Of Karnataka on 22 November, 2024
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NC: 2024:KHC-D:17059
WP No. 101034 of 2024
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 22ND DAY OF NOVEMBER, 2024
BEFORE
THE HON'BLE MR. JUSTICE C.M. POONACHA
WRIT PETITION NO.101034 OF 2024 (T-RES)
BETWEEN:
1. SRI K. U. MANJESHWAR,
AGED ABOUT 61 YEARS,
S/O. K.UMAPATHY, RESIDING AT VAGESHNAGAR,
9TH CROSS, RANEBENNUR TALUK,
RANNEBENNUR - 581 115, HAVERI DISTRICT.
2. SRI. SANTOSH V. HIREMATH
S/O. VEERAYYA HIREMATH,
AGED ABOUT 48 YEARS,
RESIDING AT CHHATRA POST,
KAKOL TALUK, BYADGI, HAVERI - 581 115.
3. SRI MAHESH C. HAVERI,
Digitally signed
by SAROJA
HANGARAKI
S/O. CHANNABASAPPA HAVERI,
Location: High
Court of
AGED ABOUT 49 YEARS
Karnataka
RESIDING AT CHILUME, 'A' BLOCK,
3RD MAIN ROAD, VIDYANAGAR EAST,
HAVERI - 581 110.
4. SRI G.P.PRASKASHA,
S/O PUTTANAGOUDAPUTTANAGOUDRA,
AGED ABOUT 57 YEARS
RESIDING AT BRUNDAVANA NILAYA,
'B' BLOCK, 3RD MAIN, 2NDCROSS,
BASAVESHWARANAGAR,
HIREKERUR - 581 111.
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WP No. 101034 of 2024
5. SRI R. N. GANGOL S/O. NAGAPPA K. GANGOL,
AGED ABOUT 58 YEARS,
RESIDING AT ANU SADANA,
OLD MAGAD ROAD, RANEBENNUR TALUK,
HAVERI - 581 115.
6. SRI R.SIDDAGANGAPPA S/O. RAJASHEKARAIAH,
AGED ABOUT 60 YEARS
RESIDING AT NO.555, SECTOR 3,
MM EXTENSION, SHIVABASAVA NAGAR,
BELAGAVI - 590 010.
...PETITIONERS
[BY SRI NAVEEN G. S., ADVOCATE FOR
SRI MAHESH CHANDRA B.N., ADVOCATE
(APPEARED THROUGH V.C.)]
AND:
1. STATE OF KARNATAKA, DEPARTMENT OF FINANCE,
2ND FLOOR, VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI, BENGALURU - 560 001,
(REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY).
2. THE EXECUTIVE ENGINEER,
NATIONAL HIGHWAYS, DIVISION HUBBALLI,
HUBBALLI - 580 020.
3. THE EXECUTIVE ENGINEER,
PWP & IWTD HAVERI, HAVERI - 581 115.
4. THE EXECUTIVE ENGINEER,
PROJECT IMPLEMENTATION DIVISION,
PMGSY, HAVERI - 581 115.
5. THE EXECUTIVE ENGINEER,
PWD DIVISION, DAVANGERE - 577 006.
6. THE EXECUTIVE ENGINEER,
PWP & IWT DIVISION, HOSPET - 583 201.
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WP No. 101034 of 2024
7. THE COMMISSIONER,
CITY MUNICIPAL CORPORATION,
RANEBENNUR - 581 115.
8. THE EXECUTIVE ENGINEER,
PWP & IWTD, SHIVAMOGGA - 577 205.
9. THE DEPUTY COMMISSIONER,
DISTRICT URBAN DEVELOPMENT CELL,
DAVANAGERE - 577 006.
10. THE CHIEF ENGINEER,
KARNATAKA ROAD DEVELOPMENT,
CORPORATION LIMITED, NO.8,
SAMPARKASOUDHA,
OPP. TO ORION MALL, DR. RAJKUMAR ROAD,
RAJAJINAGAR, BENGALURU - 560 010.
11. THE EXECUTIVE ENGINEER,
NATIONAL HIGHWAYS, CHITRADURGA DIVISION,
CHITRADURGA - 577 501.
12. THE EXECUTIVE ENGINEER,
PWP & IWTD DIVISION,
CHIKKAMAGALURU - 577 101.
13. THE DEPUTY COMMISSIONER,
HAVERI DISTRICT, HAVERI - 581 115.
14. PROJECT DIRECTOR,
DISTRICT URBAN DEVELOPMENT CELL,
HAVERI - 581 115.
15. THE CHIEF OPERATING OFFICER,
KRRDA, 3RD FLOOR,
GRAMEENABHIVRUDHIBHAVANA,
ANANDA RAO CIRCLE, BENGALURU - 560 009.
16. THE COMMISSIONER,
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WP No. 101034 of 2024
KARNATAKA HOUSING BOARD,
3RD& 4TH FLOOR, CAUVERY BHAVAN,
KEMPEGOWDA ROAD, BENGALURU - 560 009.
17. THE COMMISSIONER,
KARNATAKA SLUM DEVELOPMENT
BOARD, NO.55, RISALDAR STREET,
SESHADRIPURAM, BENGALURU - 560 020.
...RESPONDENTS
(BY SRI SHIVAPRABHU HIREMATH, AGA FOR R1, R5;
SRI PRASHATN S. HOSMANI, ADVOCATE FOR R7;
SRI H.R.GUNDAPPA, ADVOCATE FOR R16;
SRI S.B.DODDAGOUDAR, ADVOCATE FOR R10;
SRI R.H.ANGADI, ADVOCATE FOR R11;
NOTICE ISSUED TO R2 TO R4; R6, R8, R9, R10,
R12, R13, R14, R15, R17 ARE SERVED BUT UNREPRESENTED;
V/O DATED : 8.11.2024, R18 TO R32 ARE DELETED)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
CONSTITUTION OF INDIA, PRAYING TO, ISSUE A WRIT OR SUCH
OTHER ORDER IN THE NATURE OF MANDAMUS DIRECTING THE
RESPONDENTS 2 TO 17 TO REFUND THE DIFFERENTIAL GST
AMOUNT PAID BY THE PETITIONERS FOR THE WORKS EXECUTED BY
EACH OF THE PETITIONERS RESPECTIVELY, AS PER THE
REPRESENTATIONS DATED 15.07.2023, 17.07.2023, 18.07.2023,
24.07.2023, 25.07.2023, 28.07.2023, 25.08.2023, 28.08.2023,
30.08.2023, 31.08.2023 AND 01.09.2023 GIVEN BY THE
PETITIONERS TO RESPECTIVE RESPONDENTS 2 TO 17 PRODUCED AT
ANNEXURE-B. ISSUE A WRIT OR SUCH OTHER ORDER DIRECTING
THE RESPONDENT NO.1 STATE GOVT, TO ISSUE A CIRCULAR/POLICY
TO ADDRESS THE ISSUE OF PAYMENT OF GST ON WORKS
CONTRACT WHICH ARE EXECUTED UNDER VAT REGIME WHEREIN,
GST IS NOT PAID BY THE RESPONDENT - EMPLOYERS BUT IS LEVIED
UPON AND PAID BY THE PETITIONERS CONTRACTORS TO THE GST
DEPARTMENT AND ETC.,
THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
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NC: 2024:KHC-D:17059
WP No. 101034 of 2024
CORAM: THE HON'BLE MR. JUSTICE C.M. POONACHA
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE C.M. POONACHA) The present writ petition is filed seeking for the following reliefs:
"(a) Issue a writ or such other order in the nature of mandamus directing the respondents 2 to 17 to refund the differential gst amount paid by the petitioners for the works executed by each of the petitioners respectively, as per the representations dated 15.07.2023, 17.07.2023, 18.07.2023, 24.07.2023, 25.07.2023, 28.07.2023, 25.08.2023, 28.08.2023, 30.08.2023, 31.08.2023 and 01.09.2023 given by the petitioners to respective respondents 2 to 17 produced at annexure-b (colly).
(b)Issue a writ or such other order directing the respondent no.1 state govt, to issue a circular/policy to address the issue of payment of gst on works contract which are executed under vat regime wherein, gst is not paid by the respondent - employers but is levied upon and paid by the petitioners contractors to the gst department."
2. Learned counsel for the petitioners in support of the relief sought for in the petition, submits that the -6- NC: 2024:KHC-D:17059 WP No. 101034 of 2024 various Co-ordinate Benches have considered similar questions and have granted the relief, the details of which are as follows:
i. Chandrashekaraiah Vs. State of State of Karnataka - order dated 11.04.2023 passed in W.P.No.9721/2019;
ii. Gowri Infraengineers Private Limited Vs. Karnataka SLUM Development Board and Another - order dated 13.08.2024 passed in W.P.No.8489/2023;
iii. Sri.Prasanna N Rajapurohit Vs. State of Karnataka - order dated 29.10.2024 passed in W.P.No.13167/2024.
3. Learned counsel for the respondents do not dispute the position of law that has been laid down in the aforementioned judgments as relied upon by the petitioners.
4. It is forthcoming that in the present case also the petitioners have registered under the Karnataka Value -7- NC: 2024:KHC-D:17059 WP No. 101034 of 2024 Added Tax Act, 20031 as well as the Goods and Services Tax Act2 which came into effect from 01.07.2017 and have entered into various work contracts/composite supply contracts with respondent Nos.2 to 17 during the VAT regime as also after coming into force of the GST Act. Hence it is clear that the fact situation in the present case is similar to the one decided in the cases referred to by the petitioners.
5. In view of the aforementioned, the relief sought for in the writ petition is required to be granted.
6. Hence the following:
ORDER i. The writ petition is partly allowed;1
Hereinafter referred as 'KVAT Act' 2 Hereinafter referred as 'GST Act' -8- NC: 2024:KHC-D:17059 WP No. 101034 of 2024 ii. The petitioners are given liberty to make a detailed representation to respondent Nos.2 to 17 enclosing all the necessary particulars;
iii. Upon receipt of such representation, respondent Nos.2 to 17 are directed to consider the same and refund the amount due to the petitioners, within a period of eight weeks from the date of receipt of the said representation.
Sd/-
(C.M. POONACHA) JUDGE SH/CT-ASC List No.: 1 Sl No.: 7