Karnataka High Court
M/S Kotarki Constructions Pvt Ltd And ... vs The State Of Karnataka And Ors on 27 June, 2023
Author: Suraj Govindaraj
Bench: Suraj Govindaraj
-1-
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
IN THE HIGH COURT OF KARNATAKA,
KALABURAGI BENCH
DATED THIS THE 27TH DAY OF JUNE, 2023
BEFORE
THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
WRIT PETITION NO. 200947 OF 2019 (T-RES)
C/W
WRIT PETITION NO. 201473 OF 2019 (T-RES)
WRIT PETITION NO. 201696 OF 2019 (T-RES)
WRIT PETITION NO. 204847 OF 2019 (T-RES)
WRIT PETITION NO. 223755 OF 2020 (T-RES)
WRIT PETITION NO. 226661 OF 2020 (T-RES)
WRIT PETITION NO. 226871 OF 2020 (T-RES)
WRIT PETITION NO. 200669 OF 2021 (T-RES)
IN W.P.NO.200947/2019
BETWEEN:
1. SRI.JAGANNATH B. SHEGAJI
Digitally signed by
AGED: 64 YEARS
B NAGAVENI S/O BASAVANTHRAO SHEGAJI
Location: HIGH
COURT OF RESIDENT AT PLOT NO.64 AND 66
KARNATAKA
KUVEMPUNAGAR
NEAR POLICE QUARTERS
KALABURAGI-585105
2. SRI. RAJSHEKAR MALLAPPA YENKANCHI
AGE: 49 YRS
S/O MALLAPPA
SHOP NO. 999 JEWARGI ROAD,
KALABURAGI-585102
3. SRI. ANNARAO SANNAMANI
AGED: 64 YRS
S/O IRANNA SANNAMANI
PLOT NO. 18 BEHIND SHETTY COMPLEX
-2-
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
NEAR SHAH BAZAAR
NAKA ALAND ROAD,
KALBURAGI-585101
4. SRI. BASAVARAJ V. SAJJANSHETTY
AGED: 56 YRS
S/O VIRUPAKSHAPPA
RESIDING AT NO. 3-16 SULEPETH
KALABURAGI-585324
5. SRI. GURUNANJAYYA R.V.
AGE: 40 YRS
S/O REVANASIDDAYYA
RESIDING AT HOUSE NO. 8-1305/128/263
REVANASIDDESHWARA COLONY
HUMNABAD ROAD,
KALABURAGI-585104
6. SRI. MANSOOR A. PATEL
AGE:40 YRS S/O AZEEM PATEL
RESIDING AT NO. 5-408/9
QHAMAR COLONY
KALABURAGI-585202
7. SRI. GURUSHANT V. PATIL
AGE: 48 YRS
S/O VIJAYKUMAR PATIL
RESIDING AT NO. 1/54
BHUSANOOR TALUKA ALAND
KALABURAGI DISTRICT-585302
8. SRI. MASTAN ALI PATTEDAR
AGE: 50 YRS
S/O ABDUL GANI PATTEDAR
RESIDING AT 3/11 GADI KESHAWAR
CHINCHOLLI DISTRICT
KALABURAGI-585324
9. SRI. M.N. PATIL
AGE: 58 YRS
S/O N.PATIL NAWALOJI
RESIDING AT NO. 1-1946
OPP:RAILWAY STATION
VISHAL NAGAR
KALABURAGI-585202
-3-
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
10. SRI. ASHOK BALAYYA GUTTEDAR
AGE: 57 YRS
S/O BALAYYA GUTTDAR
RESIDING AT NO. 1-866/1B/1D,
BHAGAWATHINAGAR MSK MILL ROAD,
BEHIND SANGAMESHWARA HOSPITAL
KALABURAGI-585202
11. M/S S.A. INFRASTRUCTURE ENGINEERS
AND CONTRACTORS
A PARTNERSHIP FIRM HAVING OFFICE AT
NO. 993/32/36/7,
PEACE COLONY BESIDE SABA FUNCTION HALL
HAGARA ROAD, KALABURAGI-585101
REPRESENTED BY ITS MANAGING PARTNER
SRI. SALEEM G. ATTAR
12. SRI. ANWAR MIYAN
AGE: 58 YRS
S/O SHAIK HUSSAIN KHAJA
PLOT NO. 126 DARSHANAPUR
GDA LAYOUT M.G. ROAD,
KALABURAGI-585105
13. SRI. RIYAZUDDIN PATEL
AGE: 56 YRS
S/O MOHAMMED GOUSUDDIN PATEL
RESIDING AT HOUSE NO. 5-470/15/132
PATEL MANBZIL, NEAR KCT ENGINEER COLLEGE
ISLAMABAD COLONY
KALABURAGI-585104
14. SRI. KASHINATH GUDDAPPA DEVATKAL
AGE: 61 YRS
S/O GUDDAPPA DEVATKAL
RESIDING AT NO. 1-11,
SHARANA BASAVESHWARA TEMPLE ROAD,
SHARAN NAGAR GOBBUR B.TALUKA AFZALPUR
KALABURAGI-585103
15. SRI. D.S. MARNOOR
AGE:51 YRS
S/O SHIVARAYA D.NO.
C/O P.G. KALE
-4-
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
GDA LAYOUT NO. 181 SEDUM ROAD,
KALABURAGI-585101
16. SRI. MAHANTHESH S. BALAGANUR
AGE: 45 YRS
S/O SHANKARRAO BALAGANUR
RESIDIDNG AT NO.1-891/72/4
VEERABADRESHWARA KRUPA
OLD JEVARGI ROAD, GANESH NAGAR
KALABURAGI-585102
17. SRI. BASAVARAJ G. JEVARGI
AGE: 60 YRS
S/O GURUCHARAPPA JEVARGI
RESIDING AT NO. 71/3A OLD JEVARGI ROAD,
NEAR SBM BANK
RAM MANDIR UDAY NAGAR
KALABURAGI-585102
18. SRI. HULIKANTARAYA S.M
AGE: 52 YRS
S/O SAHEBA GOUDA
RESIDING AT HOUSE NO. 1-891/75/53
VINAYAKA HOUSING SOCIETY LAYOUT
KARUNESHWAR NAGAR JEVARGI ROAD,
KALABURAGI-585102
19. SRI. MALLIKARJUN K.PATIL
AGE: 58 YRS
S/O KARNAPPA GOUDA PATIL
PLOT NO 128, JANATHA LAYOUT
KARUNESHWAR NAGAR
KALABURAGI-585102
20. SRI. BHIMSHANKAR PATIL
AGE: 53 YRS
S/O SRIMANTHRAO PATIL
RESIDING AT NO.229, NGO COLONY
NEW JEVARGI ROAD,
KALABURAGI-585102
21. SRI. MANZOOR AHMED PATEL
AGE: 67 YRS
S/O SAHIB PATEL
RESIDING AT NO. 1-1495/312,
-5-
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
BAGHAVATHI NAGAR
KALABURAGI-585202
22. SRI. SIDDANNA YASHWANTHRAO PATIL
AGE: 59 YRS
S/O YASHWANTHRAO PATIL
RESIDING AT NO. 2 NEW JEVARGI ROAD,
GODUTAI COLONY
KALABURAGI-585102
23. SRI. MOSIN AHMED PATEL
AGE: 44 YRS
S/O MANZOOR AHMED PATEL
RESIDING AT NO. 1-1495/312
BAGHAVATHI NAGAR
KALABURAGI-585202
24. SRI. RAJU NAGAPPA EMPURE
AGE: 64 YRS
S/O NAGAPPA RESIDING AT NO. 11/632/85,
BRAHMPUR, KALABURAGI-585102
25. SRI. HANUMANTHA DURGAPPA
AGE: 64 YRS
S/O DURGAPPA
RESIDING AT LIG NO. 46
SHANTHINAGAR MSK MILL ROAD,
KALABURAGI-585103
26. SRI. VIJAYAKUMAR M. SHERI
AGE: 50 YRS
S/O MAHADEVAPPA
RESIDING AT NO. 116
NEAR MADAYAL A.E. HOUSE
BANASHANKARI LAYOUT
KALABURAGI-585103
27. SRI. NAZEEMUDDIN SYED
AGE: 56 YRS
S/O QUMRUDDIN SYED
RESIDING AT AZAR NAGAR
NEAR OLD RAILWAY GATE SEDAM,
KALABURAGI DISTRICT-585222
28. SRI. S. GOPAL NAYAK
-6-
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
AGE: 54 YRS
S/O MALLAPPA NAYAK
RESIDING AT HOUSE NO. 5-1-55
ROSHAMANDI JALAL MOHALLA
SHORAPUR TOWN
YADGIR-585224
29. SRI. K.B. GUDDADAGI
AGED: 54 YRS
S/O BASAPPA GUDDADAGI
RESIDING AT PETH AMMAPUR
SHORAPUR YADGIR DISTRICT: 585290
30. SRI. K.S. AURANGABAD
AGE: 48 YRS
S/O SHARAMUDDIN AURANGABAD
NO. 2-146/36 NEAR MEHBOOB SUBHANI DARGA
MEHBOOB NAGAR COLONY
THIMMAPUR POST:SHORAPUR
YADAGIR DISTRICT: 585290
31. SRI. ABDUL RAHEEM
AGE: 45 YRS
S/O ABDUL RASOOL
NEAR HUSSAIN KHAN MASJID
MULLA MOHALLA, SHORAPUR
YADGIR-585290
32. SRI. B.M.YALGOD
AGE 63 YRS
S/O MADIVALAPPA
RESIDING AT HOUSE NO. 9/3/2
BOVIGALI, SHORAPUR
YADGIR-585290
33. SRI. SANJAY KUMAR S. MUNDE
AGE: 48
S/O M.P SHANKARA RAO
HOUSE NO. 9-8-189/2 SHANTALA
NEAR ARUNODAYA SCHOOL
BASAVANA NAGAR
BIDAR-585401
34. SRI. SHIVARAJ PHULEKAR
AGE: 54 YRS
-7-
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
S/O RAMANNA PHULEKAR
RESIDING AT NO. 9-1-174/1,
3RD CROSS BESIDE GYANASUDHA SCHOOL
SHIVNAGAR SOUTH, BIDAR-585401
35. SRI. MAHESH CHINTAMANI
AGE: 44 YRS
S/O SHAMRAO CHINTHAMANI
RESIDING AT LIG-47
BALBAWAN ROAD, KHB COLONY
BIDAR-585401
36. SRI. MAHADEV VASMATE
AGE: 59 YRS
S/O OF SANGAPPA VASMATE
RESIDING AT HOUSE NO. 9-12-511
6TH CROSS VIDYANAGAR COLONY
BIDAR-585401
37. SRI. NAGESH VASMATE
AGED: 24 YRS
S/O MAHADEV VASMATE
RESIDING AT HOUSE NO. 9-12-511
6TH CROSS VIDYANAGAR COLONY
BIDAR-585401
38. SRI. VISHWANATH BIRADAR
AGE: 50 YRS
S/O KANTAPPA
RESIDING AT NO. 1-121
SANTHPUR JONNEKERI
BIDAR-585401
39. SRI. ASHOK KARBHARI
AGE: 49 YRS
S/O MADIVALAPPA KARBHARI
RESIDING AT HOUSE NO. 9-1-577
NANDI COLONY ,BIDAR-585401
40. SRI. VEERSHETTY K. BEMBULGE
AGE: 50 YRS
S/O KASHINATHRAO BEMBULE
RESIDING AT HOUSE NO. 15-3-181/2
KUMBARWADA ROAD,
KUMBARWADA BANK COLONY
-8-
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
BIDAR-585403
41. SRI. VEERSHETTY CHIMMA
AGE: 46 YRS
S/O DOOLAPPA CHIMMA
RESIDIDNG AT HOUSE NO. 15/2/246
BASAVANAGAR COLONY
BIDAR-585401
42. SRI. SRIHARI DIGWAL
AGE: 47 YRS
S/O RAMCHANDAR RAO DIGWAL
RESIDING AT NO. 10-3-321
NARASIMHA ZARNA ROAD,
SUBHASH CHOWK
MANGALPET, BIDAR-585401
43. SRI. SANJAY KUMAR YAKATHPURE
AGE: 44 YRS
S/O SHAMRAO
CMC NO. 98/173 MAILOOR CROSS
BVB COLLEGE ROAD,
BIDAR-585403
44. SRI. BASAWARAJ KORI
AGE: 49 YRS
S/O SHARNAPPA KORI 8-10-356
SHARAN CHANDRA SADAN
DEVI COLONY
BIDAR-585401
45. SRI. MAHADEVAPPA K.PATIL
AGE: 50 YRS
S/O MAHADEVAPPA
PLOT NO. 102 ALAND ROAD,
SWAMI VIVEKANANDANAGAR
KALBURAGI-585101
46. SRI. MALLIKARJUN JAMPANI
AGE: 65 YRS
S/O MAHANTAPPA
HOUSE NO. 1-889/7C/6, SHASTRI NAGAR
JEWARGI ROAD,
KALABURAGI-585102
-9-
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
...PETITIONERS
(BY SRI. DR. RAVISHAKAR SR. COUNSEL FOR
SRI. SANDEEP VIJAYKUMAR &
SRI. NAVEEN GUDIKOTE.S .,ADVOCATES)
AND:
1. THE STATE OF KARNATAKA
FINANCE DEPARTMENT
II FLOOR
VIDHANA SOUDHA
BENGALURU-560001
(REP. BY ADDL. CHIEF SECRETARY)
2. THE GOODS AND SERVICES TAX COUNCIL
JANPATH
CONNAUGHT PLACE
NEW DELHI-110001
(REP. BY SPECIAL SECRETARY)
3. PRINCIPAL COMMISSIONER OF CENTRAL TAX
NO.1 QUEENS ROAD, VASANTHNAGAR
BENGALURU-560001
4. COMMISSIONER OF COMMERCIAL TAXES
GOVERNMENT OF KARNATAKA
VANIJAY THEREIGE KARYALAYA,
1ST MAIN ROAD, GANDHINAGAR
BENGALURU-560009
5. JOINT COMMISSIONER OF COMMERCIAL TAXES
DIVISIONAL GOODS AND SERVICES TAX OFFICE
GULBARGA DIVISION
BEHIND OLD BUS STAND
NEAR RAILWAY STATION
KALABURAGI-585102
6. OFFICE OF THE SUPERINTENDENT
OF CENTRAL TAX AND CENTRAL EXCISE
GULBARGA-A BEHIND TV STATION KAPNOOR
KALABURAGI--585104
7. GOVERNMENT OF KARNATAKA
COMMAND AREA DEVELOPMENT AUTHORITY
IRRIGATION PROJECT ZONE
- 10 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
PLOT NO.21 B.BLOCK 3RD CROSS
GDA LAYOUT KALABURAGI-585101
(REPRSTD: BY ITS EXECUTIVE ENGINEER)
8. GOVERNMENT OF KARNATAKA
R.D. PRE PROJECT DIVISION
KALABURAGI -585101
(REPRSTD BY IT EXECUTIVE ENGINEER)
9. GOVERNMENT OF KARNATAKA
RURAL WATER SUPPLY & SANITATION DIVISION
KALABURAGI-585101.
(REPRSTD: BY ITS EXECUTIVE ENGINEER)
10. OFFICE OF THE EXECUTIVE ENGINEER
KARNATAKA PUBLIC WORKS PORTS &
INLAND WATER TRANSPORT
PWD & IWTD DIVISION
KALABURAGI-585102
11. OFFICE OF THE EXECUTIVE ENGINEER
KARNATAKA PUBLIC WORKS PORTS & INLAND WATER
TRANSPORT PWD & IWTD
SEDAM DIVISION
KALABURAGI-585102
12. OFFICE THE EXECUTIVE ENGINEER
PANCHAYAT RAJ ENGINEERING ( PRE)
DIVISION
KALABURAGI-585102
13. OFFICE OF THE EXECUTIVE ENGINEER
PANCHAYAT RAJ ENGINEERING (PRE)
SEDAM DIVISIONAL
KALABURAGI DIST-585222
14. OFFICE THE EXECUTIVE ENGINEER
COMMAND AREA DEVELOPMENT AUTHORITY
IRRIGATION PROJECT ZONE
DIVISION, KALABURAGI-585102
15. OFFICE OF THE EXECUTIVE ENGINEEER
RURAL DEVELOPMENT PANCHAYAT
RAJ ENGINEERING (R.D. PRE)
PMGSY DIVISION
- 11 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
KALABURAGI-585102
16. OFFICE OF THE EXECUTIVE ENGINEER
RURAL DEVELOPMENT PANCHAYAT RAJ
ENGINEERING (R.D. PRE)
PMGSY SEDAM DIVISION
KALABURAGI DIST:-585222
17. CHINCHOLI TOWN MUCNICIPAL COUNCIL
NEAR OLD POLICE STATION,
CHINCHOLI, KALABURAGI - 585307
18. OFFICE OF THE EXECUTIVE ENGINEER
KARNATAKA RURAL ROAD DEVELOPMENT
AGENCY (KRRDA) PROJECT DIVISION,
OPP.AMBEDKAR HOSTEL, RAJAPUR ROAD,
KALABURAGI - 585105.
19. OFFICE OF THE EXECUTIVE ENGINEER
NATIONAL HIGHWAYS DIVISION,
NO.11/1844, BACK SIDE SB COLLEGE,
VIDYANAGAR,
KALABURAGI - 585103.
20. KARNATAKA NEERAVARI NIGAM LIMITED (KNNL)
A GOVT. OF KARNATAKA ENTERPRISE
OFFICE OF THE EXECUTIVE ENGINEER
IRRIGATION PROJECT ZONE, DIVISION,
KALABURAGI - 585101.
21. KALABURAGI MAHANAGARA PALIKE
OFFICE OF THE EXECUTIVE ENGINNER HALBARGA,
KALABURAGI - 585101.
22. KARNATAKA NEERAVARI NIGAM LIMITED (KNNL)
A GOVT. OF KARNATAKA ENTERPRISE
OFFICE OF THE EXECUTIVE ENGINEER
KNNL KARANJA PROJECT, KPC DIVISION-2,
BHALKI,
BIDAR - 585328.
23. KARNATAKA RURAL ROAD DEVELOPMENT
AUTHORITY (KRRDA)
3RD FLOOR, ANAND RAO CIRCLE,
GRAMEENA ABHIVRUDHI BHAVANA,
- 12 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
BENGLAURU - 560009.
24. OFFICE OF THE EXECUTIVE ENGINEER
MINOR IRRIGATION DEPARTMENT,
KALABURAGI - 585102.
25. AGRICULTURAL PRODUCE MARKETING
COMMITTEE (APMC)
JEWARGI
KALABURAGI-585310
26. AGRICULTURE PRODUCE
MARKETING COMMITTEE (APMC), ALAND
KALABURAGI DIST:585302
27. OFFICE OF THE EXECUTIVE ENGINEER
KARNATAKA PUBLIC WORKS PORTS &
INLAND WATER TRANSPORT PWP & IWTD
RAICHUR DIVISION
RAICHUR-584101
28. KRISHNA BHAGYA JALA NIGAM LTD
A GOVERNMENT OF KARNATAKA UNDERTAKING
REGISTERED OFFICE AT PWD OFFICE ANNEXE
III FLOOR K.R. CIRCLE
BENGALURU-560001
(REPRST DBY ITS MD)
29. KRISHNA BHAGYA JALA NIGAM LTD
A GOVERNMENT OF KARNATAKA UNDERTAKING
OFFICE OF THE EXECUTIVE ENGINEER
KALABURAGI-585102
30. KRISHNA BHAGYA JALA NIGAM LTD
A GOVERNMENT OF KARNATAKA UNDERTAKING
OFFICE OF THE EXECUTIVE ENGINEER
MLI DIVISION
NO. 3 BASAVANA BAGEWADI
VIJAYAPURA DIST:-586203
31. KRISHNA BHAGYA JALA NIGAM LTD
A GOVERNMENT OF KARNATAKA UNDERTAKING
OFFICE OF THE EXECUTIVE ENGINEER
MLI DIVISION NO. 2
BABALESHWAR
- 13 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
VIJAYAPURA DIST:-586102
32. URBAN DEVELOPMENT AUTHORITY, GULBARGA
JEWARGI ROAD,
KALABURAGI-585102
33. OFFICE OF THE EXECUTIVE ENGINEER
MINOR IRRIGATION & GROUND WATER
DEVELOPMENT DIVISION
KALABURAGI-585102
34. OFFICE OF THE EXECUTIVE ENGINEER
KARNATAKA PUBLIC WORKS PORTS &
INLAND WATER TRANSPORT
PWP & IWTD DIVISION
OPP. SP OFFICE MANGALPET ROAD,
BIDAR-585401
35. OFFICE OF THE EXECUTIVE ENGINEER
PANCHAYAT RAJ ENGINEERING (PRE)
DIVISION BIDAR-585401
36. CITY MUNICIPAL COUNCIL BIDAR
NANDI COLONY
BIDAR-585401
37. OFFICE OF THE EXECUTIVE ENGINEER
MINOR IRRIGATION & GROUND WATER
DEVELOPMENT DIVISION
BIDAR-585401
38. DISTRICT URBAN DEVELOPMENT CELL, BIDAR
DEPUTY COMMISSIONERS OFFICE
OPP. OLD BUS STAND
BIDAR-585401
39. OFFICE OF THE EXECUTIVE ENGINEER
RURAL DRINKING WATER & SANITATION (RDWS)
DIVISION BIDAR
BIDAR-585401
40. KARNATAKA RESIDENTIAL
EDUCATIONAL INSTITUTIONS SOCIETY
NO.8, MULTI STORIED BUILDING-1
6TH AND 7TH FLOOR CUNNINGHAM ROAD,
- 14 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
BENGALURU-560052
41. KARNATAKA VETERINARY ANIMAL & FISHERIES
SCIENCE UNIVERSITY (KVA & FSU)
STATE HIGH WAY NO.15 NANDINAGAR
BIDAR-585401
42. TOWN MUNICIPAL COUNCIL, SEDAM
SEDAM KALBURAGI-585222
UNION OF INDIA
MINISTRY OF FINANCE
NEW DELHI-110001
(REPRESENTED BY ITS SECRETARY)
...RESPONDENTS
(BY SMT. MAYA T.R., HCGP FOR R1, R4, R5, R8;
SRI. GIRISH HULIMANI, ADVOCATE FOR R3, R3, R6;
SRI. JAYANANDAYYA, ADVOCATE FOR R43;
SRI. S.N. RAJENDRA., ADVOCATE FOR R5;
SRI. H.M. PATIL., ADVOCATE FOR R26;
SRI. KRUPA SAGAR PATIL., ADVOCATE FOR R28;
SRI. GOURISH S. KHASHAPUR., ADVOCATE FOR R36;
SRI. SHARANA BASAPPA K. BABSETTY., ADVOCATE FOR R40;
NOTICE TO R13, R16, R18, R20, R24, R25, R29, R33 & R2 D/W;
R7, R10, R14, R15, R19, 21 TO R27, R30 TO 32,
35, 37 TO 39, 41 & 42 ARE SERVED
THIS WRIT PETITION FILED UNDER ARTICLES 226 OF THE
CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE
PROVISION OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS
CONTRACT WHERE PROVISION OF SERVICE ARE MADE PRIOR TO
01 07 2017 IN SO FAR AS PETITIONERS ARE CONCERNED AND
CONSEQUENTLY THAT THE RESPONDENT NOS 3 TO 6 HAVE NO
JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY
COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE
PROVISION OF THE GST ACT AS PER ANNEXURE H AND ETC.
IN W.P.NO.201473/2019
BETWEEN:
1. M/S KOTARKI CONSTRUCTIONS PVT LTD
A PRIVATE LIMITED COMPANY REGISTERED
UNDER COMPANIES ACT 1956
- 15 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
HAVING ITS OFFICE AT 9-7-1343,
"VENKATADRI" UPSTAIRS
OPP. GANDHIGUNJ POLICE STATION
GANDHIGUNJ, BIDAR-585404
REPRESENTED BY ITS MD-SRI.KOTARKISHANKER
2. M/S K. PRABHU INFRA PROJECTS PVT. LTD.
A PRIVATE LIMITED COMPANY REGISTERED
UNDER COMPANIES ACT 1956,
HAVING ITS OFFICE AT 9-7-133, VENKATADRI UPSTAIRS
OPP. GANDHIGUNJ POLICE STATION
GANDHIGUNJ, BIDAR-585404
REPRESNTED BY ITS MD-
SRI. KOTARKIPRABHURAO
3. SRI. CHANDRARAYA M. DEVANAGOAN
AGED ABOUT 50 YEARS,
SON OF MALLANNA
H.NO.135, GOGI (K),
SHAHPUR TALUK, YADGIR DIST-585309
4. SRI. DILIP KUMAT BAGMAR
S/O DHARAMICHAND SHESHMAL BAGMAR,
AGED 56 YEARS,
HOUSE NO. 4/2/72,
NEAR KALAMMA TEMPLE
KABADGERA MOHALLA, SHORAPUR,
YADGIR-585224
5. SRI. SHARANAGOUDA M. SIDDAREDDY
AGED ABOUT 43 YEARS,
SON OF MALIKARJUNA VEERANNAGOUDA
NO. 29/2, BALKAI,
SHAHPUR, YADGIR-585309
6. SRI. SHIVANANDANGADI,
AGED ABOUT 44 YEARS,
SON OF SANGANNAANGADI
RESIDING AT K. TALLALLI, SHORAPUR TALUK
YADGIR DIST-585309
7. SRI. NINGANNAFOUDA B. HOSAMANI
AGED ABOUT 53 YEARS
SON OF BASAVRAJAPPA GOUDA
RESIDING AT SINGANHALLI, GOGI POST,
- 16 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
SHAHPUR TALUK, YADGIR DIST-585309
8. SRI. BABBUBIJJARGI
AGED ABOUT 38 YEARS,
SON OF IRAAPPABIJJARGI,
RESIDING OF ALMEL, SINDAGI TALUK,
VIJAYAPURA-586202
9. SRI. MAHANTESHKORI
AGED ABOUT 45 YEARS,
SON OF BASAVARAJKORI
RESIDING AT M.B.KORI,
SINDAGI VIJAYPUARA DIST-586202
10. SRI. PATEL SYED MOINUDDIN
AGED ABOUT 50 YEARS
SON OF SYED MASAN PATEL
RESIDING AT VAKEEL GERE
KARNATAKA HOUSING BOARD COLONY
KALABURAGI585105
11. SRI. MADEPPA S. DHANNUR
AGED ABOUT 58 YEARS,
SON OF SHIVLINGAPPA
RESIDING AT 11-473
DHANNUR, "SHARANANILAYA"
BRAHMPURKALABURAGI-585105
12. SRI. KUPENDRA Y. GUTTEDAR
AGED ABOUT 59 YEARS,
SON OF LATE YELLAIAHGUTTEDAR
RESIDING AT NO. 201,
SWASTIK NAGAR SEDMA ROAD,
KALABURAGI-585105
13. SRI. N.ASHOK KUMAR
SON OF NARASING RAO
AGED ABOUT 59 YEARS
A-5-105/3940, GOVINDA LAYOUT,
JANWADA ROAD, BIDAR-585401
...PETITIONERS
(BY SRI. D.R. RAVISHANKAR., SR. COUNSEL FOR
SRI. SANDEEP VIJAYKUMAR &
SRI. NAVEEN GUDIKOTES.J., ADVOCATES)
- 17 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
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
NEWDELHI 110001
(REPRESENTED BY ITS SECRETARY)
3. THE GOODS AND SERVICE TAX COUNCIL
JANPATH, CONNAUGHT PLACE,
NEW DELHI-110001
(REP BY SPECIAL SECRETARY)
4. PRINCIPAL COMMISSIONER OF CENTRAL TAX
NO.1, QUEENS ROAD, VASANTHNAGAR,
BENGALURU-560001
5. COMMISSIONER OF COMMERCIAL TAXES
GOVERNMENT OF KARNATAKA
VANIJYA THEREIGE KARYALAYA,
1ST MAIN ROAD, GANDHINAGAR,
BENGALURU-560009
6. JOINT COMMISSIONER OF COMMERCIAL TAXES
DIVISIONAL GOODS AND SERVICES TAX OFFICE
GULBARGA DIVISION, BEHIND OLD BUS STAND,
NEAR RAILWAY STATION, KALABURAGI-585102
7. OFFICE OF THE SUPERINTENDENT OF
CENTRAL TAX AND CENTRAL EXCISE,
GULBRAGA-A, BEHIND TV STATION KAPNOOR,
KALABURAGI-585101
8. KARNATAKA NEERAVARI NIGAM LIMITED (KNNL)
A GOVT OF KARNATAKA ENTERPRISE
OFFICE OF THE MANAGING DIRECTOR
4TH FLOOR, COFEE BOARD BUILDING, NO.1.
AMBEDKAR VEEDHI, BENGLAURU-560001
- 18 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
9. OFFICE OF THE EXECUTIVE ENGINEER
KARNATAKA PUBLIC WORKS PORTS &
INLAND WATRER TRANSPORT
PWP & IWTD, DIVISION,
OPP. SP OFFICE, MANGALPRT ROAD,
BIDAR-585401
10 . OFFICE OF THE EXECUTIVE ENGINER
PANCHAYAT RAJ ENGINEERING (PRE)
PMGSY DIVISION, BIDAR-585401
11 . OFFICE OF THE EXECUTIVE ENGINEER
MINOR IRRIGATION & GROUND WATER
DEVELOPMENT DIVISION,
BIDAR-585401
12 . DISTRICT URBAN DEVELOPMENT CELL
BIDAR, DEPUTY COMMISSIONERS OFFICE
OPP. OLD BUS STAND,
BIDAR-585401
13 . KARNATAKA RESIDENTIAL EDUCATIONAL
INSTITUTIONS SOCIETY
NO. 8, MULTI STORIED BUILIDNG-1
6TH AND 7TH FLOOR, CUNNINGHAM ROAD,
BENGLAURU-560052
(REP BY-EXECUTIVE ENGINEER)
14 . KRISHNA BHAGYAJALA NIGAM LTD.,
SOUTH, LI DIVISION
KHANAPUR CAMP
SHAHAPUR TAKUL
YADGIR DIST.
REP BY MANAGIND DIRECTOR
15 . GOVERNMENT OF KARNATAKA
COMMAND AREA DEVELOPMENT AUTHORITY
IRRIGATION PROJECT ZONE
PLOT NO. 21, B BLOCK, 3RD CROSS
GDA LAYOUT, KALABURAGI-585101
(REPRESENTED BY ITS EXECUTIVE ENGINEET)
16 . CHIEF ENGINEER
NATIONAL HIGHWAYS DIVISION
GOVT OF KARNATAKA,
- 19 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
BENGALURU-560001
17 . EXECUTIVE ENGINEER
NATIONAL HIGHWAYS DIVISION,
KALABURAGI-585101
18 . GOVERNMENT OF KARNATAKA
R.D.PRE PROJECT DIVISION,
KALABURAGI-585101.
(REPRESENTED BY ITS EXECUTIVE ENGINEER)
19 . GOVERNMENT OF KARNATAKA
RURAL WATRER SUPPLY & SANITATION DIVISION,
KALABURAGI-585101
(REPRESNETED BY ITS EXECUTIVE ENGINEER)
20 . OFFICE OF THE EXECUTIVE ENGINEER
KARNATAKA PUBLIC WORKS PORTS &
INLAND WATER TRANSPORT
PWD & IWTD, DIVISION,
KALABURAGI-585102.
21 . OFFICE OF THE EXECUTIVE ENGINEER
PANCHAYAT RAJ ENGINEERING (PRE)
DIVISION, KALABURAGI-585102
22 . OFFICE OF THE EXECUTIVE ENGINER
PANCHAYAT RAJ ENGINEERING (PRE)
SEDAM DIVISION,
KALABURAGI DIST: 484222
23 . OFFICE OF THE EXECUTIVE ENGINEER
COMMAND AREA DEVELOPMENT AUTHORITY
IRRIGATION PROJECT ZONE, DIVISION,
KALABURAGI-585102
24 . OFFICE OF THE EXECUTIVE ENGINEER
RURAL DEVELOPMENT PANCHAYAT RAJ
ENGINEERING (R.D PRE)
PMGSY DIVISION, KALABURAGI-585102
25 . OFFICE OF THE EXECUTIVE ENGINEER
KARNATAKA RURAL ROAD DEVELOPMENT AGENCY (KRRDA)
PROJECT DIVISION, OPP. AMBEDKAR HOSTEL,
RAJAPUR ROAD,
- 20 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
KALABURAGI-585105
26 . OFFICE OF THE EXECUTIVE ENGINEER
NATIONAL HIGHWAYS DIVISION
NO.11/1844, BACK SIDE CB COLLEGE,
VIDYANAGAR, KALABURAGI-585103
27 . KARNATAKA NEERAVARI NIGAM LIMITED (KNNL)
A GOVT OF KARNATAKA ENTERPRISE
OFFICE OF THE EXECUTIVE ENGINEER
IRRIGATION PROJECT ZONE,
DIVISION KALABURGI-585102
REP BY MANAGING DIRECTOR
28 . KARNATAKA RURAL ROAD
DEVELOPMENT AUTHORITY (KRRDA)
3RD FLOOR, ANANDRAO CIRCLE,
GRAMEENAABHIVRUDHIBHAVANA,
BENGALURU-560009.
REP BY CHAIRMAN
29 . OFFICE OF THE EXECUTIVE ENGINEER
MINOR IRRIGATION DEPARTMENT
KALABURAGI-585102
30 . KRISHNA BHAGYAJALA NIGAM LTD.,
A GOVERNMENT OF KARNATAKA UNDERTAKING
REGISTERED OFFICE AT PWD OFFICE ANNEXE,
III FLOOR, K.R.CIRCLE,
BENGALURU-560001.
(REPRESENTED BY ITS MD)
31 . KRISHNA BHAGYAJALA NIGAM LTD.,
A GOVERNMENT OF KARNATAKA UNDERTAKING
OFFICE OF THE EXECUTIVE ENGINEER
KALABURAGI-585102
...RESPONDENTS
(BY SMT. MAYA T.R., HCGP FOR R1,5,6,9,11,
15 TO 20, 23 TO 25, 28,29;
SRI. JAYANANDAYYA., CGSC FOR R2;
SRI. GIRSIH HULIMANI., ADVOCATE FOR R3, R4, R7;
SRI. S.N. RAJENDRA., ADVOCATE FOR R6;
SRI. GOURISH S. KHASHAMPUR., ADVOCATE FOR R8;
SRI. SHARANABASSAPPA K. BABSHETTY., ADVOCATE FOR R13;
- 21 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
SRI. KRUPA SAGAR PATIL, ADVOCATE FOR R30,
R12, R14, R26, AND R27 ARE SERVED)
THIS WRIT PETITION FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT THE
PROVISIONS OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS
CONTRACT WHERE PROVISIONS OF SERVICE ARE MADE PRIOR TO
01.07.2017 IN SO FAR AS PETITIONERS ARE CONCERNED AND
CONSEQUENTLY THAT THE RESPONDENT NO.3 TO 7 HAVE NO
JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY
COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE
PROVISIONS OF THE GST ACT AND ETC.
IN W.P.NO.201696/2019
BETWEEN:
1. SRI. BASAVARAJ SHARANAPPAMUKKUNI
SON OF SHARANAPPA
AGED ABOUT 49 YEARS
BALABATTI, JEEWARGI TALUK
KALABURAGI DIST-585310
2. SRI. GOLAYYA C. HIREMATH
SON OF CHANNAMALLAYYA HIREMATH
AGED ABOUT 45 YEARS,
VIDYANAGAR, JEEWARGI
KALABURAGI DIST-585310
3. SRI. VIJAY KUMAR CHAVAN
SON OF MANASINGH CHAVAN
AGED ABOUT 35 YEARS
RESIDING AT HOUSE NO. 27, SHAKTINAGAR
RAJAPUR, KALABURAGI-585105
4. SRI. KHAJAPASHA
AGED ABOUT 41 YEARS
SON OF MODI SAB,
AJAD NAGAR, LINGASGUR
RAICHUR-584122
...PETITIONERS
(BY SRI. D.R. RAVISHANKAR., SR. COUNSEL FOR
- 22 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
SRI. SANDEEP VIJAY KUMAR., ADVOCATE)
AND
1. THE STATE OF KARNATAKA
FINANCE DEPARTMENT
II FLOOR, VIDHANA SOUDHA
BENGALURU 560001
(REP BY ADDL CHIEF SECRETARY)
2. UNION OF INDIA
MINISTRY OF FINANCE
NEW DELHI-110001
(REP BY ITS SECRETARY)
3. THE GOODS AND SERVICES TAX COUNCIL
JANPATH. CONNAUGHT PLACE,
NEW DELHI-110001
(REP BY SPECIAL SECRETARY)
4. PRINCIPAL COMMISSIONER OF CENTRAL TAX
NO. 1, QUEENS ROAD, VASANTHNAGAR
BENGALURU-560001
5. COMMISSIONER OF COMMERCIAL TAXES
GOVERNMENT OF KARNATAKA
VANIJYA THEREIGE KARYALAYA 1ST MAIN ROAD,
GANDHINAGAR, BENGALURU 560009
6. JOINT COMMISSIONER OF COMMERCIAL TAXES
DIVISIONAL GOODS AND SERVICES TAX OFFICE
GULBARGA DIVISION
BEHIND OLD BUS STAND,
NEAR RAILWAY STATION
KALABURAGI-585102
7. OFFICE OF THE SUPERINTENDENT OF CENTRAL
TAX AND CENTRAL EXCISE,
GULBARGA-A, BEHIND TV STATION,
KAPNOOR KALABURAGI-585104
8. KRISHNA BHAGYA JALA NIGAM LIMITED (KBJNL)
A GOVT OF KARNATAKA ENTERPRISE
OFFICE F THE EXECUTIVE ENGINEER
KHANAPUR, YADGIR DIST-585201
- 23 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
REP BY ITS MD
9. OFFICE OF THE EXECUTIVE ENGINEER
KARNATAKA PUBLIC WORKS PORTS AND
INLAND WATER TRANSPORT
PWP & IWTD, DIVISION
VIJAYAPURA-586101
10 . OFFICE OF THE EXECUTIVE ENGINEER
KARNATAKA PUBLIC WORKS PORTS AND
INLAND WATER TRANSPORT
PWP & IWTD, DIVISION
KALABURAGI-585102
11 . THE COMMISSIONER
KALABURAGI MAHANAGARA PALIKE
KALABURAGI-585101
12 . KARNATAKA RESIDENTIAL EDUCATIONAL
INSTITUTIONS SOCIETY
NO.8, MULTI STORIED BUILDING-1
6TH AND 7TH FLOOR CUNNINGHAM ROAD
BENGALURU-560052
(REP BY ITS CHAIRMAN)
13 . KRISHNA BHAGYA JALA NIGAM LTD
MBC DIVISION, CHIGARALLI
JEEWARGI TALUK KALABURAGI-585101
(BY ITS EXECUTIVE ENGINEER)
14 . EXECUTIVE ENGINEER
KARNATAKA URBAN WATER SUPPLY AND DRAINAGE BOARD
KALABURAGI DIVISION, KALABURAGI
15 . GOVERNMENT OF KARNATAKA
R.D. PRE PROJECT DIVISIN
KALABURAGI-585101
(REPRESENTED BY ITS EXECUTIVE ENGINEER)
16 . GOVERNMENT OF KARNATAKA
RURAL WATER SUPPLY AND SANITATION DIVISION
KALABURAGI-585101
(REPRESENTED BY ITS EXECUTIVE ENGINEER)
17 . OFFICE OF THE EXECUTIVE ENGINEER
- 24 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
PANCHYAT RAJ ENGINEERING (PRE) DIVISION,
KALABURAGI-585102
18 . OFFICE OF THE EXECUTIVE ENGINEER
COMMAND AREA DEVELOPMENT AUTHRITY
IRRIGATION PROJECT ZONE, DIVISION
KALABURAGI-585102
19 . OFFICE OF THE EXECUTIVE ENGINEER
RURAL DEVELPMENT PANCHYAT RAJ ENGINEERING (R.D. PRE)
PMGSY DIVISION KALABURAGI-585102
20 . OFFICE OF THE EXECUTIVE ENGINEER
KARNATAKA RURAL ROAD DEVELOPMENT AGENCY (KRRDA)
PROJECT DIVISION,
OPP. AMBEDKAR HOSTEL
RAJAPUR ROAD
KALABURAGI-585105
21 . OFFICE OF THE EXECUTIVE ENGINEER
NATIONAL HIGHWAYS DIVISION
NO. 11/1844, BACK SIDE SB COLLEGE,
VIDYANAGAR KALABURAGI-585103
22 . KARNATAKA NEERAVARI NIGAM LIMITED (KNNL)
A GOVT OF KARNATAKA ENTERPRISE
OFFICE OF THE EXECUTIVE ENGINEER
IRRIGATION PRJECT ZONE, DIVISION
KALABURAGI-585102
23 . KARNATAKA RURAL ROAD DEVELOPMENT
AUTHORITY (KRRDA)
3RD FLR, ANAND RAO CIRCLE,
GRAMEENAABHIVRUDHI BHAVANA
BENGALURU-560009
BY ITS MANAGING DIRECTOR
24 . OFFICE OF THE EXECUTIVE ENGINEER
MINOR IRRIGATION DEPARTMENT
KALABURAGI 585102
25 . KRISHNA BHAGYA JALA NIGAM LTD
A GOVERNMENT OF KARNATAKA UNDERTAKING
REGISTERED OFFICE AT PWD FFICE ANNEXE,
III FLOOR, K.R. CIRCLE,
- 25 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
BENGALURU-560001
(REPRESENTED BY ITS MD)
26 . KRISHNA BHAGYA JALA NIGAM LTD
A GOVERNMENT OF KARNATAKA UNDERTAKING
OFFICE OF THE EXECUTIVE ENGINEER
KALABURAGI-585102
27 . URBAN DEVELOPMENT AUTHORITY
GULBARGA JEWARGI ROAD
KALABURAGI-585102
(BY ITS MANAGING DIRECTOR)
28 . OFFICE OF THE EXECUTIVE ENGINEER
MINOR IRRIGATION AND GROUND WATER
DEVELOPMENT DIVISION
KALABURAGI 585102
29 . THE COMPTROLLER
UNIVERSITY AGRICULTURAL SCIENCES
RAICHUR-586106.
30 . EXECUTIVE ENGINEER
GOVT OF KARNATAKA
HEALTH AND FAMILY WELFARE DEPARTMENT,
ANANDRAO CIRCLE
BANGALORE-560001
31 . KARNATAKA STATE POLICE HOUSING
& INFRASTRUCTURE DEVELPMENT CORPORATION
LTD NO. 59, K.S. THIMMAIAH ROAD
RICHMOND ROAD
BANGALORE-560025
...RESPONDENTS
(BY SRI. SHIVAKUMAR TENGLI., AGA FOR R1,5,6,9,10,15
16, 18 TO 20, 23,24,28,29,30
SRI. JAYANANDAYYA., CGSC FOR R2;
SRI. GIRISH HULIMANI., ADVOCATE FOR R3, R4,R7;
SRI. KRUPA SAGAR PATIL., ADVOCATE FOR R8 & R26,
R14, R16 & R22;
R11, 13,14,21,22, 27, 29, 31 ARE SERVED;
SRI. KRUPA SAGAR PATIL., ADVOCATE FOR R25)
- 26 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
THIS WRIT PETITION FILED UNDER ARTICLES 226 OF THE
CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE
PROVISIONS OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS
CONTRACT WHERE PROVISION OF SERVICE ARE MADE PRIOR TO
01.07.2017 IN SO FAR AS PETITIONERS ARE CONCERNED AND
CONSEQUENTLY THAT THE RESPONDENT NO.3 TO 7 HAVE NO
JURISDICTION TO EITHER ISSUE NOTICE OR TO TAKE ANY
COERCIVE STEPS AGAINST THE PETITIONERS UNDER THE
PROVISIONS OF THE GST ACT
IN W.P.NO.204847/2019
BETWEEN:
1. SRI. TULJARAM N. FULARE
SON OF NINGAPPA FULARE,
AGED ABOUT 62 YEARS,
RESIDING AT HOUSE NO. 9-587/8/68-C,
KHADRI CHOWK, J.R. NAGAR,
KALABURAGI-585101.
2. SRI. GIREPPA M. KATTIMANI
SON OF M.G. KATTIMANI
AGED ABOUT 57 YEARS,
RESIDING AT NO. 11-426/16,
DHANGARGALLI, BRAHMPUR,
KALABURAGI-585103.
3. SRI. SUBHASHCHANDRA C. RATHOD
SON OF CHOKLU RATHOD,
AGED ABOUT 32 YEARS,
RESIDING AT NO.1, GOBBURWADITANDA
GOBBUR B., AFZALPUR TALUK,
KALABURAGI-585265.
4. SRI. BALAJI CONSTRUCTION
PARTNERSHIP FIRM, PLOT NO.43,
MALLINATH RACHOTI,
KUVEMPU NAGAR,
KALABURAGI-585102.
(REPRESENTED BY ITS MANAGING PARTNER
SUNIL CHANDRABAN MANE).
5. SRI. CHANDRASHEKAR S. HAVERI
SON OF SANGAPPA,
- 27 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
AGED ABOUT 46 YEARS,
RESIDENT OF NO.E-613, KODEKAL,
SHORAPUR TALUK, YADAGIRI DISTRICT.
6. SRI. SYED YOUSUF
SON OF SYED LATIF
AGED ABOUT 59 YEARS,
RESIDENT OF HOUSE NO. 1-949/63/10/13,
OLD JEVARGI ROAD, SHABAZ COLONY,
KALABURAGI-585102.
7. SRI. SARMUDDIN K
SON OF KHAZA SAAB SARKHAWAS
AGED ABOUT 46 YEARS,
RESIDENT AT HOUSE NO. 11-1220/115/5,
MSK MILL ROAD, KHB COLONY, SHANTINAGAR,
KALABURAGI-585103.
8. SRI. BHIM SHETTY.C PARA
SON OF CHANDRASHETTY PARA,
AGED ABOUT 49 YEARS,
RESIDENT AT NO. 1-44,
KARKA MUKALI, CHINCHOLI TALUK,
KALABURAGI DISTRICT-585306.
9. M/S SINGADE CONSTRUCTIONS
AND INFRASTRUCTURE PVT. LTD.,
HAVING ITS OFFICE AT PLOT NO.44,
CMC NO.1-949/73/44, P AND T COLONY,
SADHSHIV NAGAR, KALABURAGI-585102.
REPRESENTED BY ITS MD
NARAYANA SINGADE.
10. SRI. NARAYANA SINGADE
SON OF SHIVANNA
AGED ABOUT 55 YEARS,
RESIDENT AT HOUSE NO.9-9-351,
BVB COLLEGE ROAD, BRAMHAPUR COLONY,
BIDAR-585403.
...PETITIONERS
(BY SRI. D.R. RAVISHANKAR., SR.COUNSEL FOR
SRI. NAVEEN G.S., ADVOCATE)
AND
- 28 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
1. THE STATE OF KARNATAKA
FINANCE DEPARTMENT, II FLOOR,
VIDHANA SOUDHA, BENGALURU-560001.
(REP. BY ADDL. CHIEF SECRETARY).
2. UNION OF INDIA
MINISTRY OF FINANCE,
NEW DELHI-110001.
(REP. BY ITS SECRETARY).
3. THE GOODS AND SERVICES TAX COUNCIL
JANPATH, CONNAUGHT PLACE,
NEW DELHI-110001.
(REP. BY SPECIAL SECRETARY).
4. PRINCIPAL COMMISSIONER OF CENTRAL TAX
NO. 1, QUEENS ROAD, VASANTHNAGAR,
BENGALURU-560001.
5. COMMISSIONER OF COMMERCIAL TAXES
GOVERNMENT OF KARNATAKA,
VANIJYA THEREIGE KARYALAYA,
1ST MAIN ROAD, GANDHINAGAR,
BENGALURU-560009.
6. JOINT COMMISSIONER OF COMMERCIAL TAXES
DIVISIONAL GOODS AND SERVICES TAX OFFICE,
GULBARGA DIVISION,
BEHIND OLD BUS STAND,
NEAR RAILWAY STATION,
KALABURAGI-585102.
7. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
LVO, BIDAR DIVISION,
BIDAR-584103.
8. OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX
AND CENTRAL EXCISE, GULBARGA-A,
BEHIND TV STATION, KAPNOOR,
KALABURAGI-585104.
9. OFFICE OF THE EXECUTIVE ENGINEER
KARNATAKA PUBLIC WORKS PORTS &
INLAND WATER TRANSPORT,
- 29 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
PWP & IWTD, DIVISION, SEDAM DIVISION,
BIDAR-584103.
10 . THE EXECUTIVE ENGINEER
KALABURAGI MAHANAGARA PALIKE,
KALABURAGI-585101.
11 . THE EXECUTIVE ENGINEER
KARNATAKA URBAN WATER SUPPLY AND
DRAINAGE BOARD, KALABURAGI DIVISION,
KALABURAGI-585101.
12 . THE EXECUTIVE ENGINEER
R.D. PRE PROJECT DIVISION,
KALABURAGI-585101.
13 . THE EXECUTIVE ENGINEER
R.D.P.R. PROJECT DIVISION,
N.R. MOHALLA, MYSORE-570007.
14 . THE EXECUTIVE ENGINEER
RURAL WATER SUPPLY & SANITATION DIVISION,
KALABURAGI-585101.
15 . OFFICE OF THE EXECUTIVE ENGINEER
PANCHAYAT RAJ ENGINEERING (PRE), DIVISION,
KALABURAGI-585102.
16 . TOWN MUNICIPAL COUNCIL
WADI, CHITHAPUR TALUK SHABAD,
KALABURAGI DISTRICT-585102.
(REPRESENTED BY ITS CEO).
17 . THE EXECUTIVE ENGINEER
P.M.G.S.Y. PROJECT DIVISION,
KALABURAGI-585102.
18 . THE EXECUTIVE ENGINEER
P.M.G.S.Y. PROJECT DIVISION,
BIDAR-584103.
19 . OFFICE OF THE EXECUTIVE ENGINEER
RURAL DEVELOPMENT PANCHAYAT
RAJ ENGINEERING (R.D. PRE),
PMGSY DIVISION, KALABURAGI-585102.
- 30 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
20 . THE COMMISSIONER
URBAN DEVELOPMENT AUTHORITY,
KALABURAGI-585102.
21 . THE COMMISSIONER
CITY MUNICIPAL COUNCIL, SHAHABAD,
KALABURAGI-585102.
22 . EXECUTIVE ENGINEER
KALABURAGI MAHANAGARA PALIKE,
KALABURAGI-585102.
23 . THE EXECUTIVE DIRECTOR
KARNATAKA RESIDENTIAL EDUCATIONAL
INSTITUTIONS SOCIETY,
GOVERNMENT OF KARNATAKA,
NO-8, MSB-1, 6TH AND 7TH FLOOR,
CUNNINGHAM ROAD,
BANGALORE-564042.
24 . THE EXECUTIVE ENGINEER
THE KARNATAKA STATE POLICE HOUSING AND
INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED,
A GOVERNMENT OF KARNATAKA COMPANY,
HAVING ITS OFFICE AT NO. 59,
RICHMOND ROAD, BANGALORE-25.
25 . THE CHIEF ENGINEER LECTRICITY
O AND M ZONE, GESCOM,
KALABURAGI-585102.
26 . THE EXECUTIVE ENGINEER
NEKRTC-CE DIVISION,
BALLARY-583103.
27 . THE CHIEF ENGINEER
KARNATAKA HOUSING BOARD,
BANGALORE-560001.
28 . THE EXECUTIVE ENGINEER
PWP AND IWTD DEPT,
BIDAR DIVISION, BIDAR-585402.
29 . THE CHIEF ENGINEER
- 31 -
NC: 2023:KHC-K:4634
WP No. 200947 of 2019 &
CONNECTED MATTERS
HEALTH AND FAMILY WELFARE DEPT,
BANGALORE-560001.
30 . SECRETARY
APMC, SEDAM,
KALABURAGI DISTRICT-585222.
31 . THE CHIEF ENGINEER
BTDA, BAGALKOTE-587101.
32 . THE REGISTRAR
VTU, BELAGAVI-590001.
33 . THE CHIEF ENGINEER
KIADB, BANGALORE-560001.
RESPONDENTS
(BY SMT: MAYA T.R., HCGP FOR R1, R5;
SRI. JAYANADAYYA., ADVOCATE FOR R4;
SRI. GIRISH HULIMANI., ADVOCATE FOR R3, R4, R8;
NOTICE TO R9 TO R23 IS D/W)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 OF THE
CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT THE
PROVISION OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS
CONTRACT WHERE PROVISIONS OF SERVCIE ARE MADE PRIOR TO
01.07.2017 VIDE ANNEXURE-H AND H2 IN SO FAR AS PETITIONERS
ARE CONCERNED AND CONSEQUENTLY THAT THE RESPODNENT
NOS.3 TO 8 HAVE NO JURISDICTION TO EITHER ISSUED NOTICE OR
TO TAKE ANY COERCIVE STEPS AGAINST THE PETITIONERS UNDER
THE PROVISIONS OF GST ACT AND ETC.
IN W.P.NO.223755/2020
BETWEEN:
1. M/S SHARADA CONSTRUCTION
CORPORATION PVT LTD.
HAVING ITS REGISTERED OFFICE AT
RS NO. 24K, WARD NO. 1 LINGAD ROAD
ARIHANT COLONY
VIJAYAPURA (BIJAPUR)-586101,
REP. BY ITS MD MR. SHANKAR MORGE
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2. SRI. SURYAKANT ALMAJE
S/O OF GANAPATH RAO ALMAJE
AGED ABOUT: 46 YEARS
RESIDING AT NO. 99/3, BUS DEPOT ROAD,
NEAR POLICE STATION AURAD-B
BIDAR DIST: 585326
3. SRI. GOPAL
S/O NAGU RATHOD
AGED ABOUT: 44 YEARS
RESIDING AT NO.E/112, YADGIR ROAD,
NEAR SEVALAL TEMPLE
DEVAPUR TANDA, HALKATTA
KALABURAGI-585225
4. SRI VIJAYKUMAR CHAVAN
SON OF MANSINGH CHAVAN
AGED ABOUT 36 YEARS,
RESIDING AT HOUSE NO 19/2, 27
SHAKTINAGAR, RAJAPUR
KALABURAGI-585105.
5. SRI MAJEEB MIYAN
SON OF MAHMOOD MIYAN
AGED ABOUT 45 YEARS,
HOUSE NO 4-343, DARGA ROAD,
SATRESHWADI UPPER LANE,
KALABURAGI-585101.
...PETITIONERS
(BY SRI. D.R.RAVISHANKAR SR. COUNSEL FOR
SRI. NAVEEN S.G. &
SRI. SANDEEP PATIL., ADVOCATES)
AND
1. THE STATE OF KARNATAKA
FINANCE DEPARTMENT
II FLOOR, VIDHANA SOUDHA,
BENGALURU 560001
(REP BY ADDL CHIEF SECRETARY)
2. UNION OF INDIA
MINISTRY OF FINANCE
NEW DELHI-110001
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(REP BY ITS SECRETARY)
3. THE GOODS AND SERVICES TAX COUNCIL
JANPATH, CONNAUGHT PLACE,
NEW DELHI-110001
(REP BY SPECIAL SECRETARY)
4. PRINCIPAL COMMISSIONER OF CENTRAL TAX
NO 1 QUEENS ROAD, VASANTH NAGAR
BENGALURU-560001
5. COMMISSIONER OF COMMERCIAL TAXES
GOVERNMENT OF KARNATAKA
VANIJYA THEREIGE KARYALAYA, 1ST MAIN ROAD,
GANDHINAGAR, BENGALURU 560009
6. JOINT COMMISSIONER OF COMMERCIAL TAXES
DIVISIONAL GOODS AND SERVICES TAX OFFICE
GULBARGA DIVISION
BEHIND OLD BUS STAND,
NEAR RAILWAY STATION
KALABURAGI-585102.
7. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
LVO, BIDAR DIVISION
BIDAR- 585401.
8. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
LVO, VIJAYAPUR DIVISION
VIJAYAPUR (BIJAPUR)-586101.
9. OFFICE OF THE SUPERINTENDENT OF
CENTRAL TAX & CENTRAL EXCISE
GULBARGA-A BEHIND TV STATION KAPNOOR
KALABURAGI-585104
10 . OFFICE OF THE EXECUTIVE ENGINEER
KARNATAKA PUBLIC WORKS PORTS &
INLAND WATER TRANSPORT
PWP & IWTD DIVISION
BIDAR-585401
11 . THE EXECUTIVE ENGINEER
KALABURAGI MAHANAGARA PALIKE
KALABURAGI-585101
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12 . THE EXECUTIVE ENGINEER
KARNATAKA PUBLIC WORKS PORT &
INLAND WATER TRANSPORT
PWP & IWTD DIVISION SEDAM -585222
13 . THE EXECUTIVE ENGINEER
RD PRE POJECT DIVISION
KALABURAGI-585101
14 . THE EXECUTIVE ENGINEER
MDP, APMC BHALKI-585328
15 . THE EXECUTIVE ENGINEER
KARNATAKA NEERAVARI NIGAM LIMITED
KPC DIVISION NO. 1 & 2
BHALKI -585328
16 . THE EXECUTIVE ENGINEER
PROJECT DIVISION
PMGSY BIDAR-585401
17 . THE EXECUTIVE ENGINEER
KRISHNA BHAGYA JALA NIGAM LIMITED
JBC DIVISION-2
BHEEMARAYANAGUDI-585287
18 . THE CHIEF OFFICER
TOWN MUNICIPAL COUNCIL
BHALKI-585328
19 . OFFICE OF THE EXECUTIVE ENGINEER
PANAHCYAT RAJ ENGINEERING (PRE)
DIVISION KALABURAGI-585102
20 . THE CHIEF ENGINEER
PIU-STATE HIGH WAY DEVELOPMENT PROJECT (SHDP)
K.R. CIRCLE BANGALORE-560001
21 . OFFICE OF THE EXECUTIVE ENGINEER
RURAL DEVELOPMENT PANCHAYAT
RAJ ENGINEERING RD PRE
PMGSY DIVISION KALABURAGI-585102
22 . THE PROJECT DIRECTOR
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DUDC BIDAR-585401
23 . THE EXECUTIVE ENGINEER
NATIONAL HIGHWAY DIVISION
KALABURAGI-585102
24 . THE EXECUTIVE ENGINEER
MINOR IRRIGATION DEPARTMENT DIVISION
BIDAR-585401
25 . THE EXECUTIVE ENGINEER
KARNATAKA ROAD, DEVELOPMENT CORPORATION
LIMITED (KRDCL)
BANGALORE-560001
...RESPONDENTS
(BY SMT. MAYA T.R., HCGP FOR R1, R5;
SRI. SUDHIR SINGH.R, VIJAPUR., DSGI FOR R2;
SRI. KRUPA SAGAR PATIL., ADVOCATE FOR R7;
SRI. GIRISH HULIMANI., ADVOCATE FOR R3, R4, R9;
SRI. K.A.KALABURAGI., ADVOCATE FOR R11,
R10, 12,13, 15,19,20,21,23,24,25 ARE SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE
PROVISIONS OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS
CONTRACT WHERE PROVISONS OF SERVICE ARE MADE PRIOR TO
01.07.2017 IN SO FAR AS THE PETITIONERS ARE CONCERNED AND
CONSEQUENTLY THAT THE RESPONDENT NO.3 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 AND ETC.
IN W.P.NO.226661/2020
BETWEEN:
SMT. SHIVALEELA S. SAJJAN
W/O OF SURESH SAJJAN
AGED ABOUT 50 YEARS
RESIDEING AT E/1/7342, INDIRA NAGAR
COURT ROAD, BEHIND GOVT PRESS,
TIMMAPUR CHOWK
KALABURAGI-585102.
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...PETITIONER
(BY SRI. D.R. RAVISHANKAR., SR. COUNSEL FOR
SRI. SANDEEP PATIL &
SRI. NAVEEN G.S., ADVOCATE)
AND
1. THE STATE OF KARNATAKA
FINANCE DEPARTMENT
II FLOOR VIDHANA SOUDHA
BENGALURU-560001
REP. BY ADDL. CHIEF SECRETARY
2. UNION OF INDIA
MINISTRY OF FINANCE
NEW DELHI
REP. BY ITS SECRETARY
3. THE GOODS AND SERVICES TAX COUNCIL
JANPATH, CONNAUGHT PLACE
NEW DELHI-110001
REP. BY SPECIAL SECRETARY
4. PRINCIPAL COMMISSIONER OF CENTRAL TAX
NO.1, QUEENS ROAD, VASANTHNAGAR
BENGALURU-560001.
5. COMMISSIONER OF COMMERCIAL TAXES
GOVERNMENT OF KARNATAKA
VANIJYA THEREIGE KARYALAYA
1ST MAIN ROAD, GANDHINAGAR
BENGALURU-560009
6. JOINT COMMISSIONER OF COMMERCIAL TAXES
DIVISIONAL GOODS AND SERVICES TAX OFFICE
GULBARGA DIVISION
BEHIND OLD BUS STAND, NEAR RAILWAY STATION
KALABURAGI-585102.
7. OFFICE OF THE SUPERINTENDENT OF
CENTRAL TAX AND CENTRAL EXCISE,
GULBARGA-A BEHIND TV STATION,
KAPNOOR KALABURAGI-585104
8. COMMERCIAL TAX OFFICER (ENF)-5
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OFFICE OF THE JOINT COMMISSIONER OF
COMMERCIAL TAXES (ENFORCEMENT), EAST ZONE
KALABURAGI-585102.
9. THE CHIEF EXECUTIVE OFFICER
KARNATAKA RURAL ROAD, DEVELOPMENT AGENCY
3RD FLOOR, RURAL DEVELOPMENT BUILDING
ANAND RAO CIRCLE
BANGALORE-560009.
10 . THE EXECUTIVE ENGINEER
KARNATAKA PUBLIC WORKS PORTS AND
INLAND WATER TRANSPORT
PWP AND IWTD, DIVISION
YADGIR-585201.
11 . THE EXECUTIVE ENGINEER
KARNATAKA PUBLIC WORKS PORTS AND
INLAND WATER TRANSPORT PROJECT DIVISION
NEAR IB KINNAL ROAD,
KOPPAL-583231
12 . THE EXECUTIVE ENGINEER
PROJECT DIVISION
PMGSY SHAHABAD ROAD,
KALABURAGI-585312.
...RESPONDENTS
(BY SMT. MAYA T.R., HCGP FOR R1,R5 & R6;
SRI. SUDHIRSINGH R. VIJAPUR., DSGI, FOR R2;
SRI. GIRISH S. HULIMANI., ADVOCATE FOR R3,R4,R7;
R8 TO R12 ARE SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE
PROVISIONS OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS
CONTRACT WHERE PROVISONS OF SERVICE ARE MADE PRIOR TO
01.07.2017 IN SO FAR AS THE PETITIONERS ARE CONCERNED AND
CONSEQUENTLY THAT THE RESPONDENT NO.3 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 AND ETC.
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CONNECTED MATTERS
IN W.P.NO.226871/2020
BETWEEN:
1. SRI. BASAVARAJ S PATIL
AGE 55 YEARS,
CLASS I CONTRACTOR
H.NO. 1-67, R/O PADASAVALI, TALUKA ALAND,
DIST. KALABURAGI
2. SRI. SANJEEV REDDY PEDDE
AGE 60 YEARS,
PWD CLASS-1 CONTRACTOR
H.NO. 4-601/32A/3, SRI NIVAS NILAY
5TH CROSS, M B NAGAR, KALABURAGI
...PETITIONERS
(BY:SRI. SANDEEP VIJAYKUMAR., ADVOCATE)
AND
1. THE STATE OF KARNATAKA
FINANCE DEPARTMENT
II FLOOR, VIDHANA SOUDHA,
BENGALURU 560 001
(REP BY ADDL CHIEF SECRETARY)
2. UNION OF INDIA
MINISTRY OF FINANCE
NEW DELHI 110 001
(REP BY SPECIAL SECRETARY)
3. THE GOODS AND SERVICE 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
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1ST MAIN ROAD, GANDHINAGAR
BENGALURU 560 009
6. OFFICE OF THE EXECUTIVE ENGINEER
PWP & IWTD , DIVISION
KALABURAGI-585102
(PANCHAYAT RAJ ENGINEERING)
...RESPONDENTS
(BY SMT. MAYA T.R., HCGP FOR R1, R5 & R6;
SRI. SUDHIRSINGH R. VIJAPUR, DSGI FOR R2;
SRI. GIRISH HULIMANI., ADVOCATE FOR R3 & R4)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE
PROVISIONS OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS
CONTRACT WHERE PROVISONS OF SERVICE ARE MADE PRIOR TO
01.07.2017 IN SO FAR AS THE PETITIONERS ARE CONCERNED AND
CONSEQUENTLY THAT THE RESPONDENT NO.3 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 AND ETC.
IN W.P.NO.200669/2021
BETWEEN:
1. SRI. SRINIVAS H. AMMAPUR
AGE 45 YEARS,
S/O HANUMANTHARAYA AMMAPUR,
PROP SRINIVAS H AMMAPUR CIVIL CONTRACTOR,
RESIDING AT SAPTHAGIRINILAYA
HOUSE NO. 2-8-197/112-115
DUDADANAL ROAD, BAGIRATH COLONY,
LINGASUGUR 584 122
RAICHUR DISTRICT
2. SRI. MALLIKARJUNA H AMMAPUR
CLASS I CONTRACTOR,
AGED ABOUT 46 YRS,
S/O HANUMANTHARAYAAMMAPUR,
RESIDING AT NO. 288/1,
GUDADANAL ROAD, BAGIRATH COLONY,
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LINGASUGUR 584 122
RAICHUR DIST
3. SRI ANIL PRASAD PANDEY
AGED ABOUT 49 YEARS,
W/O NARAYANA PRASAD PANDEY
RESIDING AT NO. 10-2/98A,
ANANDNAGAR, SB TEMPLE ROAD,
KALBURAGI 585 103
...PETITIONERS
(BY SRI. D.R. RAVISHANKAR., SR. COUNSEL FOR
SRI. NAVEEN G.S. &
SRI. SANDEEP PATIL., ADVOCATES)
AND
1. THE STATE OF KARNATAKA
FINANCE DEPARTMENT,
II FLOOR, VIDHANA SOUDHA,
BENGALURU 560 001
(REP BY ADDL CHIEF SECRETARY)
2. THE UNION OF INDIA
MINISTRY OF FINANCE
NEW DELHI 110 001
(REPRESENTED BY ITS SECRETARY)
3. THE GOODS AND SERVICES TAX COUNCIL
JANPATH, CONNAUGHT PLACE,
NEW DELHI 110 001
(REP BY SPECIAL SECRETARY)
4. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
NO.1 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
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DIVISIONAL GOODS AND SERVICES TAX OFFICE,
GULBARGA DIVISION,
BEHIND OLD BUS STAND, 'NEAR RAILWAY STATION,
KALABURAGI 585102
7. OFFICE OF THE SUPERINTENTENDENT OF CENTRAL TAX
AND COMMERCIAL TAXES
GULBARGA-A,
BEHIND TV STATION,
KAPNOOR,
KALABURAGI 585 104
8. COMMERCIAL TAX OFFICER (ENFORCEMENT-5)
OFFICE OF THE JOINT COMMISSIONER OF
COMMERCIAL TAXES (ENFORCEMENT )
EAST ZONE,
KALABURAGI 585102
9. THE ASST COMMISSIONER OF COMMERCIAL TAXES
II FLOOR, GANGA PARAMESHWARI LAYOUT,
MANTRALAYA
RAICHUR 584101
10 . THE EXECUTIVE ENGINEER
PWD-IWTD DIVISION,
RAICHUR
11 . THE CHIEF ENGINEER
PIU-SHDP PWD ANNX BUILDING,
GROUND FLOOR, K.R CIRCLE,
BANGALORE 560 001
12 . THE MANAGING DIRECTOR
KARNATAKA NEERAVARI NIGAMAN LIMITED
IV FLOOR, COFFEE BOARD,
DR AMBEDKAR VEEDHI,
BANGALORE 560 001
13 . THE EXECUTIVE ENGINEER
KARNATAKA NEERAVARINIGAMA LIMITED,
UTP DIVISION,
RANEBENNUR
14 . THE EXECUTIVE ENGINEER
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CONNECTED MATTERS
KARNATAKA NEERAVARI NIGAMA LIMITED
SLIS DIVISION NO.1,
MUNDARGI,
GADAG DISTRICT 582118
15 . THE EXECUTIVE ENGINEER
PROJECT DIVISION
NGNRY IV
BELLARY-587123
16 . THE EXECUTIVE ENGINEER
PWP AND IWTD DIVISION
YADAGIR-583225.
17 . THE EXECUTIVE ENGINEER
PROJECT DIVISION,
KRRDA OFFICE AT
NO. 1-3-136. I FLOOR,
RAICHUR 585 101
18 . THE EXECUTIVE ENGINEER
RDPR PROJECT DIVISION
N R MOHALA
MYSORE 570 007
19 . THE EXECUTIVE ENGINEER
PROJECT DIVISION
PMGSY
DAVANAGERE
20 . THE EXECUTIVE ENGINEER
RDPRE PROJECT DIVISION,
KALABURAGI
21 . THE EXECUTIVE ENGINEER
PROJECT DIVISION,
RDPR DEPARTMENT,
BANGALORE URBAN
BANGALORE 560 001
22 . THE EXECUTIVE ENGINEER
PWP AND IWTD DIVISION
TUMKUR
23 . THE EXECUTIVE ENGINEER
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WP No. 200947 of 2019 &
CONNECTED MATTERS
PROJECT DIVISION (RDPRED)
BADE KAMAN ROAD,
BIJAPUR 586101
24 . THE COMMISSIONER
KALABURAGI MAHANAGAR PALIKE
KALABURAGI 585102
25 . THE EXECUTIVE ENGINEER
KALABURAGI MAHANAGARA PALIKE
KALABURAGI 585102
...RESPONDENTS
(BY SMT. MAYA T.R., HCGP FOR R1;
SRI. SUDHIR SINGH R. VIJAPUR, DSGI
FOR R2, R5 TO R9;
SRI. GIRISH HULIMANI., ADVOCATE FOR R3,4,7;
V/O DATED1.4.2021 R10 TO R25 NOTICE IS D/W)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE
PROVISIONS OF GST ACT IS INAPPLICABLE IN RESPECT OF WORKS
CONTRACT WHERE PROVISONS OF SERVICE ARE MADE PRIOR TO
01.07.2017 IN SO FAR AS THE PETITIONERS ARE CONCERNED AND
CONSEQUENTLY THAT THE RESPONDENT NO.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 AND ETC.
THESE WRIT PETITIONS, COMING ON FOR PRELIMINARY
HEARING IN 'B' GROUP, THIS DAY, THE COURT MADE THE
FOLLOWING:
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ORDER
1. In all the above matters, the lis and the reliefs which have been sought for are more or less identical.
2. Learned counsel for the petitioner would submit that the lis is covered by the decision of a Coordinate Bench of this court in W.P. No. 9721 of 2019 and other connected matters, disposed of on 11.04.2023.
He submitted that the said order could be passed in the present matters also. There is no particular opposition by the respondents' councils.
3. Paragraph 20 of the said order is reproduced hereunder for easy reference:
"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:-
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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.
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
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NC: 2023:KHC-K:4634 WP No. 200947 of 2019 & CONNECTED MATTERS 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 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.
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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."
4. Paragraph 20 being applicable, I pass the following:
ORDER i. The writ petitions are disposed of in terms of paragraph 20 of the order dated 11.04.2023 passed in W.P. No.9721/2019 and connected matters.
Sd/-
JUDGE LN List No.: 1 Sl No.: 60