Karnataka High Court
Shri. Ravindras/O Ramachandrarao Mane vs The Government Of Karnataka on 7 February, 2025
Author: M.Nagaprasanna
Bench: M.Nagaprasanna
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WP No. 100574 of 2025
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 7TH DAY OF FEBRUARY, 2025
BEFORE
THE HON'BLE MR. JUSTICE M.NAGAPRASANNA
WRIT PETITION NO. 100574 OF 2025 (GM-RES)
BETWEEN:
SHRI. RAVINDRA S/O. RAMACHANDRARAO MANE,
AGE. 64 YEARS, OCC. CLASS-I CONTRACTOR,
RESIDING AT LAXMI KUNJ,
NEAR RAILWAY STATION,
BHAGWAN MAHAVEER ROAD,
BAGALKOT -587103.
...PETITIONER
(BY SRI SHIVARAJ S. BALLOLI, ADVOCATE)
AND:
1. THE GOVERNMENT OF KARNATAKA,
PUBLIC WORKS AND INLAND
Digitally signed
by VISHAL
WATER TRANSPORT DEPARTMENT,
NINGAPPA VIDHAN SOUDHA,
PATTIHAL
Location: High AMBEDKAR VEEDHI
Court of BENGALURU -560001,
Karnataka,
Dharwad Bench REPRESENTED BY ITS SECRETARY.
2. THE EXECUTIVE ENGINEER,
NATIONAL HIGHWAY DIVISION,
PUBLIC WORKS DEPARTMENT,
VISHWESHWAR NAGAR,
HUBLI -580032.
3. THE EXECUTIVE ENGINEER,
UPPER KRISHNA PROJECT
REHABILITATION DIVISION NO.2,
ALMATTI -586201.
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WP No. 100574 of 2025
4. THE EXECUTIVE ENGINEER,
PUBLIC WORKS DEPARTMENT,
NAVANAGAR,
BAGALKOT -587103.
...RESPONDENTS
(BY SRI SHARAD V. MAGADUM, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND
227 OF THE CONSTITUTION OF INDIA IS PRAYING TO, ISSUE A
WRIT OF CERTIORARI QUASHING THE IMPUGNED
ENDORSEMENT DATED 17/12/2024 ADDRESSED BY
RESPONDENT NO.2 BEARING NO.ENH/HBL/AB-1/CRF-
1800/2024-25/1988 VIDE ANNEXURE-H. ISSUE A WRIT OF
MANDAMUS DIRECTING RESPONDENTS TO PAY TO THE
PETITIONER THE APPLICABLE BALANCE GST AMOUNT PAYABLE
BY RESPONDENTS AS DETAILED BY THE PETITIONER IN
REPRESENTATIONS DATED 05/11/2019 AND 11/11/2024 VIDE
ANNEXURE-B, C, D, E, F AND G ALONG WITH THE ACCRUED
INTEREST THEREON AT THE RATE OF 18 PERCENT PER ANNUM
FROM THE DATE OF PAYMENT OF THE GST AMOUNT BY THE
PETITIONER TILL THE DATE OF ACTUAL REALISATION OF THE
SAME BY RESPONDENTS. PASS ANY OTHER ORDER(S) AS THIS
HON'BLE COURT MAY DEEM FIT IN THE INTEREST OF JUSTICE
AND EQUITY.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
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WP No. 100574 of 2025
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)
1. The petitioner is before this Court seeking the
following prayer:
"i. To issue a writ of certiorari quashing the
impugned endorsement dated 17/12/2024 addressed by
respondent No.2 bearing No.ENH/HBL/AB-1/CRF-
1800/2024-25/1988 vide Annexure-H.
ii. To issue a writ of mandamus directing
respondents to pay to the petitioner the applicable
balance GST amount payable by respondents as detailed
by the petitioner in representations dated 05/11/2019
and 11/11/2024 vide Annexure-B, C, D, E, F and G along
with the accrued interest thereon at the rate of 18
percent per annum from the date of payment of the GST
amount by the petitioner till the date of actual realisation
of the same by respondents.
iii. Pass any other orders as this Hon'ble Court may
deem fit in the interest of justice and equity."
2. The learned counsel for the petitioner submits
and the respondent-State admits that the issue in the lis
stands covered by the judgment rendered by the
Coordinate Bench in Writ Petition No.9721/2019 and
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connected matters, disposed on 11.04.2023, wherein the
Coordinate Bench has held as follows:
"(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:-
(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
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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 postGST, 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.
(vi) The GST authorities are also directed not to
take precipitative action against the Petitioners for a
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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."
3. Another Coordinate Bench follows the said
judgment and disposes the petition. Therefore, the petition
deserves to succeed with the same relief and the same
directions as is rendered by the Coordinate Bench (supra).
Ordered accordingly.
Sd/-
(M.NAGAPRASANNA)
JUDGE
KGK
