Karnataka High Court
Sri Ashfaq S Betgeri Alias A S Betgeri vs State Of Karnataka on 21 February, 2025
Author: M.Nagaprasanna
Bench: M.Nagaprasanna
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WP No. 101017 of 2025
C/W WP No. 107663 of 2024
WP No. 107706 of 2024
WP NO. 100902 OF 2025
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 21ST DAY OF FEBRUARY, 2025
BEFORE
THE HON'BLE MR. JUSTICE M.NAGAPRASANNA
WRIT PETITION NO. 101017 OF 2025 (T-RES)
C/W
WRIT PETITION NO. 107663 OF 2024
WRIT PETITION NO. 107706 OF 2024
WRIT PETITION NO. 100902 OF 2025
IN W.P.NO. 101017/2025
BETWEEN:
M/S. BANNUR INFRASTRUCTURES PVT. LTD.,
A COMPANY INCORPORATED UNDER THE
PROVISIONS OF COMPANIES ACT, 1956
HAVING ITS REGISRERED OFFICE,
AT: CTS NO. 1210/F,
PLOT NO. 14, ADYAPAKNAGAR,
HUBBALLI- 580032.
Digitally signed by
VISHAL NINGAPPA
PATTIHAL
Location: High (REP. BY ITS DIRECTOR
Court of Karnataka,
Dharwad Bench,
Dharwad
FAKKIRA GOUDA V. POLICE GOUDARA)
...PETITIONER
(BY SRI NAVEEN G. S., ADVOCATE)
AND:
1. STATE OF KARNATAKA,
DEPARTMENT OF FINANCE,
2ND FLOOR, VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU- 560001,
REPRESENTED BY ITS
ADDITIONAL CHIEF SECRETARY.
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WP NO. 100902 OF 2025
2. THE EXECUTIVE ENGINEER,
PUBLIC WORKS DEPARTMENT,
DIVISION, HAVERI- 581110.
3. THE EXECUTIVE ENGINEER,
PUBLIC WORKS DEPARTMENT,
DIVISION DHARWAD- 580001.
...RESPONDENTS
(BY SRI SHARAD V. MAGADUM, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
THE CONSTITUTION OF INDIA IS PRAYING TO A) ISSUE A
WRIT OR SUCH OTHER ORDER IN THE NATURE OF MANDAMUS
DIRECTING RESPONDENT NO.2 AND 3 TO PAY THE
DIFFERENTIAL GST AMOUNT (BEING THE DIFFERENCE
BETWEEN GST AND VAT) BY COMPLYING WITH THE ORDER OF
THIS HON'BLE COURT IN WP NO. 9721/2019 AND OTHER
CONNECTED MATTERS DISPOSED ON 11.04.2023, FOLLOWED
BY THE ORDERS PASSED IN WP NO. 8489/2023 DATED
13-08-2024 AND WP NO. 13167/2024 DATED 29-10-2024 AS
PER THE REPRESENTATIONS DATED 25/11/2024 AND
28/11/2024 PRODUCED AT ANNEXURE-C (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 RESPONDENT NO.2 AND 3 BUT
IS LEVIED AND PAID BY THE PETITIONER TO THE GST
DEPARTMENT. C) PASS SUCH OTHER ORDERS AS MAY BE
DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE
CASE, IN THE ENDS OF JUSTICE.
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WP No. 107706 of 2024
WP NO. 100902 OF 2025
IN W.P.NO. 107663/2024
BETWEEN:
SRI. D.B. MASUR
SON OF BASAVARAJ MASUR,
AGED 59 YEARS,
ENGINEERS AND CONTRACTORS,
OFFICE AT DAKSHIN BHARAT,
HINDI PARCHAR SABHA'S
C.B. GUTTAL COMPLEX,
U.B. HILL,
DHARWAD- 508007.
...PETITIONER
(BY SRI NAVEEN G. S., ADVOCATE)
AND:
1. STATE OF KARNATAKA,
DEPARTMENT OF FINANCE,
2ND FLOOR, VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU- 560001,
REPRESENTED BY ITS
ADDITIONAL CHIEF SECRETARY.
2. THE EXECUTIVE ENGINEER,
KARNATAKA SLUM DEVELOPMENT BOARD,
(KSCBD), BELAGAVI DIVISION,
POLOT NO.1,
HOUSEING BOARD COLY,
OPPL. TEACHERS, COLONY,
OMKAR NAGAR, HINDALAGA,
BELAGAVI- 581110.
3. THE EXECUTIVE ENGINEER,
KARNATAKA STATE ROAD TRANSPORT
CORPORATION (KSRTC),
WORKS DIVISION
(CIVIL ENGINEER DIVISION),
OLD STORES BUILDING,
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WP NO. 100902 OF 2025
K.H. ROAD, SHANTINAGAR,
BENGALURU- 560027.
...RESPONDENTS
(BY SRI SHARAD V. MAGADUM, AGA FOR R1,
SRI RAVIRAJ C. PATIL, ADVOCATE FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
THE CONSTITUTION OF INDIA IS PRAYING TO, (A) ISSUE A
WRIT OR SUCH OTHER ORDER IN THE NATURE OF MANDAMUS
DIRECTING RESPONDENT NO.2 AND 3 TO REIMBURSE/PAY THE
DIFFERENTIAL GST AMOUNT (BEING THE DIFFERENCE
BETWEEN GST AND VAT) BY COMPLYING WITH THE ORDER OF
THIS HON'BLE COURT IN WP NO.9721/2019 AND OTHER
CONNECTED MATTERS DISPOSED ON 11.04.2023, FOLLOWED
BY THE ORDERS PASSED IN WP NO.8489/2023, AND WP
NO.13167/2024 AS PER THE REPRESENTATIONS DATED
27.06.2023 AND 28.03.2024 PRODUCED AT ANNEXURE-C AND
C1. (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 RESPONDENT
NO.2 AND 3 BUT IS LEVIED AND PAID BY THE PETITIONER TO
THE GST DEPARTMENT. C) PASS SUCH OTHER ORDERS AS
MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES
OF THE CASE, IN THE ENDS OF JUSTICE.
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C/W WP No. 107663 of 2024
WP No. 107706 of 2024
WP NO. 100902 OF 2025
IN W.P.NO. 107706/2024
BETWEEN:
SRI. ASHFAQ S. BETGERI @ A.S. BETGERI,
AGE. 61 YEARS, CLASS - I CONTRACTOR,
CORPORTE OFFICE AT 16,
VENKATESHWARA COMPLEX,
NEAR NTTF,
DHARWAD- 580001.
...PETITIONER
(BY SRI NAVEEN G. S., ADVOCATE)
AND:
1. STATE OF KARNATAKA,
DEPARTMENT OF FINANCE,
2ND FLOOR,
VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU- 560001,
REPRESENTED BY ITS
ADDITIONAL CHIEF SECRETARY.
2. THE REGISTRAR,
VISVESVARAYA TECHNOLOGICAL
UNIVERSITY (VTU),
BELAGAVI- 590018.
3. THE EXECUTIVE ENGINEER (CONTRACTS)
KARNATAKA STATE POLICE HOUSING,
(KSPH) AND INFRASTRUCTURE
DEVELOPMENT CORPORATION LIMITED,
IDCL 59, RICHMOND ROAD,
BANGALORE- 560025.
4. THE EXECUTIVE ENGINEER,
KARNATAKA SLUM DEVELOPMENT BOARD,
(KSDB), NO.55,
ABHAYA COMPLEX, 3RD FLOOR,
RISALDAR STREET,
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WP No. 107706 of 2024
WP NO. 100902 OF 2025
SESHADRIPURAM,
BENGALURU- 560020.
...RESPONDENTS
(BY SRI SHARAD V. MAGADUM, AGA FOR R1,
SRI ABHISHEK KUMAR,
SRI CHETAN KUMAR, ADVOCATES FOR R2,
NOTICE TO R3 IS SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
THE CONSTITUTION OF INDIA IS PRAYING TO A) ISSUE A
WRIT OR SUCH OTHER ORDER IN THE NATURE OF MANDAMUS
DIRECTING RESPONDENT NO.2 TO 4 TO PAY THE
DIFFERENTIAL GST AMOUNT (BEING THE DIFFERENCE
BETWEEN GST AND VAT) BY COMPLYING WITH THE ORDER OF
THIS HON'BLE COURT IN WP NO. 9721/2019 AND OTHER
CONNECTED MATTERS DISPOSED ON 11.04.2023, FOLLOWED
BY THE ORDERS PASSED IN WP NO. 8489/2023, AND WP NO.
13167/2024 AS PER THE REPRESENTATIONS DATED
07.07.2023 PRODUCED AT ANNEXURE-C, C-1 AND C-2.
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 RESPONDENT
NO.2 TO 4 BUT IS LEVIED AND PAID BY THE PETITIONER TO
THE GST DEPARTMENT. C) PASS SUCH OTHER ORDERS AS
MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES
OF THE CASE, IN THE ENDS OF JUSTICE.
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WP No. 107706 of 2024
WP NO. 100902 OF 2025
IN W.P.NO. 100902/2025
BETWEEN:
SRI. S. B. DUNDIGOUDAR,
AGE. 42 YEARS,
SON OF BASANGOUDA,
CLASS-1 P.W.D. CONTRACTOR,
HAVING OFFICE OPP. NEW BUS STAND
P.B. ROAD, SHIGGAON,
HAVERI- 581205.
...PETITIONER
(BY SRI NAVEEN G. S., ADVOCATE)
AND:
1. STATE OF KARNATAKA,
DEPARTMENT OF FINANCE,
2ND FLOOR, VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU -560001,
REPRESENTED BY ITS
ADDITIONAL CHIEF SECRETARY.
2. THE EXECUTIVE ENGINEER
PUBLIC WORKS DEPARTMENT,
DIVISION. HAVERI- 581110.
3. THE EXECUTIVE ENGINEER
PUBLIC WORKS DEPARTMENT,
DIVISION DHARWAD- 581110.
4. THE EXECUTIVE ENGINEER,
PUBLIC WORKS DEPARTMENT,
DIVISION DHARWAD- 580001.
5. THE EXECUTIVE ENGINEER,
NATIONAL HIGHWAY DIVISION,
HUBBALLI- 580020.
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6. THE EXECUTIVE ENGINEER,
PANCHAYATH RAJ ENGINEERING,
DIVISION- HAVERI- 581110.
7. THE EXECUTIVE ENGINEER,
PANCHAYATH RAJ ENGINEERING,
DIVISION GADAG- 582101.
8. THE PROJECT DIRECTOR,
DISTRICT URBAN DEVELOPMENT CELL,
HAVERI DISTRICT- 581110.
9. THE CHIEF OFFICER,
TOWN MUNICIPAL CORPORATION,
MULAGUND- 582117.
10. THE EXECUTIVE ENGINEER,
KARNATAKA NEERAVARI NIGAM LIMITED,
(KNNL), U.T.P. DIVISION,
RANNEBANNUR- 581115.
11. THE EXECUTIVE ENGINEER,
KARNATAKA NEERAVARI NIGAM LIMITED,
(KNNL), SLIS, DIVISION NO.1,
MUNDARAGI, GADAG- 582101.
12. THE EXECUTIVE ENGINEER,
THE PROJECT IMPLEMENTATION DIVISION,
MAASANAGI BUILDING,
CHANDRAPATTAN LAYOUT,
HAVERI- 581110.
...RESPONDENTS
(BY SRI SHARAD V. MAGADUM, AGA FOR R1 TO R5,
SRI M. M. KHANNUR, ADVOCATE FOR R6, R7, R12,
SRI L. T. MANTAGANI, ADVOCATE FOR R8,
SRI S. K. KAYAKAMATH, ADVOCATE FOR R9,
SRI SHIVARAJ BELLAKKI, ADVOCATE FOR R10 & R11)
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WP No. 101017 of 2025
C/W WP No. 107663 of 2024
WP No. 107706 of 2024
WP NO. 100902 OF 2025
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
THE CONSTITUTION OF INDIA IS PRAYING TO A) ISSUE A
WRIT OR SUCH OTHER ORDER IN THE NATURE OF MANDAMUS
DIRECTING RESPONDENT NO.2 TO 12 TO PAY/REIMBURSE THE
DIFFERENTIAL GST AMOUNT (BEING THE DIFFERENCE
BETWEEN 12 / OR 18 / GST AND 4 / VAT) BY COMPLYING
WITH THE ORDER OF THIS HON'BLE COURT IN WP NO.
9721/2019 AND OTHER CONNECTED MATTERS DISPOSED ON
11.04.2023, FOLLOWED BY THE ORDERS PASSED IN WP NO.
8489/2023, AND WP NO. 13167/2024 AS PER THE
REPRESENTATIONS PRODUCED AT ANNEXURE-C (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 RESPONDENT
NO.2 TO 12 BUT IS LEVIED AND PAID BY THE PETITIONER TO
THE GST DEPARTMENT. C) PASS SUCH OTHER ORDERS AS
MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES
OF THE CASE, IN THE ENDS OF JUSTICE.
THESE WRIT PETITIONS, COMING ON FOR ORDERS, THIS
DAY, ORDER WAS MADE THEREIN AS UNDER:
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ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)
1. Learned counsel appearing for the parties in
unison would submit that, the issue in the lis stands
answered by the Coordinate Bench of this Court in W.P.
No.8489/2023, disposed of on 13th August 2024. The
Coordinate Bench held as follows:
" In this petition, petitioner seeks for the following
reliefs:-
"(a) Issue a writ of mandamus or any other
writ or direction or order to the Respondents to
reimburse the differential rate of GST to the
Petitioner.
(b) Direct the respondents by an appropriate
writ in the nature of mandamus or any other
writ, direction or order, to pay the interest on
the tax dues calculated at the rate of 18% per
annum under Section 50 of CGST Act, 2017.
(c)Grant such other consequential reliefs, as
this Honourable High Court may think fit,
including the cost of this writ petition."
2. Heard learned Senior counsel for the
petitioner and learned counsel for respondents and
perused the material on record.
3. A perusal of the material on record will
indicate that the issue in controversy involved in the
present petition is directly and squarely covered by the
judgment of this Court in the case of
Chandrashekaraaiah & others vs. State of Karnataka
& others - W.P.No.9721/2019 & connected cases
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WP NO. 100902 OF 2025
disposed of on 11.04.2023 which has been followed by a
co-ordinate Bench of this Court in the case of
M.G.Arunkumar vs. State of Karnataka & others -
W.P.No.104908/2023 dated 29.08.2023 as well as
subsequently, in the case of Mycon Construction Ltd.,
vs. State of Karnataka - W.P.No.25439/2023 dated
19.02.2024 and M/s.Apoorva Construction Co., vs.
State of Karnataka - W.P.No.28/2024 dated
19.02.2024, in which, this Court held as under:-
"The petitioner is before this Court, seeking the
following prayers:
" (a) Issue a writ or such other order in the
nature of Mandamus directing the Respondents 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 02.08.2022, 16.06.2023, 17.06.2023,
20.09.2023 and 30.09.2023 etc., given by the
Petitioners-Contractors to respective Respondent-
employers (as per the abstract Annexed) and
produced at Annexure - B to B4.
(b) Issue a writ or such other order directing
the Respondent No.1 - State Government, to issue
a circular/policy to address the issue of payment of
GST on works contract which are executed under
VAT regime or under old Schedule of Rates
wherein, GST is not paid by the Respondent-
Employers but is levied and paid by the Petitioner-
Contractors to the GST department.
(c) Pass such other orders as may be deemed
appropriate under the circumstances of the case, in
the ends of justice."
2. Heard Sri. Naveen G.S., learned counsel
appearing for the petitioner, Smt. Navya Shekhar, learned
AGA appearing for respondent No.1 and have perused the
material on record.
3. Learned counsel appearing for the petitioner
submits that the prayer that is sought is to be allowed in
the light of the law laid down by the Co-ordinate Bench in
W.P.No.9721/2019 and connected cases disposed on
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11.04.2023, wherein the Co-ordinate Bench of this Court,
has held as follows:
"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:-
(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
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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
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) 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.
(v) 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.
(vi) 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
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recourse to such remedies as available in
law."
4. Another Co-ordinate Bench of this Court
in terms of its order dated 29.08.2023 in
W.P.No.104908/2023 follows the aforesaid order
and allows the petition. The Co- ordinate Bench has
held as follows:
"5. It is not in dispute that the entire
tender process and allocation of work by
respondent/Department is post coming
into force of Goods and Services Tax. If
petitioner, who is a registered Civil
Contractor has completed the tender
work, respondent/Department being a
service recipient is under bounden duty
to reimburse GST amount of
Rs.2,16,51,903/- in terms of Section 13
of The Central Goods and Services Tax
Act, 2017. It is also not in dispute that
petitioner, who is a class-I contractor
having rendered service, is under
mandatory duty to pay GST amount to
the department. Equally
respondent/Department is under
bounden duty to reimburse the GST
amount. It is borne out from the records
that since necessary payment at the
petitioner's end the applicable GST being
statutory requirement, the
respondent / Department ought to have
reimbursed 12% GST amount on the
total work done by petitioner. Since,
there is total inaction on the part of
respondent/Department, this is a fit case
where mandamus needs to be issued.
For the reasons stated supra, I proceed
to pass the following:
ORDER
i) Writ petition is allowed.
ii) The respondent is hereby directed to
reimburse GST amount as indicated in the
representation dated 15.04.2023 vide
Annexure-E.
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iii) The respondent/Department shall
reimburse the said amount within a
period of six weeks from the date of
receipt of copy of this order.
In the light of the issue standing answered, the
petition deserves to succeed and the prayer that is
sought for is to be allowed.
5. For the aforesaid reasons, the following:
ORDER
(i) The petition is allowed.
(ii) The respondents are hereby directed to reimburse
GST amount as indicated in the representations dated
02.08.2022, 16.06.2023, 17.06.2023 20.09.2023
and 30.09.2023.
(iii) The respondents/Department shall reimburse the
said amount within a period of six weeks from the
date of receipt of a copy of this order."
4. In view of the aforesaid facts and
circumstances, the present petition also deserves to be
allowed.
5. In the result, I pass the following:-
ORDER
(i) Petition is hereby allowed.
(ii) The respondents are directed to reimburse the GST
amounts as indicated in the petitioner's representations /
letters at Annexures-M, M1 and M2 dated 18.08.2021,
13.09.2021 and 30.01.2023 respectively together with
applicable interest within a period of four weeks from the
date of receipt of a copy of this order."
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2. In the light of the issue standing covered by the
judgment passed by the Co-ordinate Bench of this Court
(supra), on all its fours and on the same reasons, the
subject petition also stands disposed.
Sd/-
(M.NAGAPRASANNA)
JUDGE
RHR/-
