High Court of Karnataka
Anil Annasaheb Patil v. Executive Engineer Pwd
For assessee
WRIT PETITION NO. 102334 OF 2026 (GM-RES)
The ruling in brief
Where a contractor under a works contract faced additional tax burden due to transition from VAT to GST, having paid differential GST post-regime change, contractor acquired legal right to reimbursement from State, and State as beneficiary is obliged to reimburse the contractor to the extent of GST-attributable liability, subject to verification
Provisions considered
Section 9, read with Section 142, of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017
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