High Court of Karnataka
Er. Roland S. Fernandes v. Government of Karnataka
For assessee
WRIT PETITION NO.104669 OF 2026 (GM-RES)
The ruling in brief
Where a Class-I contractor, after award of works contract before GST regime, paid differential GST arising from transition from VAT to GST and sought reimbursement from State which remained unresolved, State as service recipient was obligated to reimburse such differential GST attributable to regime change since petitioner had executed work and discharged due tax as per law
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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