High Court of Karnataka
Er. Roland S. Fernandes v. Government of Karnataka
For assessee
WRIT PETITION NO. 105717 OF 2026 (GM-RES)
The ruling in brief
Where Class-I contractor executed pre-GST works contract for State and, due to GST implementation, incurred additional GST liability which was paid to authorities, contractor was legally entitled to reimbursement of GST-induced differential from State, as State benefitted from contract and consistent decisions require recipient to bear increased tax incidence subject to verification of claim
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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