High Court of Karnataka31 August 2026

Naganath Constructions v. Government of Karnataka

For assessee

WRIT PETITION NOS. 105663, 105759 & 106110 OF 2026 (GM-RES)

The ruling in brief

Where Class-I contractors executed civil works for State and incurred additional tax liability due to GST introduction, having remitted differential GST and with State benefiting from works, contractors acquired legal right to reimbursement, obligating State and its entities to promptly verify and reimburse differential GST confined to incremental liability arising from GST transition

Provisions considered

CGST S.142

Section 142 of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Naganath Constructions v. Government of Karnataka

The ruling in brief

Provisions considered

Naganath Constructions v. Government of Karnataka

The ruling in brief

Provisions considered

Read the full analysis

Plus Max Duty Free (Kovai) (P.) Ltd. v. State Tax Officer

Basayya v. Assistant Commissioner of Commercial Taxes

Er. Roland S. v. Government of Karnataka

Read the full analysis