High Court of Karnataka10 June 2026

State of Karnataka Department of Finance v. Unique Constructions

For revenue

WRIT APPEAL NO. 615 OF 2025 (GM-RES)

The ruling in brief

Where contractors who executed works contracts with State agencies pre and post GST regime claimed reimbursement for post-GST tax liability, entitlement to such reimbursement arose strictly under contract with Employers, statutory GST scheme could not be modified by contract terms, and no relief was available against GST authorities, with liability governed exclusively by statutory provisions

Provisions considered

CGST S.9

Section 9 of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017

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The ruling in brief

Related rulings

Karnataka High Court25 Aug 2026

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N.S. Nayak and Sons v. State of Karnataka

Where a registered civil contractor executed pre-GST works and after GST rollout paid differential GST, as State received benefit of works post-GST implementation, contractor had enforceable right thereto, thus, recipient municipal authority was liable to reimburse GST-attributable differential subject to verification

Karnataka High Court10 Aug 2026

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Anil Annasaheb Patil v. Executive Engineer Pwd

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

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Naganath Constructions Engineers and Contractors v. Government of Karnataka

Where civil contractor executed road works under contract with State and, following GST replacing VAT, paid differential GST due to regime change, contractor became entitled to reimbursement of additional GST from beneficiary State entity, as liability to bear such tax rests on service recipient and reimbursement right extends only to tax attributable to GST regime introduction, subject to verification and law

State of Karnataka Department of Finance v. Unique Constructions

The ruling in brief

Provisions considered

State of Karnataka Department of Finance v. Unique Constructions

The ruling in brief

Provisions considered

Read the full analysis

N.S. Nayak and Sons v. State of Karnataka

Anil Annasaheb Patil v. Executive Engineer Pwd

Naganath Constructions Engineers and Contractors v. Government of Karnataka

Read the full analysis