High Court of Karnataka
State of Karnataka v. Yogisha R
For revenue
WRIT APPEAL NO. 1951 OF 2025 (T-RES)
High Court of Karnataka
WRIT APPEAL NO. 1951 OF 2025 (T-RES)
Writ court could not direct GST authorities for reimbursement of GST on works contracts; proper course would be to direct concerned Government employer- department to consider contractor's representation for reimbursement
Section 9 of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017
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Karnataka High Court
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 Court
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
Karnataka High Court
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