Transitional provisions — tax rulings

Karnataka High Court30 Jul 2026

For assessee

Er. Roland S. v. Government of Karnataka

Where petitioner, a Class-I civil contractor, executed government works awarded before GST replacing VAT and paid differential GST arising from transition, petitioner acquired legal right to reimbursement of such differential tax, with State as recipient of works contract service being bound by earlier rulings to reimburse only differential attributable to GST introduction subject to due verification

Karnataka High Court30 Jul 2026

For assessee

Er. Roland S. v. Government of Karnataka

Karnataka High Court29 Jul 2026

Executive Engineer v. M. Venkata Rao Infra Projects (P.) Ltd

Where petitioner challenged municipal authority's withholding of differential tax under GST regime for works executed under earlier VAT/Service Tax regime, as contract contained arbitration clause and arbitration was already invoked covering this claim, writ under Article 226 was not maintainable and dispute was to be resolved before arbitrator, with no adjudication on merits