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IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
M.NAGAPRASANNA
Gurumallappa And Company – Appellant
Versus
State Of Karnataka, Department Of Finance – Respondent
ORDER :
M.Nagaprasanna, J.
1. The petitioner is before this court seeking the following prayer:
“(a) Issue a writ or such other order in the nature of Mandamus directing the Respondent No.2 and 3 to reimburse/pay the differential GST amount (being the difference between GST and VAT) by complying with the order of this Hon'ble Court in WP No. 9721/2019 and Other connected matters disposed on 11.04.2023, followed by the orders passed in WP No. 8489/2023, and WP No. 13167/2024 as per the representations dated 04.09.2023, 21.06.2024 and 01.10.2024 produced at ANNEXURE-D (colly);
(b) Issue a writ or such other order directing the Respondent No.1 State Govt, to issue a circular/policy to address the issue of payment of GST on works contract which are executed under VAT regime wherein, GST is not paid by the Respondents 2 and 3 but is levied and paid by the Petitioner to the GST department.
(c) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice.”
2. Heard Sri.Naveen G.S., learned counsel for the petitioner and Smt.Girija S. Hiremath, learned HCGP for respondent No.1 and Sri.Sunila S. Desai, learned counsel for respondent No.2.
3. Learn
The court affirmed the applicability of prior tax assessment rules over new GST regulations for works contracts executed prior to GST implementation, ensuring equitable treatment for contractors rega....
Prior tax regime remains applicable for works contracts executed pre-GST, preventing retroactive GST imposition.
The court ruled that GST does not apply to works contracts completed before 01.07.2017, directing a review of tax liabilities on such contracts and clarifying reimbursement obligations for differenti....
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