Prior tax regime remains applicable for works contracts executed pre-GST, preventing retroactive GST imposition.

ORDER :

M.NAGAPRASANNA, J.

1. The petitioner is before this court seeking the following prayers:

“WP.No.109381/2025

I. Issue a writ of Mandamus directing Respondents to pay to the Petitioner a sum of rs.5,00,415.72/- (Rupees Five lakh four hundred fifteen and seventy two paise only) towards the applicable GST payable by Respondents along with the accrued interest thereon at the rate of 18 percent per annum from the date of payment of the GST amount by the Petitioner till the date of actual realisation of the same by Respondents.

II. Pass any other order(s) as this Hon’ble Court may deem fit in interest of justice and equity.

WP No.109370/2025

I. Issue a writ of Mandamus directing Respondents to pay to the Petitioner a sum of Rs. 13,03,959.72/- (Rupees Thirteen lakh three thousand nine hundred fifty nine and seventy - two paise only) towards the applicable GST payable by Respondents along with the accrued interest thereon at the rate of 18 per cent per annum from the date of payment of the GST amount by the petitioner till the date of actual realisation of the same by Respondents.

II. Pass any other order(s) as this Hon’ble Court may deem fit in interest of justice and equity.

WP No.109372/2025

i. Issue a writ of Mandamus directing Respondents to pay to the Petitioner a sum of Rs.9,04,509.60/- (Rupees Nine lakh four thousand, five hundred nine and sixty paise only) towards the applicable GST payable by Respondents along with the accrued interest thereon at the rate of 18 percent per annum from the date of payment of the GST amount by the Petitioner till the date of actual realization of the same by Respondents.

ii. Pass any other order(s) as this Hon’ble Court may deem fit in interest of justice and equity.

WP No.109382/2025

i. Issue a writ of Mandamus directing Respondents to pay to the Petitioner a sum of Rs.10,38,761.64/- (Rupees Ten lakhs thirty eight thousand seven hundred sixty one rupee and sixty four paisa only) towards the applicable GST payable by Respondents along with the accrued interest thereon at the rate of 18 percent per annum from the date of payment of the GST amount by the Petitioner till the date of actual realisation of the same by Respondents.

ii. Pass any other order(s) as this Hon’ble Court may deem fit in interest of justice and equity.

WP No.109386/2025

i. Issue a writ of Mandamus directing Respondents to pay to the Petitioner a sum of rs.21,61,395.84/- (Rupees Twenty- one lakh sixty-one thousand three hundred ninety-five and eight-four paisa only) towards the applicable GST payable by Respondents along with the accrued interest thereon at the rate of 18 percent per annum from the date of payment of the GST amount by the Petitioner till the date of actual realisation of the same by Respondents

ii. Pass any other order(s) as this Hon’ble Court may deem fit in interest of justice and equity.

WP No.109390/2025

i. Issue a writ of Mandamus directing Respondents to pay to the Petitioner a sum of Rs.7,33,533.56/- (Seven lakhs Thirty three thousand five hundred thirty three rupees and fifty six paisa only) towards the applicable GST payable by Respondents along with the accrued interest thereon at the rate of 18 percent per annum from the date of payment of the GST amount by the Petitioner till the date of actual realisation of the same by Respondents.

ii. Pass any other order(s) as this Hon’ble Court may deem fit in interest of justice and equity.

WP No.109392/2025

i. Issue a writ of Mandamus directing Respondents to pay to the Petitioner a sum of Rs.6,55,284.98/- (Six lakhs fifty five thousand two hundred eighty four rupees and ninety eight paisa only) towards the applicable GST payable by Respondents along with the accrued interest thereon at the rate of 18 percent per annum from the date of payment of the GST amount by the Petitioner till the date of actual realisation of the same by Respondents.

ii. Pass any othe