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IN THE HIGH COURT OF KARNATAKA AT DHARWAD
M. NAGAPRASANNA
N.R. Kulkarni Nrk Construction Company – Appellant
Versus
Union Of India Ministry Of Finance – Respondent
| Table of Content |
|---|
| 1. overview of petition and parties involved. (Para 1 , 2 , 3 , 3) |
| 2. clarifications provided by kuidfc on tax calculations. (Para 4 , 4) |
ORDER :
M. Nagaprasanna, J.
1. The petitioner is before this Court seeking the following prayer.
“i. Issue a writ of mandamus directing the respondents No.5 to 23 to the petitioner a sum of Rs.3,34,62,072.50/- (Rupees three crores thirty- four lakhs sixty-two thousand and seventy-two and paise fifty only) towards the applicable GST payable by the respondent authorities as detailed by the petitioner in representations dated 26.12.2019 vide Annexure-D to D17 along with the accrued interest and penalty if any.
ii. Issue a writ of mandamus directing the respondents No.5 to 23 to the petitioner a sum of Rs.43,34,555/- (Rupees forty three lakhs thirty four thousand five hundred and fifty five only) towards the applicable vat payable by the respondent authorities as per the assessment order passed by respondent no.4 dated 12.11.2019 bearing No.DCCT/Audit-1/HBL/19-20/B vide Annexure-B and the accrued interest and penalty if any.
iii. Issue a writ of mandamus directing respondent No.4 from exempting the petitioner from either filing the monthly G
Contractors are entitled to reimbursement of differential taxes arising from the transition from VAT to GST based on previous agreements, ensuring compliance with both existing guidelines and timelin....
Mandatory reimbursement of differential GST amounts by contracting authorities for works executed pre-GST, respecting established tax laws and prior contractual obligations.
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....
Prior tax regime remains applicable for works contracts executed pre-GST, preventing retroactive GST imposition.
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....
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