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IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
M.NAGAPRASANNA
BSM Construction Company, R/By Its Partner Sri Babu S. Moger – Appellant
Versus
Deputy Commissioner Of Commercial Taxes (AUDIT 4), Navanagar, Hubballi – Respondent
| Table of Content |
|---|
| 1. petitioner seeks quashing of tax order. (Para 1) |
| 2. contents of contracts regarding gst refund. (Para 3 , 4) |
ORDER :
M.NAGAPRASANNA, J.
1. The petitioner is before this Court seeking the following prayer:
i. Issue a writ or such other in the nature of certiorari to set aside/quash the original impugned order passed un/s 74A(1) r/w ss 74A(5)(i) of the KGST/CGST Act 2017, dated 08.08.2025, bearing the reference No. DCCT/AUDIT- 4/HBL/GST/2025-26/B- passed by respondent and produced as Annxure-D and
ii. Pass such other orders as this Hon’ble Court deems fit in the interest of justice and equity.
2. Heard the learned counsel for the petitioner.
3. The learned counsel for the petitioner submits that the issue in lis stands covered by the orders passed by the Co-ordinate Bench of this Court in Writ Petition No.28/2024 disposed on 16.09.2025 wherein the Co-ordinate Bench holds as follows:
The petitioner is before this court seeking the following prayers:
"a) Issue a writ or such other order in the nature of Mandamus directing the Respondents to refund the differential GST amount paid by the petitioners for the works executed by each of the petitioners respectively, as per the repr
Mandatory reimbursement of differential GST amounts by contracting authorities for works executed pre-GST, respecting established tax laws and prior contractual obligations.
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....
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....
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.
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