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2025 Supreme(Online)(Kar) 24120

KARNATAKA HIGH COURT
M.NAGAPRASANNA, J
M/S MYCON CONSTRUCTION LIMITED – Appellant
Versus
STATE OF KARNATAKA DEPARTMENT OF FINANCE – Respondent


Advocates:
For the Appellants/Petitioners: SRI.D.R.RAVISHANKAR, SRI.NAVEEN.G.S.
For the Respondents: SRI. M.RAJAKUMAR, SRI. DAKSHINA MURTHY

Table of Content
1. petitioner seeks refund of differential gst. (Para 1 , 2 , 3)
2. arguments regarding contract schedules and gst. (Para 4 , 5)
3. clarifications regarding gst implementation. (Para 7)
4. court's analysis on the gst refund context. (Para 10)

ORAL ORDER

"(a) Issue a writ or such other order in the nature of Mandamus directing the Respondents to refund the differential GST amount (being the difference between GST and VAT) paid by the petitioner for each of the works contract / composite supply executed by the petitioner and tabulated at Annexure - A, as per the representations dated 12.06.2023 produced at Annexure - C (colly) and dated 24.07.2023 produced at Annexure - C - 19 (colly) given by the petitioner to respective respondent - employers.

(c) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice."

3. The issue in the lis is with regard to refund of GST. The controversy is, what schedule of rates is made applicable in the contracts entered into between the petitioner and the statutory departments.

5. The learned counsel appearing for the respondents would submit that the petitioner has no right to seek refund on

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