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KARNATAKA HIGH COURT
M.NAGAPRASANNA, J
M/S MYCON CONSTRUCTION LIMITED – Appellant
Versus
STATE OF KARNATAKA DEPARTMENT OF FINANCE – Respondent
| 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
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 (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.
(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 Respondent - Contractors to the GST department.
(c) Pass such other orders as may be deemed appropriate under the circumstances of the case
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