IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 4971 OF 2025 (T-RES)

BETWEEN:

1. M/S B.H. GANGADHARACHAR CONTRACTOR A SOLE PROPRIETORSHIP REGISTERED UNDER THE GST ACT 2017, BOOVANAHALLY VILLAGE, BOOVANAHALLI POST, HOLENARASHIPURA TALUK, HASSAN DISTRICT – 573 211.

GSTIN: 29AEUPG9475K1ZF REPRESENTED BY ITS PROPRIETOR, BOOVANAHALLY HONNACHARY GANGADHARACHARY Digitally signed by SREEDHARAN BANGALORE …PETITIONER SUSHMA (BY SRI. KANISHK RAVINDRAN, ADVOCATE)

LAKSHMI Location: High Court of AND:

Karnataka

1. STATE OF KARNATAKA DEPARTMENT OF FINANCE, 2^ND FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY.

2. EXECUTIVE ENGINEER, CNNL NO.1, H.R.B.H.L.C. DIVISION, HOLENARASIPURA, HASSAN DISTRICT - 573 120.

…RESPONDENTS (BY SRI.K HEMA KUMAR, AGA FOR R1;

SRI. B R PRASHANTH, ADVOCATE FOR R2)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.2 TO PAY/REIMBURSE GST @ 12% FOR EACH OF THE WORKS CONTRACT/COMPOSITE SUPPLY EXECUTED BY THE PETITIONER AT ANNEXURE A SERIES. IN THE ALTERNATIVE, ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.2 TO CONSIDER THE REPRESENTATION OF THE PETITIONER DATED 31.07.2023 AND PRODUCED AS ANNEXURE-E AND ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, the petitioner seeks the following reliefs:-

(a) Issue a writ or such other order in the nature of mandamus directing the Respondent No.2 to Pay/Reimburse GST @ 12% for each of the works contract/composite supply executed by the petitioner at Annexure A series.

(b) In the alternative Issue a writ or such other order in the nature of Mandamus directing the Respondent No.2 to consider the Representation of the Petitioner dated

31.07.2023 and produced as Annexure-E.

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

2. Learned counsel for the petitioner submits that the present petition is directly and squarely covered by the judgment of this Court in the case of UNIQUE CONSTRUCTIONS & Others v. STATE OF KARNATAKA & Others, Writ Petition No.27637/2023 DD 25.07.2024, wherein the earlier judgments of this Court in Sri. Chandrashekaraiah and others Vs. The State of Karnataka - W.P.No.9721/2019 and connected cases dated 11.04.2023 and Shri. M.G. Arunkumar Vs. The State of Karnataka and another - W.P.No.104908/2023 dated 29.08.2023, were followed and appropriate orders were passed by this Court.

3. Per contra learned counsel for the respondent No.2 submits that if the petitioner appears before the respondent No.2 on a given date and submits all necessary documents, the respondent No.2 shall consider the claim/representation of the petitioner and proceed further in accordance with law. The submission is placed on record.

4. The order in the case of UNIQUE CONSTRUCTIONS, supra, reads as under:-

“In this petition, petitioner seeks for the following reliefs:

“(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 representations dated 06.07.2023, 07.07.2023, 11.07.2023, 17.07.2023 etc., given by the Petitioners-Contractors to respective Respondent- employers (as per the abstract Annexed) and produced at annexure-B, B-1 to B-29.

(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-Employers but is levied and paid by the petitioner-Cont