IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 33554 OF 2024 (GM-TEN)

BETWEEN:

B H G CONSTRUCTIONS REGISTERED UNDER THE PARTNERSHIP ACT, 1932, NO. 76, BOOVANAHALLY VILLAGE, BOOVANAHALLI POST, HOLENARASHIPURA TALUK, HASSAN DISTRICT - 573211 GSTIN 29AATFB9529L1ZH REPRESENTED BY ITS PARTNER, B.H YOGISH …PETITIONER (BY SRI. KANISHK RAVINDRAN.,ADVOCATE)

AND:

1. STATE OF KARNATAKA DEPARTMENT OF FINANCE, Digitally signed 2^ND FLOOR, VIDHANA SOUDHA, by SHWETHA DR. AMBEDKAR VEEDHI, RAGHAVENDRA BENGALURU - 560 001 Location: HIGH COURT OF REPRESENTED BY ITS KARNATAKA ADDITIONAL CHIEF SECRETARY.

2. EXECUTIVE ENGINEER, H.R.B.C. DIVISION, CNNL, HOLENARASIPURA, HASSAN DISTRICT-573 211 …RESPONDENTS (BY SMT. K.P. YASHODHA., AGA FOR R1 & R2)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OKR SUCH OTHER ORDER DIRECTING THE R2 TO PAY/REIMBURSE GST AT 12 PERCENT CALCULATED ON THE TOTAL TAXABLE VALUE OF RS.3,08,08,380 TOWARDS ON THE WORK DONE AS PER THE SUPPLEMENTARY AGREEMENT DATED 22.01.2024 BEARING SUPPLEMENTARY AGREEMENT NO.1111/23-24 ON ORIGINAL AGREEMENT NO.15/2021-21, 22.01.2024 BEARING SUPPLEMENTARY AGREEMENT NO.12/23-24 ON ORIGINAL AGREEMENT NO.16/2020- 21, 22.01.2024 BEARING SUPPLEMENTARY AGREEMENT NO.13/23- 24 ON ORIGINAL AGREEMENT NO.17/2020-21, AND 22.01.2024 BEARING SUPPLEMENTARY AGREEMENT NO.14/23-24 ON ORIGINAL AGREEMENT NO.18/2020-21 VIDE ANNEXURES -L, M, N AND O AND ETC.

THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

1. The petitioner is before this Court seeking for the following reliefs;

(a) Issue a writ or such other order directing the Respondent No. 2 to Pay/Reimburse GST @ 12% calculated on the total taxable value of Rs. 3,08,08,380 Towards on the work done as per the Supplementary Agreement dated 22.01.2024 bearing Supplementary Agreement No. 11/23-24 on Original Agreement No. 15/2020-21, 22.01.2024 bearing Supplementary Agreement No. 12/23-24 on Original Agreement No. 16/2020-21, 22.01.2024 bearing Supplementary Agreement No. 13/23-24 on Original Agreement No. 17/2020-21, and 22.01.2024 bearing Supplementary Agreement No. 14/23-24 on Original Agreement No. 18/2020-21 vide Annexures - L, M, N and O.

(b) Issue a writ or such other order directing the Respondent No. 2 to Pay/Reimburse GST @ 12% calculated on the total taxable value of Rs. 30,23,969 for the period July 2023 and further GST @ 12% calculated on the total taxable value of Rs. 91,65,959 for the period December 2022 Towards on the work done as per the Supplementary Agreement dated 22.01.2024 bearing Supplementary Agreement No. 12/23-24 on Original Agreement No. 16/2020-21, vide Annexure - M which stands to the credit of the GST Department.

(c) 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 03.08.2023 and produced as Annexure-H.

(d)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 has filed a memo seeking leave of the Court to withdraw the petition.

Memo reads as under: MEMO FOR WITHDRAWAL The petitioners respectfully submit as under:

1. The Petitioner is invoking the writ jurisdiction of this Hon'ble Court seeking payment of the differential tax and are seeking writ of mandamus to the State Govt and the Govt authorities who have entered into agreements with the Petitioner to reimburse the differential tax amount in accordance with section 13 of the GST Act 2017 and in the alternative to consider the representations sent vide Annexure-H.

2. That during the pendency of the above Writ Petition, the Respondent No. 2 have entered into a Supplementary Agreement which formed the subject of the present proceedings.

3. In view