IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 9^TH DAY OF DECEMBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

WRIT PETITION NO.36770 OF 2025 (T-RES)

BETWEEN:

M/S JAMPANA CONSTRUCTION PVT LTD

REG. OFFICE AT NO.54, ANANTHPURA ROAD,

BEHIND RAMANASHREE CALIFORNIA RESORTS,

OFF DODDABALLAPURA ROAD, YELHANKA,

BENGALURU – 560 064.

(REP. BY ITS AUTHORISED SIGNATORY

K.V.V. NARAYANA RAO)

INCORPORATED UNDER COMPANIES ACT 1956.

…PETITIONER

(BY SRI. NAVEEN G.S., ADVOCATE)

AND:

1. STATE OF KARNATAKA DEPARTMENT OF FINANCE,

2^ND FLOOR, VIDHANA SOUDHA,

DR. AMBEDKAR VEEDHI,

BENGALURU – 560 001

(REPRESENTED BY ITS ADDITIONAL

Digitally CHIEF SECRETARY).

signed by

MADHURI S

2. THE CHIEF ENGINEER

Location: High HEALTH AND FAMILY WELFARE DEPARTMENT,

Court of ENGINEERING WING, PHI BUILDING,

Karnataka 1^ST FLOOR, SESHADRI ROAD,

BENGALURU – 560 001.

…RESPONDENTS

(BY SMT. JYOTI M. MARADI, HCGP)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF

CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OR ANY OTHER ORDER IN THE NATURE OF MANDAMUS DIRECTING THE 2^ND RESPONDENT TO REFUND THE DIFFERENTIAL GST AMOUNT OF RS.12,95,37,011/- (RUPEES TWELVE CRORE NINETY FIVE LAKHS THIRTY SEVEN THOUSAND AND ELEVEN ONLY) PAID BY THE PETITIONER FOR THE RUNNING ACCOUNT BILLS AND IN TERMS OF THE PETITIONER’S REPRESENTATIONS DATED 24.10.2025 PRODUCED AS ANNEXURE-G

AND ANOTHER REPRESENTATION DATED 18.10.2025 AT ANNEXURE-H, SUBMITTED TO 2^ND RESPONDENT SEEKING REIMBURSEMENT OF THE STATUTORY GST COMPONENT AND ETC.

THIS 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, petitioner seeks the following reliefs:

“(a) Issue a writ or any other order in the nature of mandamus directing the 2^nd respondent to refund the differential GST amount of Rs.12,95,37,011/- (Rupees Twelve Crore Ninety Five Lakhs Thirty Seven Thousand and Eleven Only) paid by the petitioner for the Running Account bills; and in terms of the petitioner’s representations dated 24.10.2025 produced as Annexure-G and another representation dated 18.10.2025 at Annexure-H submitted to 2^nd Respondent, seeking reimbursement of the statutory GST component.

(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 or under old schedule of Rates wherein, GST is not paid by the Respondent – Employees but is levied and paid by the petitioner-

Contractors to the GST department.

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

2. Heard learned counsel appearing for the petitioner, learned HCGP for respondents and perused the material on record.

3. Learned counsel appearing for the petitioner submits that the prayer that is sought is to be allowed is in the light of the law laid down by this Court in the case of Sri.Chandrashekaraiah and others Vs. The State of Karnataka – W.P.No.9721/2019 and connected cases dated 11.04.2023, wherein it is held as under:

"20. In the result, I pass the following:-

ORDER

(i) Petitions are hereby disposed of.

(ii) The Respondents-State and other Govt agencies / Respondents who have entered into works contract with the Petitioners are issued the following directions / guidelines:-

(a) Calculate the works executed pre-GST (prior to 01.07.2017) under KVAT regime and payments received by the Petitioners.

(b) The payments received by the Petitioners pre-GST for such of the works executed before 01.07.2017 are to be assessed under KVAT tax regime – either under COT or VAT scheme as applicable.

(c) Calculate the balance works to be completed or completed after 01.07.2017, in the original contract.

(d) Derive the rate of materials, KVAT items required or used to complete the balance works.

(e) Deduct the "KVAT" amount from those materials and the service tax, if applicable.

(f) Add the applicable "GST" on those items. (g) Input Cr