- 1 - NC: 2025:KHC:4645 WP No. 27236 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 27236 OF 2024 (T-RES) BETWEEN: NISSAR AHMED AGED ABOUT 48 YEARS, S/O LATE P M SHARIEF, CLASS-I CONTRACTOR, NO.11-74, IQBAL MANSION, MAIN ROAD, SURATKAL-575 014, MANGALORE, D. K. …PETITIONER (BY SRI. SANMATHI E I, ADVOCATE) AND: 1. KARNATAKA STATE SMALL INDUSTRIES DEVELOPMENT CORPORATION LIMITED (A GOVERNMENT OF KARNATAKA UNDERTAKING), A.O. BUILDING, INDUSTRIAL ESTATE, RAJAJINAGAR, BENGALURU-560 010, (REPRESENTED BY ITS MANAGING DIRECTOR) 2. FINANCE DEPARTMENT THE STATE OF KARNATAKA, 2ND FLOOR, VIDHANA SOUDHA, BENGALURU-560 001, (REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY) …RESPONDENTS (BY SMT. MANJULA NEMICHANDRA TEJASWI, ADVOCATE FOR R1 (VC); SMT.JYOTHI MARADI.M, HCGP FOR R2) Digitally signed by REKHA R Location: High Court of Karnataka - 2 - NC: 2025:KHC:4645 WP No. 27236 of 2024 THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT TO REIMBURSE GST AMOUNT PAID TO AN EXTENT OF RS. 97,96,216/- BY PETITIONER FOR PERIOD TILL COMPLETION OF PROJECT AT RATE OF 24% INTEREST FROM DATE OF PAYMENT MADE BY PETITIONER TO GOVERNMENT AND THEREFORE THIS HONBLE COURT BE PLEASED TO DIRECT THE R-1 TO REFUND THE GST AMOUNT PAID BY PETITIONER AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT ORAL ORDER Heard Smt.Sanmathi E.I, learned counsel for petitioner, Smt.Manjula Nemichandra Tejaswi, learned counsel for respondent No.1 and Smt.Jyoti Maradi M, learned High Court Government Pleader for respondent No.2. 2. The petitioner is before this Court under Sections 226 and 227 of the Constitution of India praying for the following reliefs: "(a) To direct the respondent to reimburse GST amount paid to an extent of Rs.97,96,216/- by petitioner for period till completion of project at rate of 24% interest from date of payment made - 3 - NC: 2025:KHC:4645 WP No. 27236 of 2024 by petitioner to Government and therefore this Hon'ble Court be pleased to direct the first respondent to refund the GST amount paid by petitioner. (b) or Alternatively direct the first respondent to consider the representation made by the petitioner at Annexure-C dated 30.08.2024. (c) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice." 3. For the present, prayer of the petitioner at (b) is considered. 4. Learned counsel for the petitioner would submit that the petitioner had carried out certain civil works of the 1st respondent and had discharged GST Tax liability. The petitioner has sought GST reimbursement from 1st respondent. In that regard petitioner has submitted representation as per Annexure-C dated 30.08.2024. It is the grievance of the petitioner that 1st respondent has not taken any action on the said representation, which is at Annexure-C. - 4 - NC: 2025:KHC:4645 WP No. 27236 of 2024 5. Learned counsel Smt.Manjula Nemichandra Tejaswi appearing for respondent No.1 would submit that though the petitioner has submitted representation dated 30.08.2024, has failed to furnish the individual GST calculations in respect of work carried out by him with the 1st respondent-Board. 6. The 1st respondent ought to have considered the request of the petitioner for GST reimbursement in accordance with law, but the 1st respondent has failed to consider the representation though it is submitted on 30.08.2024 (Annexure-C). The 1st respondent has legal obligations to consider the said representation. In the above facts and circumstances, the following: ORDER i) Petitioner is directed to submit one more fresh representation furnishing individual GST work calculation relating to the work carried out by him with the 1st respondent. - 5 - NC: 2025:KHC:4645 WP No. 27236 of 2024 ii) On submission of the above details by the petitioner, respondent No.1 is directed to consider representation of the petitioner at Annexure-C dated 30.08.2024 and pass appropriate orders within two months from thereafter in the light of the order dated 28.08.2024 passed by this Court in W.P.No.19249/2024. iii) Accordingly, writ petition is disposed of. All contentions of the parties are left open. Sd/- (S.G.PANDIT) JUDGE RR List No.: 1 Sl No.: 5