- 1 - NC: 2025:KHC-D:4064 WP No. 106606 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 28TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 106606 OF 2024 (T-RES) BETWEEN: M/S PRADEEP CONSTRUCTION COMPANY, ENGINEER AND CONTRACTORS OFFICE AT VRINDAVAN APARTMENT OPP. BUB COLLEGE, VIDYANAGAR, HUBBALLI R/BY ON EOF THE PARTNER, LOKESH S/O. GANAPATI SHETTY, AGE. 52 YEARS, OCC. PARTNER M/S PRADEEP CONSTRUCTION AND COMPANY ENGINEER AND CONTRACTOR R/O. #32-33, PRAGATI COLONY, VIDYANAGAR, HUBLI, TQ. HUBBALLI, DIST. DHARWAD. …PETITIONER (BY SRI S.B. DODDAGOUDAR, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, FINANCE DEPARTMENT, II FLOOR, VIDHANA SOUDHA, BENGALURU- 560001, REPRESENTED BY ITS ADDL CHIEF SECRETARY. 2. COMMISSIONER OF COMMERCIAL TAXES, GOVERNMENT OF KARNATAKA, VANIJYA THERIGE KARYALAYA 1ST MAIN ROAD, GANDHI NAGAR, BENGALURU- 560009. Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH - 2 - NC: 2025:KHC-D:4064 WP No. 106606 of 2024 3. EXECUTIVE ENGINEER, KNNL KALAS PROJECT DIVISION, KHANAPUR, DIST. BELAGAVI- 590001. 4. EXECUTIVE ENGINEER, PROJECT DIVISION (PMGSY) GOKAK, DIST. BELAGAVI- 590001. 5. EXECUTIVE ENGINEER PROJECT DIVISION (PMGSY) KARWAR, DIST. UTTARA KANNADA- 581301. 6. EXECTUVE ENGINNER, PROJECT DIVISION (PMGSY) DHARWAD, DIST. DHARWAD- 580008. 7. THE DEPUTY COMMISSIONER, GADAG, DIST. GADAG- 582101. …RESPONDENTS (BY SRI SHARAD MAGADUM, HCGP FOR R1, R2, R4 & R7, SRI CHETAN MUNNOLI, ADVOCATE FOR R3) --- THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA IS PRAYING TO, ALLOW THE WRIT PETITION AND, I) ISSUE A WRIT OF CERTIORARI OR A DECLARATION IN THE NATURE OF WRIT OF DECLARATION, DECLARING THAT THE PETITIONER IS ENTITLED FOR REIMBURSEMENT OF THE DIFFERENTIAL GST AMOUNT PAID BY THE PETITIONER FOR THE WORKS EXECUTED AS PER REPRESENTATIONS DATED 04/06/2024 FILED BEFORE RESPONDENT NOS. 3, TO 7 ANNEXURE K TO K9. II) ISSUE OF WRIT OR SUCH OTHER ORDER IN THE NATURE OF WRIT OF MANDAMUS DIRECTING RESPONDENT NOS. 3 TO 7 TO REFUND THE DIFFERENTIAL GST AMOUNT PAID BY THE PETITIONER FOR THE WORK EXECUTED AS PER REPRESENTATIONS DATED 04/06/2024 FILED BEFORE RESPONDENT NOS. 3 TO 7 ANNEXURE- K TO K9 AND ETC. - 3 - NC: 2025:KHC-D:4064 WP No. 106606 of 2024 THIS PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. The petitioner is before this Court seeking for the following reliefs: i) Issue a writ of certiorari or a declaration in the nature of writ of declaration, declaring that the petitioner is entitled for reimbursement of the differential GST amount paid by the petitioner for the works executed as per representations dated 04/06/2024 filed before respondent Nos. 3, to 7 Annexure K To K9. ii) Issue of writ or such other order in the nature of writ of mandamus directing respondent nos. 3 to 7 to refund the differential GST amount paid by the petitioner for the work executed as per representations dated 04/06/2024 filed before respondent nos. 3 to 7 Annexure- K To K9. iii) Issue of writ or such other order directing the respondent no. 1, the state government, to issue a circular/ policy to address the issue of payment of GST on works contract which are executed under old schedule of rates in respect of works executed for government departments, local authorities of governmental authority wherein GST is not paid by the awarder/employer of works contractor but levied and paid by the petitioner to GST department and - 4 - NC: 2025:KHC-D:4064 WP No. 106606 of 2024 iv) Grant such other relief or reliefs as this Hon’ble court may deem fit in the circumstances of the case, in the interest of justice. 2. The grievance of the petitioner is that the representation dated 04.06.2024 submitted to respondents No.3 to 7 at Annexure-K series have not been considered by respondents No.3 to 7. 3. The representation having been submitted long ago, it was for the authorities to have passed necessary orders on the said representation either accepting or rejecting the same, or if there are any other further details which are required, to seek for such details. 4. Needless to say, if any order of rejection is passed, reasons would have to be given. None of them having been done, I pass the following: ORDER i. Writ Petition is allowed. - 5 - NC: 2025:KHC-D:4064 WP No. 106606 of 2024 ii. Mandamus is issued, directing respondents No.3 to 7 to consider the representation dated 04.06.2024 at Annexures K to K9, and pass necessary orders within 30 days from the date of receipt of a copy of this order. Sd/- (SURAJ GOVINDARAJ) JUDGE gab CT-MCK List No.: 2 Sl No.: 19