- 1 - HC-KAR NC: 2025:KHC:46207 WP No. 33095 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 33095 OF 2025 (GM-RES) BETWEEN: 1. M/S SWEET HOME CONSTRUCTIONS REP. BY THE PROPRIETOR OF THE FIRM SRI. SHIVANAND R. SHETTY AGED ABOUT 53 YEARS FIRM SWEET HOME CONSTRUCTIONS REGISTERED UNDER COMPANIES ACT HAVING ITS PLACE OF BUSINESS AT NO.8, GROUND FLOOR, DATTATREYA COMPLEX SAI MANDIR ROAD, KARWAR-581 306 KARNATAKA …PETITIONER (BY SRI. RAVIKIRAN P PAWAR., ADVOCATE) AND: 1. THE GOVERNMENT OF KARNATAKA REP. BY ITS ADDITIONAL CHIEF SECRETARY DEPARTMENT OF FINANCE 2ND FLOOR, VIDHANA SOUDHA DR.AMBEDKAR VEEDHI, BANGALORE-560 001. 2. THE CHIEF ENGINEER H AND FWDEW BANGALORE-560 001. …RESPONDENTS (BY SMT. SARITHA KULKARNI, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT 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 Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:46207 WP No. 33095 of 2025 DATED 21-11-2024 GIVEN BY THE PETITIONERS- CONTRACTORS TO RESPONDENT 2 AS PER ANNEXURE-B AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. Learned AGA accepts notice for respondents. 2. Petitioner is before this court seeking 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 21-11-2024 given by the Petitioners- Contractors to Respondent 2 as per ANNEXURE- В. b) Any other relief that, the Hon'ble Courts deems it fit in the light of the facts and circumstances, in the ends of justice. 3. The grievance of the petitioner is that when the work order had been issued, it did not contemplate payment of GST. However, with the onset of the GST regime, the petitioner was required to make payment of the GST and as such the same being recoverable - 3 - HC-KAR NC: 2025:KHC:46207 WP No. 33095 of 2025 from the employer, the respondent No.2 is required to reimburse the GST amount, which has been paid by the petitioner. 4. There cannot be any dispute as regards the contention of the petitioner inasmuch as GST being required to be paid and thereon reimbursed. 5. If the petitioner were to furnish all the relevant documents regarding payment of the GST amount, it would be required for respondent No.2 to reimburse the same. 6. In that view of the matter, I pass the following. ORDER a) Writ petition is allowed. b) The petitioner is permitted to furnish the payment challan/s of the GST amount to respondent No.2 within 15 days from today. - 4 - HC-KAR NC: 2025:KHC:46207 WP No. 33095 of 2025 c) A mandamus is issued directing the respondent No.2 to consider and pass necessary orders on the basis of the payment challan/s produced by the petitioner within 30 days from the date of the receipt of the said payment challan/s. SD/- (SURAJ GOVINDARAJ) JUDGE DM LIST NO.: 1 SL NO.: 14